KALAMEOS: 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.
KALAMEOS
Largest movements
- Stocks and contracts -€71,022
down €71,022 (-74.0%), from €96,022 to €25,000
- Receivables within one year +€5,440
new in 2025: €5,440
- Deferred charges and accrued income +€1,026
new in 2025: €1,026
- Profit (loss) carried forward -€87,005
down €87,005 (-83.0%), from -€104,789 to -€191,794
- Other debts +€16,966
up €16,966 (+21.9%), from €77,606 to €94,573
- Trade debts +€6,423
up €6,423 (+189%), from €3,399 to €9,822
- Write-downs +€71,022
new in 2025: €71,022
- Gross operating margin -€4,020
down €4,020 (-34.9%), from -€11,515 to -€15,534
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 | €96,402 | €32,600 | -€63,802 | -66.2% |
| Current assets | 29/58 | €96,402 | €32,600 | -€63,802 | -66.2% |
| Stocks and contracts in progress | 3 | €96,022 | €25,000 | -€71,022 | -74.0% |
| Stocks | 30/36 | €96,022 | €25,000 | -€71,022 | -74.0% |
| Amounts receivable within one year | 40/41 | - | €5,440 | +€5,440 | |
| Trade receivables | 40 | - | €5,440 | +€5,440 | |
| Cash at bank and in hand | 54/58 | €381 | €1,134 | +€754 | +198% |
| Deferred charges and accrued income | 490/1 | - | €1,026 | +€1,026 | |
| Total equity and liabilities | 10/49 | €96,402 | €32,600 | -€63,802 | -66.2% |
| Equity | 10/15 | €15,211 | -€71,794 | -€87,005 | |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,789 | -€191,794 | -€87,005 | -83.0% |
| Amounts payable | 17/49 | €81,192 | €104,395 | +€23,203 | +28.6% |
| Amounts payable within one year | 42/48 | €81,006 | €104,395 | +€23,389 | +28.9% |
| Trade debts | 44 | €3,399 | €9,822 | +€6,423 | +189% |
| Suppliers | 440/4 | €3,399 | €9,822 | +€6,423 | +189% |
| Other amounts payable | 47/48 | €77,606 | €94,573 | +€16,966 | +21.9% |
| Accrued charges and deferred income | 492/3 | €186 | - | -€186 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €71,022 | +€71,022 | |
| Other operating charges | 640/8 | €399 | €404 | +€5 | +1.2% |
| Gross operating margin | 9900 | -€11,515 | -€15,534 | -€4,020 | -34.9% |
| Operating profit (loss) | 9901 | -€11,914 | -€86,960 | -€75,046 | -630% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,959 | -€87,005 | -€75,046 | -628% |
| Profit (loss) for the period | 9904 | -€11,959 | -€87,005 | -€75,046 | -628% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,959 | -€87,005 | -€75,046 | -628% |
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 29 October 2026 via checked.be.