KALIBER: 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.
What changed
KALIBER
NACE 88.993, Social work activities without accommodation
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€154,743
2024 · €338,584-€493,328
Equity
€6.1m
2024 · €6.3m-€202,737
Cash
€1.2m
2024 · €317,787+€870,409
Balance sheet total
€11.6m
2024 · €8.0m+€3.5m
Largest movements
Assets
- Stocks and contracts +€1.4m
up €1.4m (+1034.4%), from €132,292 to €1.5m
- Intangible fixed assets +€1.0m
up €1.0m (+418.2%), from €246,601 to €1.3m
- Current investments -€1.0m
down €1.0m (-38.5%), from €2.6m to €1.6m
- Cash +€870,409
up €870,409 (+273.9%), from €317,787 to €1.2m
mainly Debts after one year (+€2.3m) and Debts within one year (+€1.7m)
- Tangible fixed assets +€714,852
up €714,852 (+19.1%), from €3.7m to €4.4m
Equity and liabilities
- Debts after one year +€2.3m
up €2.3m (+1833.0%), from €124,097 to €2.4m
- Debts within one year +€1.7m
up €1.7m (+123.3%), from €1.4m to €3.1m
- Profit (loss) carried forward -€154,743
down €154,743 (-2.7%), from €5.8m to €5.6m
- Accrued charges and deferred income -€135,526
down €135,526 (-73.6%), from €184,262 to €48,736
Income statement
- Turnover +€2.3m
up €2.3m (+55.7%), from €4.1m to €6.4m
- Staff costs +€1.5m
up €1.5m (+17.4%), from €8.6m to €10.1m
- Services and other goods +€858,849
up €858,849 (+80.7%), from €1.1m to €1.9m
- Goods and materials +€475,171
up €475,171 (+320.3%), from €148,349 to €623,520
of which Purchases: +€499,451
- Depreciation +€186,082
up €186,082 (+40.5%), from €459,105 to €645,187
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.
Result 2024
€338,584
Turnover
+€2.3m
Other operating income
+€109,611
Goods and materials
-€475,171
Services and other goods
-€858,849
Staff costs
-€1.5m
Depreciation
-€186,082
Write-downs
-€3,662
Other operating charges
-€12,816
Other operating items
+€198,145
Financial income
-€24,770
Financial charges
-€26,989
Taxes
+€10,748
Result 2025
-€154,743
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.
From operations
+€35,135
Investment
-€1.4m
Financing
+€2.2m
Cash 2024
€317,787
From operations (derived)
+€35,135
Net result for the year
-€154,743
Depreciation
+€645,187
Stocks and contracts
-€1.4m
Receivables within one year
-€622,199
Deferred charges and accrued income
+€81,454
Provisions
-€100,000
Debts within one year
+€1.7m
Accrued charges and deferred income
-€135,526
Investment (derived)
-€1.4m
Investment in fixed assets (net)
-€2.4m
Current investments
+€1.0m
Financing
+€2.2m
Debts after one year
+€2.3m
Contributions, distributions and other
-€47,993
Cash 2025
€1.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,038,069 | €11,563,864 | +€3.5m | +43.9% |
| Fixed assets | 21/28 | €3,989,093 | €5,735,336 | +€1.7m | +43.8% |
| Intangible fixed assets | 21 | €246,601 | €1,277,927 | +€1.0m | +418.2% |
| Tangible fixed assets | 22/27 | €3,734,832 | €4,449,685 | +€714,852 | +19.1% |
| Land and buildings | 22 | €2,959,673 | €2,802,724 | -€156,949 | -5.3% |
| Plant, machinery and equipment | 23 | €303,946 | €490,192 | +€186,246 | +61.3% |
| Furniture and vehicles | 24 | €342,507 | €588,224 | +€245,717 | +71.7% |
| Leasing and similar rights | 25 | - | €186,588 | +€186,588 | |
| Other tangible fixed assets | 26 | €89,874 | €182,891 | +€93,017 | +103.5% |
| Assets under construction and advance payments | 27 | €38,832 | €199,065 | +€160,233 | +412.6% |
| Financial fixed assets | 28 | €7,660 | €7,725 | +€65 | +0.8% |
| Other financial fixed assets | 284/8 | €7,660 | €7,725 | +€65 | +0.8% |
| Amounts receivable and cash guarantees | 285/8 | €7,660 | €7,725 | +€65 | +0.8% |
| Current assets | 29/58 | €4,048,976 | €5,828,527 | +€1.8m | +44.0% |
| Stocks and contracts in progress | 3 | €132,292 | €1,500,691 | +€1.4m | +1034.4% |
| Stocks | 30/36 | €132,292 | €1,500,691 | +€1.4m | +1034.4% |
| Raw materials and consumables | 30/31 | €29,202 | €1,013,969 | +€984,767 | +3372.2% |
| Work in progress | 32 | - | €66,416 | +€66,416 | |
| Finished goods | 33 | - | €246,419 | +€246,419 | |
| Goods purchased for resale | 34 | - | €70,797 | +€70,797 | |
| Property held for sale | 35 | €103,090 | €103,090 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €606,873 | €1,229,072 | +€622,199 | +102.5% |
| Trade receivables | 40 | €606,640 | €1,197,645 | +€591,004 | +97.4% |
| Other amounts receivable | 41 | €233 | €31,427 | +€31,194 | +13380.5% |
| Current investments | 50/53 | €2,600,000 | €1,600,000 | -€1.0m | -38.5% |
