KARYENDA: 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.
KARYENDA
Largest movements
- Receivables within one year +€11,807
up €11,807 (+202%), from €5,844 to €17,651
of which Trade receivables: +€11,616
- Tangible fixed assets -€5,437
down €5,437 (-2.8%), from €196,809 to €191,372
- Other debts +€10,000
up €10,000 (+100%), from €10,000 to €20,000
- Debts after one year -€8,032
down €8,032 (-5.4%), from €148,540 to €140,508
- Tax, wage and social debts +€2,822
up €2,822 (+23.3%), from €12,127 to €14,949
- Gross operating margin +€24,280
up €24,280 (+116%), from €20,880 to €45,160
- Taxes +€6,229
up €6,229 (+214%), from €2,909 to €9,138
- Financial charges +€4,821
up €4,821 (+164%), from €2,938 to €7,759
- Depreciation -€1,631
down €1,631 (-23.1%), from €7,068 to €5,437
- Other operating charges -€1,237
down €1,237 (-92.7%), from €1,335 to €98
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 | €204,706 | €209,023 | +€4,317 | +2.1% |
| Fixed assets | 21/28 | €196,809 | €191,372 | -€5,437 | -2.8% |
| Tangible fixed assets | 22/27 | €196,809 | €191,372 | -€5,437 | -2.8% |
| Land and buildings | 22 | €196,809 | €191,372 | -€5,437 | -2.8% |
| Current assets | 29/58 | €7,897 | €17,651 | +€9,754 | +124% |
| Amounts receivable within one year | 40/41 | €5,844 | €17,651 | +€11,807 | +202% |
| Trade receivables | 40 | - | €11,616 | +€11,616 | |
| Other amounts receivable | 41 | €5,844 | €6,035 | +€191 | +3.3% |
| Cash at bank and in hand | 54/58 | €2,053 | - | -€2,053 | |
| Total equity and liabilities | 10/49 | €204,706 | €209,023 | +€4,317 | +2.1% |
| Equity | 10/15 | €23,865 | €23,373 | -€492 | -2.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,842 | €1,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,842 | €1,842 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,842 | €1,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,022 | €21,530 | -€492 | -2.2% |
| Amounts payable | 17/49 | €180,841 | €185,650 | +€4,809 | +2.7% |
| Amounts payable after more than one year | 17 | €148,540 | €140,508 | -€8,032 | -5.4% |
| Financial debts | 170/4 | €148,540 | €140,508 | -€8,032 | -5.4% |
| Amounts payable within one year | 42/48 | €32,242 | €44,131 | +€11,889 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | €7,194 | €8,032 | +€838 | +11.6% |
| Financial debts | 43 | - | €34 | +€34 | |
| Credit institutions | 430/8 | - | €34 | +€34 | |
| Trade debts | 44 | €2,921 | €1,116 | -€1,805 | -61.8% |
| Suppliers | 440/4 | €2,921 | €1,116 | -€1,805 | -61.8% |
| Taxes, remuneration and social security | 45 | €12,127 | €14,949 | +€2,822 | +23.3% |
| Taxes | 450/3 | €12,127 | €14,949 | +€2,822 | +23.3% |
| Other amounts payable | 47/48 | €10,000 | €20,000 | +€10,000 | +100% |
| Accrued charges and deferred income | 492/3 | €59 | €1,011 | +€952 | +1,614% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,068 | €5,437 | -€1,631 | -23.1% |
| Other operating charges | 640/8 | €1,335 | €98 | -€1,237 | -92.7% |
| Gross operating margin | 9900 | €20,880 | €45,160 | +€24,280 | +116% |
| Operating profit (loss) | 9901 | €12,477 | €39,625 | +€27,148 | +218% |
| Financial income | 75/76B | €2 | €310 | +€308 | +15,400% |
| Recurring financial income | 75 | €2 | €310 | +€308 | +15,400% |
| Financial charges | 65/66B | €2,938 | €7,759 | +€4,821 | +164% |
| Recurring financial charges | 65 | €2,938 | €7,759 | +€4,821 | +164% |
| Profit (loss) for the period before taxes | 9903 | €9,541 | €32,176 | +€22,635 | +237% |
| Income taxes | 67/77 | €2,909 | €9,138 | +€6,229 | +214% |
| Profit (loss) for the period | 9904 | €6,632 | €23,038 | +€16,406 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €6,632 | €23,038 | +€16,406 | +247% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.