D KALEM: 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.
D KALEM
Largest movements
- Receivables within one year -€4,660
down €4,660 (-82.3%), from €5,660 to €1,000
- Cash +€3,904
up €3,904 (+101%), from €3,847 to €7,751
mainly Receivables within one year (+€4,660) and Trade debts (+€693)
- Profit (loss) carried forward -€1,287
down €1,287, from €0 to -€1,287
- Tax, wage and social debts -€821
down €821 (-66.9%), from €1,226 to €405
- Trade debts +€693
up €693 (+79.0%), from €878 to €1,571
- Other debts +€659
up €659, from €0 to €659
- Gross operating margin -€3,263
down €3,263, from €2,252 to -€1,010
- Taxes -€405
no longer reported in 2025 (was €405)
- Financial charges +€50
up €50 (+31.0%), from €161 to €211
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 | €9,507 | €8,751 | -€756 | -8.0% |
| Current assets | 29/58 | €9,507 | €8,751 | -€756 | -8.0% |
| Amounts receivable within one year | 40/41 | €5,660 | €1,000 | -€4,660 | -82.3% |
| Other amounts receivable | 41 | €5,660 | €1,000 | -€4,660 | -82.3% |
| Cash at bank and in hand | 54/58 | €3,847 | €7,751 | +€3,904 | +101% |
| Total equity and liabilities | 10/49 | €9,507 | €8,751 | -€756 | -8.0% |
| Equity | 10/15 | €7,402 | €6,115 | -€1,287 | -17.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,902 | €4,902 | = | 0.0% |
| Distributable reserves | 133 | €4,902 | €4,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€1,287 | -€1,287 | |
| Amounts payable | 17/49 | €2,104 | €2,636 | +€531 | +25.3% |
| Amounts payable within one year | 42/48 | €2,104 | €2,636 | +€531 | +25.3% |
| Trade debts | 44 | €878 | €1,571 | +€693 | +79.0% |
| Suppliers | 440/4 | €878 | €1,571 | +€693 | +79.0% |
| Taxes, remuneration and social security | 45 | €1,226 | €405 | -€821 | -66.9% |
| Taxes | 450/3 | €1,226 | €405 | -€821 | -66.9% |
| Other amounts payable | 47/48 | €0 | €659 | +€659 | |
| Other operating charges | 640/8 | €65 | €66 | +€1 | +1.1% |
| Gross operating margin | 9900 | €2,252 | -€1,010 | -€3,263 | |
| Operating profit (loss) | 9901 | €2,187 | -€1,076 | -€3,263 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €161 | €211 | +€50 | +31.0% |
| Recurring financial charges | 65 | €161 | €211 | +€50 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €2,026 | -€1,287 | -€3,313 | |
| Income taxes | 67/77 | €405 | - | -€405 | |
| Profit (loss) for the period | 9904 | €1,621 | -€1,287 | -€2,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,621 | -€1,287 | -€2,908 |
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 24 October 2026 via checked.be.