b-kalm: 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-kalm
Largest movements
- Receivables within one year -€4,133
down €4,133 (-5.5%), from €75,483 to €71,350
of which Trade receivables: -€3,791
- Cash -€3,800
down €3,800 (-46.1%), from €8,244 to €4,444
mainly Net result for the year (-€25,820) and Tax, wage and social debts (-€116)
- Tangible fixed assets -€3,436
down €3,436 (-37.5%), from €9,160 to €5,724
of which Other tangible fixed assets: -€2,535
- Profit (loss) carried forward -€25,820
down €25,820 (-17.7%), from -€145,900 to -€171,720
- Other debts +€11,419
up €11,419 (+7.5%), from €152,439 to €163,858
- Trade debts +€3,148
up €3,148 (+66.5%), from €4,732 to €7,881
- Other operating charges -€60,312
down €60,312 (-99.1%), from €60,849 to €537
- Gross operating margin +€8,644
up €8,644 (+28.5%), from -€30,360 to -€21,716
- Depreciation -€314
down €314 (-8.4%), from €3,750 to €3,436
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 | €92,887 | €81,518 | -€11,368 | -12.2% |
| Fixed assets | 21/28 | €9,160 | €5,724 | -€3,436 | -37.5% |
| Tangible fixed assets | 22/27 | €9,160 | €5,724 | -€3,436 | -37.5% |
| Land and buildings | 22 | €976 | €823 | -€152 | -15.6% |
| Plant, machinery and equipment | 23 | €189 | €44 | -€146 | -76.9% |
| Furniture and vehicles | 24 | €654 | €50 | -€603 | -92.3% |
| Other tangible fixed assets | 26 | €7,341 | €4,807 | -€2,535 | -34.5% |
| Current assets | 29/58 | €83,727 | €75,794 | -€7,932 | -9.5% |
| Amounts receivable within one year | 40/41 | €75,483 | €71,350 | -€4,133 | -5.5% |
| Trade receivables | 40 | €74,023 | €70,231 | -€3,791 | -5.1% |
| Other amounts receivable | 41 | €1,461 | €1,119 | -€341 | -23.4% |
| Cash at bank and in hand | 54/58 | €8,244 | €4,444 | -€3,800 | -46.1% |
| Total equity and liabilities | 10/49 | €92,887 | €81,518 | -€11,368 | -12.2% |
| Equity | 10/15 | -€64,400 | -€90,220 | -€25,820 | -40.1% |
| Contributions | 10/11 | €81,470 | €81,470 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30 | €30 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,900 | -€171,720 | -€25,820 | -17.7% |
| Amounts payable | 17/49 | €157,287 | €171,739 | +€14,452 | +9.2% |
| Amounts payable within one year | 42/48 | €157,287 | €171,739 | +€14,452 | +9.2% |
| Trade debts | 44 | €4,732 | €7,881 | +€3,148 | +66.5% |
| Suppliers | 440/4 | €4,732 | €7,881 | +€3,148 | +66.5% |
| Taxes, remuneration and social security | 45 | €116 | €0 | -€116 | -100% |
| Taxes | 450/3 | €116 | €0 | -€116 | -100% |
| Other amounts payable | 47/48 | €152,439 | €163,858 | +€11,419 | +7.5% |
| Non-recurring operating income | 76A | - | €3,459 | +€3,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €3,436 | -€314 | -8.4% |
| Other operating charges | 640/8 | €60,849 | €537 | -€60,312 | -99.1% |
| Gross operating margin | 9900 | -€30,360 | -€21,716 | +€8,644 | +28.5% |
| Operating profit (loss) | 9901 | -€94,959 | -€25,689 | +€69,270 | +72.9% |
| Financial charges | 65/66B | €228 | €131 | -€97 | -42.7% |
| Recurring financial charges | 65 | €228 | €131 | -€97 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | -€95,187 | -€25,820 | +€69,367 | +72.9% |
| Profit (loss) for the period | 9904 | -€95,187 | -€25,820 | +€69,367 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,187 | -€25,820 | +€69,367 | +72.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.