KAL SANIT: 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 SANIT
Largest movements
- Cash -€3,776
down €3,776 (-15.9%), from €23,712 to €19,936
mainly Tax, wage and social debts (-€4,625) and Receivables within one year (-€2,238)
- Tangible fixed assets -€2,479
down €2,479 (-33.3%), from €7,438 to €4,959
- Receivables within one year +€2,238
up €2,238 (+44.6%), from €5,019 to €7,257
of which Trade receivables: +€6,749
- Tax, wage and social debts -€4,625
no longer reported in 2025 (was €4,625)
- Other debts +€1,061
up €1,061 (+4.5%), from €23,711 to €24,772
- Profit (loss) carried forward -€653
down €653 (-8.8%), from €7,433 to €6,780
- Gross operating margin -€3,131
down €3,131 (-53.6%), from €5,847 to €2,716
- Taxes -€684
no longer reported in 2025 (was €684)
- Other operating charges +€400
up €400 (+269%), from €149 to €548
- Financial charges +€88
up €88 (+167%), from €53 to €141
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 | €36,769 | €32,552 | -€4,218 | -11.5% |
| Formation expenses | 20 | €601 | €401 | -€200 | -33.3% |
| Fixed assets | 21/28 | €7,438 | €4,959 | -€2,479 | -33.3% |
| Tangible fixed assets | 22/27 | €7,438 | €4,959 | -€2,479 | -33.3% |
| Furniture and vehicles | 24 | €7,438 | €4,959 | -€2,479 | -33.3% |
| Current assets | 29/58 | €28,730 | €27,192 | -€1,538 | -5.4% |
| Amounts receivable within one year | 40/41 | €5,019 | €7,257 | +€2,238 | +44.6% |
| Trade receivables | 40 | - | €6,749 | +€6,749 | |
| Other amounts receivable | 41 | €5,019 | €508 | -€4,511 | -89.9% |
| Cash at bank and in hand | 54/58 | €23,712 | €19,936 | -€3,776 | -15.9% |
| Total equity and liabilities | 10/49 | €36,769 | €32,552 | -€4,218 | -11.5% |
| Equity | 10/15 | €8,433 | €7,780 | -€653 | -7.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,433 | €6,780 | -€653 | -8.8% |
| Amounts payable | 17/49 | €28,336 | €24,772 | -€3,565 | -12.6% |
| Amounts payable within one year | 42/48 | €28,336 | €24,772 | -€3,565 | -12.6% |
| Taxes, remuneration and social security | 45 | €4,625 | - | -€4,625 | |
| Taxes | 450/3 | €4,625 | - | -€4,625 | |
| Other amounts payable | 47/48 | €23,711 | €24,772 | +€1,061 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,679 | €2,679 | = | 0.0% |
| Other operating charges | 640/8 | €149 | €548 | +€400 | +269% |
| Gross operating margin | 9900 | €5,847 | €2,716 | -€3,131 | -53.6% |
| Operating profit (loss) | 9901 | €3,018 | -€512 | -€3,531 | |
| Financial charges | 65/66B | €53 | €141 | +€88 | +167% |
| Recurring financial charges | 65 | €53 | €141 | +€88 | +167% |
| Profit (loss) for the period before taxes | 9903 | €2,966 | -€653 | -€3,619 | |
| Income taxes | 67/77 | €684 | - | -€684 | |
| Profit (loss) for the period | 9904 | €2,282 | -€653 | -€2,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,282 | -€653 | -€2,935 |
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 26 October 2026 via checked.be.