KARYANA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KARYANA
Largest movements
- Cash -€32,654
down €32,654 (-60.5%), from €53,960 to €21,306
mainly Trade debts (-€18,473) and Other debts (-€18,162)
- Receivables within one year +€4,627
up €4,627 (+13,791%), from €34 to €4,660
- Tangible fixed assets -€4,200
down €4,200 (-17.5%), from €24,057 to €19,857
of which Furniture and vehicles: -€7,385
- Trade debts -€18,473
down €18,473 (-88.2%), from €20,956 to €2,483
- Other debts -€18,162
down €18,162 (-15.9%), from €113,904 to €95,742
- Reserves +€10,812
up €10,812 (+15.2%), from €71,033 to €81,845
- Tax, wage and social debts -€7,904
down €7,904 (-42.6%), from €18,535 to €10,631
of which Remuneration and social security: -€7,620
- Other operating charges +€1,249
up €1,249 (+44.6%), from €2,801 to €4,050
- Financial charges +€1,085
up €1,085 (+49.1%), from €2,208 to €3,293
- Gross operating margin +€632
up €632 (+2.1%), from €30,754 to €31,385
- Depreciation +€443
up €443 (+6.0%), from €7,385 to €7,828
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,628 | €211,901 | -€33,727 | -13.7% |
| Fixed assets | 21/28 | €26,258 | €22,058 | -€4,200 | -16.0% |
| Tangible fixed assets | 22/27 | €24,057 | €19,857 | -€4,200 | -17.5% |
| Plant, machinery and equipment | 23 | - | €3,185 | +€3,185 | |
| Furniture and vehicles | 24 | €24,057 | €16,672 | -€7,385 | -30.7% |
| Financial fixed assets | 28 | €2,201 | €2,201 | = | 0.0% |
| Current assets | 29/58 | €219,370 | €189,843 | -€29,527 | -13.5% |
| Stocks and contracts in progress | 3 | €165,376 | €163,876 | -€1,500 | -0.9% |
| Stocks | 30/36 | €165,376 | €163,876 | -€1,500 | -0.9% |
| Amounts receivable within one year | 40/41 | €34 | €4,660 | +€4,627 | +13,791% |
| Other amounts receivable | 41 | €34 | €4,660 | +€4,627 | +13,791% |
| Cash at bank and in hand | 54/58 | €53,960 | €21,306 | -€32,654 | -60.5% |
| Total equity and liabilities | 10/49 | €245,628 | €211,901 | -€33,727 | -13.7% |
| Equity | 10/15 | €77,233 | €88,045 | +€10,812 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,033 | €81,845 | +€10,812 | +15.2% |
| Distributable reserves | 133 | €71,033 | €81,845 | +€10,812 | +15.2% |
| Amounts payable | 17/49 | €168,395 | €123,856 | -€44,540 | -26.4% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,395 | €108,856 | -€44,540 | -29.0% |
| Trade debts | 44 | €20,956 | €2,483 | -€18,473 | -88.2% |
| Suppliers | 440/4 | €20,956 | €2,483 | -€18,473 | -88.2% |
| Taxes, remuneration and social security | 45 | €18,535 | €10,631 | -€7,904 | -42.6% |
| Taxes | 450/3 | €10,915 | €10,631 | -€284 | -2.6% |
| Remuneration and social security | 454/9 | €7,620 | - | -€7,620 | |
| Other amounts payable | 47/48 | €113,904 | €95,742 | -€18,162 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,385 | €7,828 | +€443 | +6.0% |
| Other operating charges | 640/8 | €2,801 | €4,050 | +€1,249 | +44.6% |
| Gross operating margin | 9900 | €30,754 | €31,385 | +€632 | +2.1% |
| Operating profit (loss) | 9901 | €20,567 | €19,507 | -€1,061 | -5.2% |
| Financial charges | 65/66B | €2,208 | €3,293 | +€1,085 | +49.1% |
| Recurring financial charges | 65 | €2,208 | €3,293 | +€1,085 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €18,359 | €16,214 | -€2,145 | -11.7% |
| Income taxes | 67/77 | €5,495 | €5,402 | -€93 | -1.7% |
| Profit (loss) for the period | 9904 | €12,864 | €10,812 | -€2,052 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,864 | €10,812 | -€2,052 | -16.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.