B Kalika: 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.
B Kalika
Largest movements
- Receivables within one year -€111,821
down €111,821 (-62.1%), from €180,171 to €68,350
- Deferred charges and accrued income +€51,618
up €51,618 (+25,983%), from €199 to €51,817
- Tangible fixed assets +€37,992
up €37,992 (+13.7%), from €277,860 to €315,852
of which Land and buildings: +€29,667
- Cash +€21,955
up €21,955 (+14.6%), from €150,648 to €172,602
mainly Receivables within one year (+€111,821) and Net result for the year (+€48,153)
- Trade debts -€93,413
down €93,413 (-81.7%), from €114,299 to €20,886
- Profit (loss) carried forward +€48,153
up €48,153 (+21.1%), from €228,100 to €276,253
- Other debts +€30,035
up €30,035 (+201%), from €14,938 to €44,973
- Tax, wage and social debts +€27,809
up €27,809 (+33.7%), from €82,474 to €110,283
of which Remuneration and social security: +€24,474
- Debts after one year -€10,182
down €10,182 (-9.8%), from €104,356 to €94,174
- Gross operating margin +€29,356
up €29,356 (+13.5%), from €217,139 to €246,495
- Depreciation +€11,091
up €11,091 (+106%), from €10,510 to €21,601
- Taxes +€3,659
up €3,659 (+23.6%), from €15,532 to €19,192
- Staff costs -€3,015
down €3,015 (-2.0%), from €154,144 to €151,129
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 | €619,278 | €622,022 | +€2,744 | +0.4% |
| Fixed assets | 21/28 | €280,260 | €318,252 | +€37,992 | +13.6% |
| Tangible fixed assets | 22/27 | €277,860 | €315,852 | +€37,992 | +13.7% |
| Land and buildings | 22 | €243,366 | €273,033 | +€29,667 | +12.2% |
| Plant, machinery and equipment | 23 | €1,338 | €17,032 | +€15,694 | +1,173% |
| Furniture and vehicles | 24 | €33,156 | €25,787 | -€7,369 | -22.2% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €339,017 | €303,769 | -€35,248 | -10.4% |
| Stocks and contracts in progress | 3 | €8,000 | €11,000 | +€3,000 | +37.5% |
| Stocks | 30/36 | €8,000 | €11,000 | +€3,000 | +37.5% |
| Amounts receivable within one year | 40/41 | €180,171 | €68,350 | -€111,821 | -62.1% |
| Other amounts receivable | 41 | €180,171 | €68,350 | -€111,821 | -62.1% |
| Cash at bank and in hand | 54/58 | €150,648 | €172,602 | +€21,955 | +14.6% |
| Deferred charges and accrued income | 490/1 | €199 | €51,817 | +€51,618 | +25,983% |
| Total equity and liabilities | 10/49 | €619,278 | €622,022 | +€2,744 | +0.4% |
| Equity | 10/15 | €293,371 | €341,524 | +€48,153 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,671 | €46,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €44,811 | €44,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,100 | €276,253 | +€48,153 | +21.1% |
| Amounts payable | 17/49 | €325,906 | €280,498 | -€45,408 | -13.9% |
| Amounts payable after more than one year | 17 | €104,356 | €94,174 | -€10,182 | -9.8% |
| Financial debts | 170/4 | €104,356 | €94,174 | -€10,182 | -9.8% |
| Amounts payable within one year | 42/48 | €221,550 | €186,324 | -€35,227 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €9,839 | €10,182 | +€343 | +3.5% |
| Trade debts | 44 | €114,299 | €20,886 | -€93,413 | -81.7% |
| Suppliers | 440/4 | €114,299 | €20,886 | -€93,413 | -81.7% |
| Taxes, remuneration and social security | 45 | €82,474 | €110,283 | +€27,809 | +33.7% |
| Taxes | 450/3 | €55,336 | €58,671 | +€3,335 | +6.0% |
| Remuneration and social security | 454/9 | €27,138 | €51,612 | +€24,474 | +90.2% |
| Other amounts payable | 47/48 | €14,938 | €44,973 | +€30,035 | +201% |
| Remuneration, social security and pensions | 62 | €154,144 | €151,129 | -€3,015 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,510 | €21,601 | +€11,091 | +106% |
| Other operating charges | 640/8 | €2,866 | €3,298 | +€432 | +15.1% |
| Gross operating margin | 9900 | €217,139 | €246,495 | +€29,356 | +13.5% |
| Operating profit (loss) | 9901 | €49,619 | €70,467 | +€20,848 | +42.0% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.6% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.6% |
| Financial charges | 65/66B | €1,388 | €3,123 | +€1,735 | +125% |
| Recurring financial charges | 65 | €1,388 | €3,123 | +€1,735 | +125% |
| Profit (loss) for the period before taxes | 9903 | €48,243 | €67,344 | +€19,101 | +39.6% |
| Income taxes | 67/77 | €15,532 | €19,192 | +€3,659 | +23.6% |
| Profit (loss) for the period | 9904 | €32,711 | €48,153 | +€15,442 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,711 | €48,153 | +€15,442 | +47.2% |
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 1 November 2026 via checked.be.