KAILLOU: 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.
KAILLOU
Largest movements
- Cash +€68,285
up €68,285 (+61.6%), from €110,785 to €179,070
mainly Net result for the year (+€133,147) and Debts after one year (+€41,053)
- Receivables within one year +€67,643
up €67,643 (+177%), from €38,256 to €105,899
of which Other amounts receivable: +€40,469
- Tangible fixed assets +€63,243
up €63,243 (+83.2%), from €76,020 to €139,263
of which Land and buildings: +€59,020
- Profit (loss) carried forward +€133,147
up €133,147 (+125%), from €106,245 to €239,392
- Debts after one year +€41,053
new in 2025: €41,053
- Tax, wage and social debts +€31,236
up €31,236 (+64.7%), from €48,268 to €79,504
of which Taxes: +€31,121
- Other debts -€24,803
no longer reported in 2025 (was €24,803)
- Current portion of long-term debt +€9,816
new in 2025: €9,816
- Gross operating margin +€96,467
up €96,467 (+39.2%), from €246,219 to €342,685
- Taxes +€17,976
up €17,976 (+112%), from €16,000 to €33,976
- Depreciation +€5,577
up €5,577 (+93.7%), from €5,953 to €11,529
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 | €230,909 | €426,751 | +€195,842 | +84.8% |
| Fixed assets | 21/28 | €76,200 | €139,443 | +€63,243 | +83.0% |
| Tangible fixed assets | 22/27 | €76,020 | €139,263 | +€63,243 | +83.2% |
| Land and buildings | 22 | €21,695 | €80,715 | +€59,020 | +272% |
| Plant, machinery and equipment | 23 | €54,325 | €55,822 | +€1,497 | +2.8% |
| Furniture and vehicles | 24 | - | €2,726 | +€2,726 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €154,709 | €287,308 | +€132,599 | +85.7% |
| Stocks and contracts in progress | 3 | €5,606 | €2,315 | -€3,291 | -58.7% |
| Stocks | 30/36 | €5,606 | €2,315 | -€3,291 | -58.7% |
| Amounts receivable within one year | 40/41 | €38,256 | €105,899 | +€67,643 | +177% |
| Trade receivables | 40 | €38,098 | €65,272 | +€27,174 | +71.3% |
| Other amounts receivable | 41 | €158 | €40,627 | +€40,469 | +25,695% |
| Cash at bank and in hand | 54/58 | €110,785 | €179,070 | +€68,285 | +61.6% |
| Deferred charges and accrued income | 490/1 | €63 | €25 | -€38 | -60.8% |
| Total equity and liabilities | 10/49 | €230,909 | €426,751 | +€195,842 | +84.8% |
| Equity | 10/15 | €111,245 | €244,392 | +€133,147 | +120% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,245 | €239,392 | +€133,147 | +125% |
| Amounts payable | 17/49 | €119,664 | €182,360 | +€62,695 | +52.4% |
| Amounts payable after more than one year | 17 | - | €41,053 | +€41,053 | |
| Financial debts | 170/4 | - | €41,053 | +€41,053 | |
| Amounts payable within one year | 42/48 | €119,664 | €141,306 | +€21,642 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,816 | +€9,816 | |
| Trade debts | 44 | €46,593 | €51,986 | +€5,392 | +11.6% |
| Suppliers | 440/4 | €46,593 | €51,986 | +€5,392 | +11.6% |
| Taxes, remuneration and social security | 45 | €48,268 | €79,504 | +€31,236 | +64.7% |
| Taxes | 450/3 | €32,267 | €63,389 | +€31,121 | +96.4% |
| Remuneration and social security | 454/9 | €16,000 | €16,116 | +€115 | +0.7% |
| Other amounts payable | 47/48 | €24,803 | - | -€24,803 | |
| Remuneration, social security and pensions | 62 | €166,334 | €163,038 | -€3,297 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,953 | €11,529 | +€5,577 | +93.7% |
| Other operating charges | 640/8 | €426 | €270 | -€156 | -36.5% |
| Gross operating margin | 9900 | €246,219 | €342,685 | +€96,467 | +39.2% |
| Operating profit (loss) | 9901 | €73,505 | €167,848 | +€94,342 | +128% |
| Financial income | 75/76B | €668 | €1,913 | +€1,245 | +186% |
| Recurring financial income | 75 | €668 | €1,913 | +€1,245 | +186% |
| Financial charges | 65/66B | €1,187 | €2,637 | +€1,450 | +122% |
| Recurring financial charges | 65 | €1,187 | €2,637 | +€1,450 | +122% |
| Profit (loss) for the period before taxes | 9903 | €72,986 | €167,123 | +€94,137 | +129% |
| Income taxes | 67/77 | €16,000 | €33,976 | +€17,976 | +112% |
| Profit (loss) for the period | 9904 | €56,986 | €133,147 | +€76,161 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €56,986 | €133,147 | +€76,161 | +134% |
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.