KALEIDO CONSULTING: 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.
KALEIDO CONSULTING
Largest movements
- Receivables within one year -€31,426
down €31,426 (-10.9%), from €287,489 to €256,063
of which Other amounts receivable: -€25,399
- Trade debts -€12,546
down €12,546 (-42.1%), from €29,801 to €17,255
- Tax, wage and social debts -€12,488
down €12,488 (-85.1%), from €14,676 to €2,188
of which Taxes: -€12,488
- Reserves -€6,825
down €6,825 (-3.5%), from €193,466 to €186,641
of which Distributable reserves: -€6,825
- Staff costs +€8,472
up €8,472, from -€8,472 to €0
- Gross operating margin +€7,404
up €7,404 (+39.1%), from -€18,933 to -€11,529
- Financial charges -€2,931
down €2,931 (-97.1%), from €3,018 to €87
- Depreciation -€469
down €469 (-36.0%), from €1,302 to €833
- Financial income +€457
up €457 (+7.2%), from €6,310 to €6,767
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 | €313,968 | €281,709 | -€32,259 | -10.3% |
| Fixed assets | 21/28 | €12,033 | €11,200 | -€833 | -6.9% |
| Tangible fixed assets | 22/27 | €833 | €0 | -€833 | -100% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €833 | €0 | -€833 | -100% |
| Financial fixed assets | 28 | €11,200 | €11,200 | = | 0.0% |
| Current assets | 29/58 | €301,935 | €270,509 | -€31,426 | -10.4% |
| Amounts receivable within one year | 40/41 | €287,489 | €256,063 | -€31,426 | -10.9% |
| Trade receivables | 40 | €22,689 | €16,662 | -€6,027 | -26.6% |
| Other amounts receivable | 41 | €264,800 | €239,401 | -€25,399 | -9.6% |
| Current investments | 50/53 | €14,439 | €14,439 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7 | €7 | = | 0.0% |
| Total equity and liabilities | 10/49 | €313,968 | €281,709 | -€32,259 | -10.3% |
| Equity | 10/15 | €268,466 | €261,641 | -€6,825 | -2.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €193,466 | €186,641 | -€6,825 | -3.5% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €185,966 | €179,141 | -€6,825 | -3.7% |
| Amounts payable | 17/49 | €45,502 | €20,068 | -€25,433 | -55.9% |
| Amounts payable within one year | 42/48 | €45,102 | €20,068 | -€25,033 | -55.5% |
| Financial debts | 43 | €625 | €625 | = | 0.0% |
| Credit institutions | 430/8 | €625 | €625 | = | 0.0% |
| Trade debts | 44 | €29,801 | €17,255 | -€12,546 | -42.1% |
| Suppliers | 440/4 | €29,801 | €17,255 | -€12,546 | -42.1% |
| Taxes, remuneration and social security | 45 | €14,676 | €2,188 | -€12,488 | -85.1% |
| Taxes | 450/3 | €14,676 | €2,188 | -€12,488 | -85.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100% |
| Non-recurring operating income | 76A | €49 | €0 | -€49 | -100% |
| Remuneration, social security and pensions | 62 | -€8,472 | €0 | +€8,472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,302 | €833 | -€469 | -36.0% |
| Other operating charges | 640/8 | €997 | €933 | -€65 | -6.5% |
| Gross operating margin | 9900 | -€18,933 | -€11,529 | +€7,404 | +39.1% |
| Operating profit (loss) | 9901 | -€12,759 | -€13,294 | -€535 | -4.2% |
| Financial income | 75/76B | €6,310 | €6,767 | +€457 | +7.2% |
| Recurring financial income | 75 | €6,310 | €6,767 | +€457 | +7.2% |
| Financial charges | 65/66B | €3,018 | €87 | -€2,931 | -97.1% |
| Recurring financial charges | 65 | €3,018 | €87 | -€2,931 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,467 | -€6,615 | +€2,853 | +30.1% |
| Income taxes | 67/77 | €182 | €211 | +€29 | +16.0% |
| Profit (loss) for the period | 9904 | -€9,649 | -€6,825 | +€2,824 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,649 | -€6,825 | +€2,824 | +29.3% |
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 16 October 2026 via checked.be.