| Cash at bank and in hand | 54/58 | €317,787 | €1,188,195 | +€870,409 | +273.9% |
| Deferred charges and accrued income | 490/1 | €392,024 | €310,570 | -€81,454 | -20.8% |
| Total equity and liabilities | 10/49 | €8,038,069 | €11,563,864 | +€3.5m | +43.9% |
| Equity | 10/15 | €6,259,619 | €6,056,883 | -€202,737 | -3.2% |
| Contributions | 10/11 | €25,873 | €25,873 | = | 0.0% |
| Capital | 10 | €25,873 | €25,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,778,560 | €5,623,816 | -€154,743 | -2.7% |
| Investment grants | 15 | €455,187 | €407,194 | -€47,993 | -10.5% |
| Provisions and deferred taxes | 16 | €100,000 | - | -€100,000 | |
| Provisions for liabilities and charges | 160/5 | €100,000 | - | -€100,000 | |
| Other liabilities and charges | 164/5 | €100,000 | - | -€100,000 | |
| Amounts payable | 17/49 | €1,678,450 | €5,506,981 | +€3.8m | +228.1% |
| Amounts payable after more than one year | 17 | €124,097 | €2,398,794 | +€2.3m | +1833.0% |
| Financial debts | 170/4 | €124,097 | €2,398,794 | +€2.3m | +1833.0% |
| Leasing and similar obligations | 172 | - | €97,141 | +€97,141 | |
| Credit institutions | 173 | €124,097 | €2,301,653 | +€2.2m | +1754.7% |
| Amounts payable within one year | 42/48 | €1,370,091 | €3,059,451 | +€1.7m | +123.3% |
| Current portion of amounts payable after more than one year | 42 | €67,828 | €289,789 | +€221,961 | +327.2% |
| Financial debts | 43 | - | €801,693 | +€801,693 | |
| Credit institutions | 430/8 | - | €801,693 | +€801,693 | |
| Trade debts | 44 | €272,072 | €637,494 | +€365,422 | +134.3% |
| Suppliers | 440/4 | €272,072 | €637,494 | +€365,422 | +134.3% |
| Taxes, remuneration and social security | 45 | €1,030,191 | €1,311,189 | +€280,998 | +27.3% |
| Taxes | 450/3 | €26,878 | €153,953 | +€127,075 | +472.8% |
| Remuneration and social security | 454/9 | €1,003,313 | €1,157,236 | +€153,923 | +15.3% |
| Accrued charges and deferred income | 492/3 | €184,262 | €48,736 | -€135,526 | -73.6% |
| Operating income | 70/76A | €10,617,211 | €13,148,361 | +€2.5m | +23.8% |
| Turnover | 70 | €4,100,185 | €6,384,439 | +€2.3m | +55.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | -€16,791 | -€16,791 | |
| Membership fees, donations, legacies and grants | 73 | €6,347,058 | €6,507,958 | +€160,900 | +2.5% |
| Other operating income | 74 | €159,099 | €268,710 | +€109,611 | +68.9% |
| Non-recurring operating income | 76A | €10,869 | €4,046 | -€6,823 | -62.8% |
| Operating charges | 60/66A | €10,291,475 | €13,274,942 | +€3.0m | +29.0% |
| Goods for resale, raw materials and consumables | 60 | €148,349 | €623,520 | +€475,171 | +320.3% |
| Purchases | 600/8 | €106,943 | €606,393 | +€499,451 | +467.0% |
| Change in stocks: decrease (increase) | 609 | €41,406 | €17,127 | -€24,280 | -58.6% |
| Services and other goods | 61 | €1,064,603 | €1,923,451 | +€858,849 | +80.7% |
| Remuneration, social security and pensions | 62 | €8,640,436 | €10,148,182 | +€1.5m | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €459,105 | €645,187 | +€186,082 | +40.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,662 | +€3,662 | |
| Other operating charges | 640/8 | €10,983 | €23,799 | +€12,816 | +116.7% |
| Non-recurring operating charges | 66A | - | €7,141 | +€7,141 | |
| Operating profit (loss) | 9901 | €325,736 | -€126,581 | -€452,317 | |
| Financial income | 75/76B | €36,576 | €11,806 | -€24,770 | -67.7% |
| Recurring financial income | 75 | €36,576 | €11,806 | -€24,770 | -67.7% |
| Income from current assets | 751 | €24,144 | €8,149 | -€15,995 | -66.2% |
| Other financial income | 752/9 | €12,432 | €3,657 | -€8,775 | -70.6% |
| Financial charges | 65/66B | €11,419 | €38,408 | +€26,989 | +236.4% |
| Recurring financial charges | 65 | €11,419 | €38,408 | +€26,989 | +236.4% |
| Debt charges | 650 | €11,152 | €10,814 | -€338 | -3.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€7,261 | - | +€7,261 | |
| Other financial charges | 652/9 | €7,528 | €27,594 | +€20,066 | +266.6% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €350,893 | -€153,183 | -€504,076 | |
| Income taxes | 67/77 | €12,308 | €1,560 | -€10,748 | -87.3% |
| Taxes | 670/3 | €12,308 | €1,560 | -€10,748 | -87.3% |
| Profit (loss) for the period | 9904 | €338,584 | -€154,743 | -€493,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €338,584 | -€154,743 | -€493,328 |
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 10 October 2026 via checked.be.