Kala Consult: 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 Consult
Largest movements
- Cash +€106,195
up €106,195 (+617.4%), from €17,200 to €123,395
mainly Net result for the year (+€52,196) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year -€7,545
down €7,545 (-33.9%), from €22,287 to €14,742
- Tangible fixed assets -€4,280
down €4,280 (-66.4%), from €6,446 to €2,166
- Profit (loss) carried forward +€52,196
up €52,196 (+80.7%), from €64,693 to €116,889
- Other debts +€8,712
up €8,712 (+1221.9%), from €713 to €9,425
- Trade debts -€4,278
down €4,278 (-59.7%), from €7,164 to €2,886
- Tax, wage and social debts -€1,728
down €1,728 (-15.6%), from €11,085 to €9,358
- Gross operating margin +€28,825
up €28,825 (+100.3%), from €28,734 to €57,558
- Financial income +€14,427
up €14,427 (+395273.7%), from €4 to €14,431
- Taxes +€7,200
up €7,200 (+121.6%), from €5,923 to €13,123
- Depreciation -€1,933
down €1,933 (-23.8%), from €8,107 to €6,173
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 | €86,514 | €140,557 | +€54,043 | +62.5% |
| Fixed assets | 21/28 | €6,446 | €2,166 | -€4,280 | -66.4% |
| Tangible fixed assets | 22/27 | €6,446 | €2,166 | -€4,280 | -66.4% |
| Furniture and vehicles | 24 | €6,446 | €2,166 | -€4,280 | -66.4% |
| Current assets | 29/58 | €80,068 | €138,391 | +€58,323 | +72.8% |
| Amounts receivable within one year | 40/41 | €22,287 | €14,742 | -€7,545 | -33.9% |
| Trade receivables | 40 | €22,287 | €14,742 | -€7,545 | -33.9% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €17,200 | €123,395 | +€106,195 | +617.4% |
| Deferred charges and accrued income | 490/1 | €581 | €253 | -€328 | -56.4% |
| Total equity and liabilities | 10/49 | €86,514 | €140,557 | +€54,043 | +62.5% |
| Equity | 10/15 | €66,693 | €118,889 | +€52,196 | +78.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,693 | €116,889 | +€52,196 | +80.7% |
| Amounts payable | 17/49 | €19,821 | €21,668 | +€1,847 | +9.3% |
| Amounts payable within one year | 42/48 | €18,962 | €21,668 | +€2,706 | +14.3% |
| Trade debts | 44 | €7,164 | €2,886 | -€4,278 | -59.7% |
| Suppliers | 440/4 | €7,164 | €2,886 | -€4,278 | -59.7% |
| Taxes, remuneration and social security | 45 | €11,085 | €9,358 | -€1,728 | -15.6% |
| Taxes | 450/3 | €11,085 | €9,358 | -€1,728 | -15.6% |
| Other amounts payable | 47/48 | €713 | €9,425 | +€8,712 | +1221.9% |
| Accrued charges and deferred income | 492/3 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,107 | €6,173 | -€1,933 | -23.8% |
| Other operating charges | 640/8 | €70 | €70 | = | 0.0% |
| Gross operating margin | 9900 | €28,734 | €57,558 | +€28,825 | +100.3% |
| Operating profit (loss) | 9901 | €20,557 | €51,315 | +€30,758 | +149.6% |
| Financial income | 75/76B | €4 | €14,431 | +€14,427 | +395273.7% |
| Recurring financial income | 75 | €4 | €14,431 | +€14,427 | +395273.7% |
| Financial charges | 65/66B | €26 | €426 | +€401 | +1557.5% |
| Recurring financial charges | 65 | €26 | €426 | +€401 | +1557.5% |
| Profit (loss) for the period before taxes | 9903 | €20,535 | €65,320 | +€44,785 | +218.1% |
| Income taxes | 67/77 | €5,923 | €13,123 | +€7,200 | +121.6% |
| Profit (loss) for the period | 9904 | €14,612 | €52,196 | +€37,584 | +257.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,612 | €52,196 | +€37,584 | +257.2% |
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 10 October 2026 via checked.be.