KALANA: what changed
What changed
KALANA
NACE 11.050, Manufacture of beer
filed annual accounts (NBB)
Net result for the year
-€40,210
2024 · -€78,332+€38,122
Equity
-€102,897
2024 · -€62,687-€40,210
Cash
€4,063
2024 · €10,306-€6,243
Balance sheet total
€327,136
2024 · €393,345-€66,209
Largest movements
Assets
- Tangible fixed assets -€47,427
down €47,427 (-17.0%), from €279,383 to €231,956
of which Plant, machinery and equipment: -€24,498
- Receivables within one year -€18,880
down €18,880 (-47.6%), from €39,700 to €20,820
of which Trade receivables: -€9,797
- Stocks and contracts +€12,147
up €12,147 (+27.6%), from €44,087 to €56,234
- Cash -€6,243
down €6,243 (-60.6%), from €10,306 to €4,063
mainly Net result for the year (-€40,210) and Debts after one year (-€37,017)
Equity and liabilities
- Profit (loss) carried forward -€40,210
down €40,210 (-26.5%), from -€151,493 to -€191,703
- Debts after one year -€37,017
down €37,017 (-14.0%), from €263,737 to €226,721
of which Financial debts: -€47,619
- Accrued charges and deferred income +€8,480
up €8,480 (+2,189%), from €387 to €8,867
Income statement
- Gross operating margin +€39,284
up €39,284, from -€6,096 to €33,189
- Depreciation +€1,470
up €1,470 (+3.0%), from €48,699 to €50,170
- Financial charges +€1,319
up €1,319 (+10.3%), from €12,837 to €14,156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€78,332
Gross operating margin
+€39,284
Depreciation
-€1,470
Other operating charges
+€85
Other operating items
+€1,629
Financial income
-€108
Financial charges
-€1,319
Taxes
+€22
Result 2025
-€40,210
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,951
Investment
-€743
Financing
-€35,450
Cash 2024
€10,306
From operations (derived)
+€29,951
Net result for the year
-€40,210
Depreciation
+€50,170
Stocks and contracts
-€12,147
Receivables within one year
+€18,880
Deferred charges and accrued income
+€3,807
Trade debts
+€2,365
Tax, wage and social debts
-€2,075
Other debts
+€681
Accrued charges and deferred income
+€8,480
Investment (derived)
-€743
Investment in fixed assets (net)
-€743
Financing
-€35,450
Debts after one year
-€37,017
Current portion of long-term debt
+€1,567
Cash 2025
€4,063
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,345 | €327,136 | -€66,209 | -16.8% |
| Fixed assets | 21/28 | €294,729 | €245,302 | -€49,427 | -16.8% |
| Intangible fixed assets | 21 | €6,911 | €4,911 | -€2,000 | -28.9% |
| Tangible fixed assets | 22/27 | €279,383 | €231,956 | -€47,427 | -17.0% |
| Plant, machinery and equipment | 23 | €184,769 | €160,271 | -€24,498 | -13.3% |
| Furniture and vehicles | 24 | €57,266 | €38,684 | -€18,582 | -32.4% |
| Other tangible fixed assets | 26 | €37,349 | €33,002 | -€4,347 | -11.6% |
| Financial fixed assets | 28 | €8,435 | €8,435 | = | 0.0% |
| Current assets | 29/58 | €98,616 | €81,833 | -€16,782 | -17.0% |
| Stocks and contracts in progress | 3 | €44,087 | €56,234 | +€12,147 | +27.6% |
| Stocks | 30/36 | €44,087 | €56,234 | +€12,147 | +27.6% |
| Amounts receivable within one year | 40/41 | €39,700 | €20,820 | -€18,880 | -47.6% |
| Trade receivables | 40 | €26,494 | €16,697 | -€9,797 | -37.0% |
| Other amounts receivable | 41 | €13,206 | €4,123 | -€9,083 | -68.8% |
| Cash at bank and in hand | 54/58 | €10,306 | €4,063 | -€6,243 | -60.6% |
| Deferred charges and accrued income | 490/1 | €4,523 | €716 | -€3,807 | -84.2% |
| Total equity and liabilities | 10/49 | €393,345 | €327,136 | -€66,209 | -16.8% |
| Equity | 10/15 | -€62,687 | -€102,897 | -€40,210 | -64.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,606 | €82,606 | = | 0.0% |
| Distributable reserves | 133 | €82,606 | €82,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,493 | -€191,703 | -€40,210 | -26.5% |
| Amounts payable | 17/49 | €456,032 | €430,032 | -€25,999 | -5.7% |
| Amounts payable after more than one year | 17 | €263,737 | €226,721 | -€37,017 | -14.0% |
| Financial debts | 170/4 | €213,523 | €165,904 | -€47,619 | -22.3% |
| Other amounts payable | 178/9 | €50,214 | €60,817 | +€10,602 | +21.1% |
| Amounts payable within one year | 42/48 | €191,907 | €194,444 | +€2,537 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €46,052 | €47,619 | +€1,567 | +3.4% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €37,332 | €39,697 | +€2,365 | +6.3% |
| Suppliers | 440/4 | €37,332 | €39,697 | +€2,365 | +6.3% |
| Advances received on contracts in progress | 46 | €225 | €225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,253 | €6,178 | -€2,075 | -25.1% |
| Taxes | 450/3 | €6,928 | €6,178 | -€750 | -10.8% |
| Remuneration and social security | 454/9 | €1,325 | €0 | -€1,325 | -100% |
| Other amounts payable | 47/48 | €45 | €725 | +€681 | +1,514% |
| Accrued charges and deferred income | 492/3 | €387 | €8,867 | +€8,480 | +2,189% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,699 | €50,170 | +€1,470 | +3.0% |
| Other operating charges | 640/8 | €9,064 | €8,979 | -€85 | -0.9% |
| Non-recurring operating charges | 66A | €1,629 | €0 | -€1,629 | -100% |
| Gross operating margin | 9900 | -€6,096 | €33,189 | +€39,284 | |
| Operating profit (loss) | 9901 | -€65,488 | -€25,960 | +€39,528 | +60.4% |
| Financial income | 75/76B | €255 | €147 | -€108 | -42.4% |
| Recurring financial income | 75 | €255 | €147 | -€108 | -42.4% |
| Financial charges | 65/66B | €12,837 | €14,156 | +€1,319 | +10.3% |
| Recurring financial charges | 65 | €12,837 | €14,156 | +€1,319 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€78,070 | -€39,970 | +€38,100 | +48.8% |
| Income taxes | 67/77 | €262 | €240 | -€22 | -8.3% |
| Profit (loss) for the period | 9904 | -€78,332 | -€40,210 | +€38,122 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,332 | -€40,210 | +€38,122 | +48.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.