KALI: what changed
Two fiscal 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.
KALI
Largest movements
- Receivables within one year +€2,723
up €2,723 (+2.0%), from €138,968 to €141,691
of which Trade receivables: +€6,876
- Tangible fixed assets -€2,228
no longer reported in 2025 (was €2,228)
- Profit (loss) carried forward -€7,161
down €7,161 (-7.1%), from €101,566 to €94,404
- Other debts +€6,000
up €6,000 (+17.5%), from €34,291 to €40,291
- Taxes +€8,186
no longer reported in 2025 (was -€8,186)
- Gross operating margin +€840
up €840 (+17.0%), from -€4,939 to -€4,100
- Other operating charges -€125
down €125 (-51.0%), from €245 to €120
- Financial charges -€92
down €92 (-11.5%), from €806 to €714
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 | €142,400 | €141,944 | -€456 | -0.3% |
| Fixed assets | 21/28 | €2,228 | - | -€2,228 | |
| Tangible fixed assets | 22/27 | €2,228 | - | -€2,228 | |
| Furniture and vehicles | 24 | €2,228 | - | -€2,228 | |
| Current assets | 29/58 | €140,172 | €141,944 | +€1,772 | +1.3% |
| Amounts receivable within one year | 40/41 | €138,968 | €141,691 | +€2,723 | +2.0% |
| Trade receivables | 40 | €132,141 | €139,017 | +€6,876 | +5.2% |
| Other amounts receivable | 41 | €6,826 | €2,673 | -€4,153 | -60.8% |
| Cash at bank and in hand | 54/58 | €1,205 | €253 | -€951 | -79.0% |
| Total equity and liabilities | 10/49 | €142,400 | €141,944 | -€456 | -0.3% |
| Equity | 10/15 | €107,766 | €100,604 | -€7,161 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,566 | €94,404 | -€7,161 | -7.1% |
| Amounts payable | 17/49 | €34,635 | €41,340 | +€6,705 | +19.4% |
| Amounts payable within one year | 42/48 | €34,635 | €41,340 | +€6,705 | +19.4% |
| Trade debts | 44 | €344 | €1,049 | +€705 | +205.3% |
| Suppliers | 440/4 | €344 | €1,049 | +€705 | +205.3% |
| Other amounts payable | 47/48 | €34,291 | €40,291 | +€6,000 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €2,228 | -€0 | 0.0% |
| Other operating charges | 640/8 | €245 | €120 | -€125 | -51.0% |
| Gross operating margin | 9900 | -€4,939 | -€4,100 | +€840 | +17.0% |
| Operating profit (loss) | 9901 | -€7,412 | -€6,448 | +€964 | +13.0% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €806 | €714 | -€92 | -11.5% |
| Recurring financial charges | 65 | €806 | €714 | -€92 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,190 | -€7,161 | +€1,029 | +12.6% |
| Income taxes | 67/77 | -€8,186 | - | +€8,186 | |
| Profit (loss) for the period | 9904 | -€4 | -€7,161 | -€7,157 | -161917.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4 | -€7,161 | -€7,157 | -161917.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.