KALI 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.
KALI Consulting
Largest movements
- Tangible fixed assets -€6,480
down €6,480 (-31.3%), from €20,684 to €14,204
of which Furniture and vehicles: -€5,985
- Receivables within one year +€4,386
up €4,386 (+15.7%), from €27,951 to €32,337
of which Other amounts receivable: +€31,797
- Cash +€3,687
up €3,687 (+16.5%), from €22,281 to €25,969
mainly Net result for the year (+€14,297) and Depreciation (+€6,480)
- Deferred charges and accrued income +€1,287
new in 2025: €1,287
- Profit (loss) carried forward +€14,297
up €14,297 (+32.8%), from €43,540 to €57,837
- Tax, wage and social debts -€9,894
down €9,894 (-45.8%), from €21,580 to €11,686
- Other debts -€1,913
no longer reported in 2025 (was €1,913)
- Accrued charges and deferred income +€770
new in 2025: €770
- Gross operating margin -€31,268
down €31,268 (-55.4%), from €56,444 to €25,175
- Taxes -€7,685
down €7,685 (-65.8%), from €11,686 to €4,001
- Depreciation +€4,467
up €4,467 (+222%), from €2,014 to €6,480
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 | €70,916 | €73,796 | +€2,880 | +4.1% |
| Fixed assets | 21/28 | €20,684 | €14,204 | -€6,480 | -31.3% |
| Tangible fixed assets | 22/27 | €20,684 | €14,204 | -€6,480 | -31.3% |
| Furniture and vehicles | 24 | €15,798 | €9,814 | -€5,985 | -37.9% |
| Other tangible fixed assets | 26 | €4,886 | €4,390 | -€496 | -10.1% |
| Current assets | 29/58 | €50,232 | €59,592 | +€9,360 | +18.6% |
| Amounts receivable within one year | 40/41 | €27,951 | €32,337 | +€4,386 | +15.7% |
| Trade receivables | 40 | €27,951 | €539 | -€27,412 | -98.1% |
| Other amounts receivable | 41 | - | €31,797 | +€31,797 | |
| Cash at bank and in hand | 54/58 | €22,281 | €25,969 | +€3,687 | +16.5% |
| Deferred charges and accrued income | 490/1 | - | €1,287 | +€1,287 | |
| Total equity and liabilities | 10/49 | €70,916 | €73,796 | +€2,880 | +4.1% |
| Equity | 10/15 | €46,540 | €60,837 | +€14,297 | +30.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,540 | €57,837 | +€14,297 | +32.8% |
| Amounts payable | 17/49 | €24,376 | €12,959 | -€11,417 | -46.8% |
| Amounts payable within one year | 42/48 | €24,376 | €12,189 | -€12,187 | -50.0% |
| Trade debts | 44 | €884 | €503 | -€381 | -43.1% |
| Suppliers | 440/4 | €884 | €503 | -€381 | -43.1% |
| Taxes, remuneration and social security | 45 | €21,580 | €11,686 | -€9,894 | -45.8% |
| Taxes | 450/3 | €21,580 | €11,686 | -€9,894 | -45.8% |
| Other amounts payable | 47/48 | €1,913 | - | -€1,913 | |
| Accrued charges and deferred income | 492/3 | - | €770 | +€770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,014 | €6,480 | +€4,467 | +222% |
| Other operating charges | 640/8 | €387 | €227 | -€161 | -41.5% |
| Gross operating margin | 9900 | €56,444 | €25,175 | -€31,268 | -55.4% |
| Operating profit (loss) | 9901 | €54,043 | €18,469 | -€35,574 | -65.8% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €148 | €170 | +€22 | +14.8% |
| Recurring financial charges | 65 | €148 | €170 | +€22 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €53,919 | €18,298 | -€35,621 | -66.1% |
| Income taxes | 67/77 | €11,686 | €4,001 | -€7,685 | -65.8% |
| Profit (loss) for the period | 9904 | €42,233 | €14,297 | -€27,936 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,233 | €14,297 | -€27,936 | -66.1% |
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 23 October 2026 via checked.be.