KAL-ERE: 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.
KAL-ERE
Largest movements
- Receivables within one year +€36,834
up €36,834 (+56.4%), from €65,272 to €102,106
of which Trade receivables: +€38,304
- Stocks and contracts +€5,575
new in 2024: €5,575
- Tangible fixed assets -€3,524
down €3,524 (-24.2%), from €14,564 to €11,040
- Trade debts +€24,412
up €24,412 (+40.4%), from €60,490 to €84,902
- Profit (loss) carried forward +€11,030
up €11,030 (+141.1%), from €7,818 to €18,847
- Tax, wage and social debts +€5,860
up €5,860 (+67.2%), from €8,719 to €14,579
of which Remuneration and social security: +€10,221
- Other debts -€1,999
down €1,999 (-64.2%), from €3,115 to €1,116
- Gross operating margin +€21,771
up €21,771 (+106.4%), from €20,462 to €42,233
- Staff costs +€16,497
up €16,497 (+302.0%), from €5,462 to €21,959
- Taxes +€775
up €775 (+38.9%), from €1,995 to €2,771
- Other operating charges +€704
up €704 (+104.0%), from €677 to €1,380
- Depreciation +€467
up €467 (+15.3%), from €3,058 to €3,524
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,141 | €120,444 | +€39,303 | +48.4% |
| Fixed assets | 21/28 | €14,564 | €11,040 | -€3,524 | -24.2% |
| Tangible fixed assets | 22/27 | €14,564 | €11,040 | -€3,524 | -24.2% |
| Furniture and vehicles | 24 | €14,564 | €11,040 | -€3,524 | -24.2% |
| Current assets | 29/58 | €66,577 | €109,405 | +€42,827 | +64.3% |
| Stocks and contracts in progress | 3 | - | €5,575 | +€5,575 | |
| Stocks | 30/36 | - | €5,575 | +€5,575 | |
| Amounts receivable within one year | 40/41 | €65,272 | €102,106 | +€36,834 | +56.4% |
| Trade receivables | 40 | €61,766 | €100,070 | +€38,304 | +62.0% |
| Other amounts receivable | 41 | €3,506 | €2,036 | -€1,470 | -41.9% |
| Cash at bank and in hand | 54/58 | €1,306 | €1,724 | +€419 | +32.1% |
| Total equity and liabilities | 10/49 | €81,141 | €120,444 | +€39,303 | +48.4% |
| Equity | 10/15 | €8,818 | €19,847 | +€11,030 | +125.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,818 | €18,847 | +€11,030 | +141.1% |
| Amounts payable | 17/49 | €72,324 | €100,597 | +€28,273 | +39.1% |
| Amounts payable within one year | 42/48 | €72,324 | €100,597 | +€28,273 | +39.1% |
| Trade debts | 44 | €60,490 | €84,902 | +€24,412 | +40.4% |
| Suppliers | 440/4 | €60,490 | €84,902 | +€24,412 | +40.4% |
| Taxes, remuneration and social security | 45 | €8,719 | €14,579 | +€5,860 | +67.2% |
| Taxes | 450/3 | €5,211 | €850 | -€4,361 | -83.7% |
| Remuneration and social security | 454/9 | €3,509 | €13,729 | +€10,221 | +291.3% |
| Other amounts payable | 47/48 | €3,115 | €1,116 | -€1,999 | -64.2% |
| Remuneration, social security and pensions | 62 | €5,462 | €21,959 | +€16,497 | +302.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,058 | €3,524 | +€467 | +15.3% |
| Other operating charges | 640/8 | €677 | €1,380 | +€704 | +104.0% |
| Gross operating margin | 9900 | €20,462 | €42,233 | +€21,771 | +106.4% |
| Operating profit (loss) | 9901 | €11,266 | €15,369 | +€4,104 | +36.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,453 | €1,569 | +€116 | +8.0% |
| Recurring financial charges | 65 | €1,453 | €1,569 | +€116 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €9,813 | €13,800 | +€3,988 | +40.6% |
| Income taxes | 67/77 | €1,995 | €2,771 | +€775 | +38.9% |
| Profit (loss) for the period | 9904 | €7,818 | €11,030 | +€3,212 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,818 | €11,030 | +€3,212 | +41.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.