KAALA: 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.
KAALA
Largest movements
- Cash +€24,012
up €24,012 (+46.2%), from €51,958 to €75,971
mainly Trade debts (+€27,603) and Tax, wage and social debts (+€3,565)
- Stocks and contracts +€9,380
up €9,380 (+87.1%), from €10,775 to €20,155
- Trade debts +€27,603
up €27,603 (+273.2%), from €10,103 to €37,706
- Tax, wage and social debts +€3,565
up €3,565 (+33.4%), from €10,679 to €14,244
of which Remuneration and social security: +€2,366
- Profit (loss) carried forward +€2,107
up €2,107 (+16.1%), from €13,096 to €15,202
- Purchases and services +€37,544
up €37,544 (+14.9%), from €251,962 to €289,505
- Turnover +€37,084
up €37,084 (+13.5%), from €274,816 to €311,901
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.
Cash bridge derived
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 | €66,442 | €99,717 | +€33,275 | +50.1% |
| Fixed assets | 21/28 | €823 | €1,332 | +€509 | +61.9% |
| Tangible fixed assets | 22/27 | €823 | €1,332 | +€509 | +61.9% |
| Plant, machinery and equipment | 23 | €823 | €1,332 | +€509 | +61.9% |
| Current assets | 29/58 | €65,619 | €98,385 | +€32,766 | +49.9% |
| Stocks and contracts in progress | 3 | €10,775 | €20,155 | +€9,380 | +87.1% |
| Stocks | 30/36 | €10,775 | €20,155 | +€9,380 | +87.1% |
| Amounts receivable within one year | 40/41 | €2,742 | €2,115 | -€626 | -22.8% |
| Other amounts receivable | 41 | €2,742 | €2,115 | -€626 | -22.8% |
| Cash at bank and in hand | 54/58 | €51,958 | €75,971 | +€24,012 | +46.2% |
| Deferred charges and accrued income | 490/1 | €144 | €144 | = | 0.0% |
| Total equity and liabilities | 10/49 | €66,442 | €99,717 | +€33,275 | +50.1% |
| Equity | 10/15 | €25,160 | €27,267 | +€2,107 | +8.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,065 | €2,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,065 | €2,065 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,065 | €2,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,096 | €15,202 | +€2,107 | +16.1% |
| Amounts payable | 17/49 | €41,281 | €72,450 | +€31,168 | +75.5% |
| Amounts payable within one year | 42/48 | €41,281 | €72,450 | +€31,168 | +75.5% |
| Trade debts | 44 | €10,103 | €37,706 | +€27,603 | +273.2% |
| Suppliers | 440/4 | €10,103 | €37,706 | +€27,603 | +273.2% |
| Taxes, remuneration and social security | 45 | €10,679 | €14,244 | +€3,565 | +33.4% |
| Taxes | 450/3 | €1,981 | €3,180 | +€1,199 | +60.5% |
| Remuneration and social security | 454/9 | €8,698 | €11,064 | +€2,366 | +27.2% |
| Other amounts payable | 47/48 | €20,500 | €20,500 | = | 0.0% |
| Turnover | 70 | €274,816 | €311,901 | +€37,084 | +13.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €251,962 | €289,505 | +€37,544 | +14.9% |
| Remuneration, social security and pensions | 62 | €16,903 | €18,839 | +€1,937 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €813 | +€205 | +33.8% |
| Gross operating margin | 9900 | €22,854 | €22,395 | -€459 | -2.0% |
| Operating profit (loss) | 9901 | €5,344 | €2,743 | -€2,601 | -48.7% |
| Financial charges | 65/66B | €158 | €134 | -€24 | -15.2% |
| Recurring financial charges | 65 | €158 | €134 | -€24 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €5,186 | €2,609 | -€2,577 | -49.7% |
| Income taxes | 67/77 | €467 | €502 | +€35 | +7.4% |
| Profit (loss) for the period | 9904 | €4,719 | €2,107 | -€2,612 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,719 | €2,107 | -€2,612 | -55.4% |
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 11 October 2026 via checked.be.