Kala Aviation: 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.
Kala Aviation
Largest movements
- Tangible fixed assets +€58,118
up €58,118 (+1,983%), from €2,931 to €61,049
of which Furniture and vehicles: +€59,003
- Cash +€8,093
up €8,093 (+52.9%), from €15,287 to €23,380
mainly Other debts (+€20,129) and Current portion of long-term debt (+€15,951)
- Other debts +€20,129
up €20,129 (+388%), from €5,192 to €25,321
- Current portion of long-term debt +€15,951
new in 2025: €15,951
- Debts after one year +€15,870
new in 2025: €15,870
- Profit (loss) carried forward +€8,869
up €8,869, from -€2,541 to €6,328
- Tax, wage and social debts +€6,345
up €6,345 (+182%), from €3,486 to €9,831
of which Remuneration and social security: +€7,200
- Gross operating margin +€25,966
up €25,966, from -€1,784 to €24,182
- Depreciation +€9,500
up €9,500 (+1,567%), from €606 to €10,106
- Financial charges +€2,604
up €2,604 (+6,421%), from €41 to €2,644
- Taxes +€2,315
new in 2025: €2,315
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 | €19,412 | €86,472 | +€67,060 | +345% |
| Fixed assets | 21/28 | €2,931 | €61,049 | +€58,118 | +1,983% |
| Tangible fixed assets | 22/27 | €2,931 | €61,049 | +€58,118 | +1,983% |
| Plant, machinery and equipment | 23 | €2,931 | €2,046 | -€884 | -30.2% |
| Furniture and vehicles | 24 | - | €59,003 | +€59,003 | |
| Current assets | 29/58 | €16,482 | €25,423 | +€8,942 | +54.3% |
| Amounts receivable within one year | 40/41 | €1,194 | €2,043 | +€849 | +71.1% |
| Trade receivables | 40 | €1,194 | €154 | -€1,041 | -87.1% |
| Other amounts receivable | 41 | - | €1,890 | +€1,890 | |
| Cash at bank and in hand | 54/58 | €15,287 | €23,380 | +€8,093 | +52.9% |
| Total equity and liabilities | 10/49 | €19,412 | €86,472 | +€67,060 | +345% |
| Equity | 10/15 | €9,216 | €18,085 | +€8,869 | +96.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | - | €3,000 | +€3,000 | |
| Issued capital | 100 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €8,757 | €8,757 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Legal reserve | 130 | - | €300 | +€300 | |
| Reserves not available under the articles | 1311 | €300 | - | -€300 | |
| Distributable reserves | 133 | €8,457 | €8,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,541 | €6,328 | +€8,869 | |
| Amounts payable | 17/49 | €10,196 | €68,387 | +€58,191 | +571% |
| Amounts payable after more than one year | 17 | - | €15,870 | +€15,870 | |
| Financial debts | 170/4 | - | €15,870 | +€15,870 | |
| Amounts payable within one year | 42/48 | €10,196 | €52,517 | +€42,321 | +415% |
| Current portion of amounts payable after more than one year | 42 | - | €15,951 | +€15,951 | |
| Trade debts | 44 | €1,518 | €1,415 | -€103 | -6.8% |
| Suppliers | 440/4 | €1,518 | €1,415 | -€103 | -6.8% |
| Taxes, remuneration and social security | 45 | €3,486 | €9,831 | +€6,345 | +182% |
| Taxes | 450/3 | €3,486 | €2,631 | -€855 | -24.5% |
| Remuneration and social security | 454/9 | - | €7,200 | +€7,200 | |
| Other amounts payable | 47/48 | €5,192 | €25,321 | +€20,129 | +388% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €606 | €10,106 | +€9,500 | +1,567% |
| Other operating charges | 640/8 | €118 | €252 | +€134 | +114% |
| Gross operating margin | 9900 | -€1,784 | €24,182 | +€25,966 | |
| Operating profit (loss) | 9901 | -€2,509 | €13,824 | +€16,332 | |
| Financial income | 75/76B | €8 | €4 | -€4 | -51.8% |
| Recurring financial income | 75 | €8 | €4 | -€4 | -51.8% |
| Financial charges | 65/66B | €41 | €2,644 | +€2,604 | +6,421% |
| Recurring financial charges | 65 | €41 | €2,644 | +€2,604 | +6,421% |
| Profit (loss) for the period before taxes | 9903 | -€2,541 | €11,183 | +€13,724 | |
| Income taxes | 67/77 | - | €2,315 | +€2,315 | |
| Profit (loss) for the period | 9904 | -€2,541 | €8,869 | +€11,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,541 | €8,869 | +€11,410 |
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 13 October 2026 via checked.be.