ABL KALMTHOUT: 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.
ABL KALMTHOUT
Largest movements
- Cash +€186,870
up €186,870 (+183%), from €102,030 to €288,900
mainly Net result for the year (+€120,078) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€9,425
down €9,425 (-23.3%), from €40,407 to €30,982
of which Furniture and vehicles: -€9,242
- Receivables within one year +€6,945
up €6,945 (+35.8%), from €19,399 to €26,344
- Profit (loss) carried forward +€120,078
up €120,078 (+60.3%), from €199,255 to €319,333
- Tax, wage and social debts -€28,450
down €28,450 (-65.0%), from €43,803 to €15,353
of which Taxes: -€27,200
- Debts after one year -€11,096
down €11,096 (-79.6%), from €13,931 to €2,835
- Gross operating margin +€40,842
up €40,842 (+31.3%), from €130,309 to €171,151
- Taxes +€10,964
up €10,964 (+41.1%), from €26,707 to €37,671
- Financial charges +€2,631
up €2,631 (+146%), from €1,807 to €4,438
- Depreciation +€2,553
up €2,553 (+24.3%), from €10,518 to €13,071
- Financial income +€2,496
up €2,496 (+139%), from €1,795 to €4,291
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 | €289,859 | €374,379 | +€84,520 | +29.2% |
| Fixed assets | 21/28 | €67,407 | €57,982 | -€9,425 | -14.0% |
| Tangible fixed assets | 22/27 | €40,407 | €30,982 | -€9,425 | -23.3% |
| Plant, machinery and equipment | 23 | €2,353 | €2,170 | -€183 | -7.8% |
| Furniture and vehicles | 24 | €38,054 | €28,812 | -€9,242 | -24.3% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €222,452 | €316,397 | +€93,945 | +42.2% |
| Amounts receivable within one year | 40/41 | €19,399 | €26,344 | +€6,945 | +35.8% |
| Trade receivables | 40 | €19,399 | €26,344 | +€6,945 | +35.8% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €102,030 | €288,900 | +€186,870 | +183% |
| Deferred charges and accrued income | 490/1 | €1,024 | €1,153 | +€130 | +12.7% |
| Total equity and liabilities | 10/49 | €289,859 | €374,379 | +€84,520 | +29.2% |
| Equity | 10/15 | €219,255 | €339,333 | +€120,078 | +54.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,255 | €319,333 | +€120,078 | +60.3% |
| Amounts payable | 17/49 | €70,604 | €35,046 | -€35,558 | -50.4% |
| Amounts payable after more than one year | 17 | €13,931 | €2,835 | -€11,096 | -79.6% |
| Financial debts | 170/4 | €13,931 | €2,835 | -€11,096 | -79.6% |
| Amounts payable within one year | 42/48 | €56,673 | €32,211 | -€24,462 | -43.2% |
| Current portion of amounts payable after more than one year | 42 | €10,823 | €14,258 | +€3,435 | +31.7% |
| Trade debts | 44 | €1,151 | €1,927 | +€776 | +67.5% |
| Suppliers | 440/4 | €1,151 | €1,927 | +€776 | +67.5% |
| Taxes, remuneration and social security | 45 | €43,803 | €15,353 | -€28,450 | -65.0% |
| Taxes | 450/3 | €42,553 | €15,353 | -€27,200 | -63.9% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €896 | €673 | -€223 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,518 | €13,071 | +€2,553 | +24.3% |
| Other operating charges | 640/8 | €244 | €183 | -€61 | -24.9% |
| Gross operating margin | 9900 | €130,309 | €171,151 | +€40,842 | +31.3% |
| Operating profit (loss) | 9901 | €119,547 | €157,896 | +€38,350 | +32.1% |
| Financial income | 75/76B | €1,795 | €4,291 | +€2,496 | +139% |
| Recurring financial income | 75 | €1,795 | €4,291 | +€2,496 | +139% |
| Financial charges | 65/66B | €1,807 | €4,438 | +€2,631 | +146% |
| Recurring financial charges | 65 | €1,807 | €4,438 | +€2,631 | +146% |
| Profit (loss) for the period before taxes | 9903 | €119,535 | €157,749 | +€38,214 | +32.0% |
| Income taxes | 67/77 | €26,707 | €37,671 | +€10,964 | +41.1% |
| Profit (loss) for the period | 9904 | €92,828 | €120,078 | +€27,250 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €92,828 | €120,078 | +€27,250 | +29.4% |
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 15 October 2026 via checked.be.