KARYON: 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.
KARYON
Largest movements
- Cash +€85,287
up €85,287 (+849%), from €10,040 to €95,327
mainly Other debts (+€43,772) and Receivables after one year (+€21,000)
- Receivables after one year -€21,000
no longer reported in 2025 (was €21,000)
- Receivables within one year -€10,230
down €10,230 (-50.8%), from €20,155 to €9,925
of which Other amounts receivable: -€9,564
- Tangible fixed assets -€1,525
down €1,525 (-36.9%), from €4,137 to €2,612
of which Plant, machinery and equipment: -€880
- Other debts +€43,772
up €43,772 (+113%), from €38,783 to €82,555
- Contributions -€18,000
down €18,000 (-96.8%), from €18,600 to €600
- Tax, wage and social debts +€12,985
up €12,985 (+395%), from €3,288 to €16,272
- Reserves +€12,655
new in 2025: €12,655
- Profit (loss) carried forward +€4,302
no longer reported in 2025 (was -€4,302)
- Gross operating margin +€29,860
up €29,860 (+8,134%), from €367 to €30,228
- Taxes +€8,918
up €8,918 (+2,413%), from €370 to €9,288
- Financial income -€1,221
down €1,221 (-80.8%), from €1,512 to €291
- Financial charges +€378
up €378 (+29.0%), from €1,302 to €1,680
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 | €60,963 | €113,278 | +€52,315 | +85.8% |
| Fixed assets | 21/28 | €5,137 | €3,612 | -€1,525 | -29.7% |
| Tangible fixed assets | 22/27 | €4,137 | €2,612 | -€1,525 | -36.9% |
| Plant, machinery and equipment | 23 | €2,640 | €1,760 | -€880 | -33.3% |
| Furniture and vehicles | 24 | €1,497 | €852 | -€645 | -43.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €55,826 | €109,666 | +€53,840 | +96.4% |
| Amounts receivable after more than one year | 29 | €21,000 | - | -€21,000 | |
| Other amounts receivable | 291 | €21,000 | - | -€21,000 | |
| Amounts receivable within one year | 40/41 | €20,155 | €9,925 | -€10,230 | -50.8% |
| Trade receivables | 40 | €6,693 | €6,026 | -€666 | -10.0% |
| Other amounts receivable | 41 | €13,462 | €3,899 | -€9,564 | -71.0% |
| Cash at bank and in hand | 54/58 | €10,040 | €95,327 | +€85,287 | +849% |
| Deferred charges and accrued income | 490/1 | €4,631 | €4,413 | -€217 | -4.7% |
| Total equity and liabilities | 10/49 | €60,963 | €113,278 | +€52,315 | +85.8% |
| Equity | 10/15 | €14,298 | €13,255 | -€1,043 | -7.3% |
| Contributions | 10/11 | €18,600 | €600 | -€18,000 | -96.8% |
| Reserves | 13 | - | €12,655 | +€12,655 | |
| Distributable reserves | 133 | - | €12,655 | +€12,655 | |
| Profit (loss) carried forward | 14 | -€4,302 | - | +€4,302 | |
| Amounts payable | 17/49 | €46,665 | €100,023 | +€53,358 | +114% |
| Amounts payable within one year | 42/48 | €46,665 | €100,023 | +€53,358 | +114% |
| Trade debts | 44 | €4,594 | €1,196 | -€3,398 | -74.0% |
| Suppliers | 440/4 | €4,594 | €1,196 | -€3,398 | -74.0% |
| Taxes, remuneration and social security | 45 | €3,288 | €16,272 | +€12,985 | +395% |
| Taxes | 450/3 | €3,288 | €16,272 | +€12,985 | +395% |
| Other amounts payable | 47/48 | €38,783 | €82,555 | +€43,772 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,317 | €1,525 | +€208 | +15.8% |
| Other operating charges | 640/8 | €1,156 | €1,069 | -€87 | -7.6% |
| Gross operating margin | 9900 | €367 | €30,228 | +€29,860 | +8,134% |
| Operating profit (loss) | 9901 | -€2,106 | €27,634 | +€29,740 | |
| Financial income | 75/76B | €1,512 | €291 | -€1,221 | -80.8% |
| Recurring financial income | 75 | €1,512 | €291 | -€1,221 | -80.8% |
| Financial charges | 65/66B | €1,302 | €1,680 | +€378 | +29.0% |
| Recurring financial charges | 65 | €1,302 | €1,680 | +€378 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,896 | €26,245 | +€28,141 | |
| Income taxes | 67/77 | €370 | €9,288 | +€8,918 | +2,413% |
| Profit (loss) for the period | 9904 | -€2,265 | €16,957 | +€19,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,265 | €16,957 | +€19,223 |
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.