KALIBER: 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.
KALIBER
Largest movements
- Cash -€23,696
down €23,696 (-48.6%), from €48,781 to €25,085
mainly Net result for the year (-€27,575) and Investment in fixed assets (net) (-€4,168)
- Receivables within one year +€2,937
up €2,937 (+69.4%), from €4,230 to €7,168
- Tangible fixed assets -€2,803
down €2,803 (-11.8%), from €23,829 to €21,026
of which Furniture and vehicles: -€5,944
- Profit (loss) carried forward -€27,575
down €27,575, from €17 to -€27,559
- Trade debts +€2,206
up €2,206 (+307.1%), from €719 to €2,925
- Other debts +€2,069
up €2,069 (+165.2%), from €1,252 to €3,321
- Gross operating margin -€54,996
down €54,996, from €35,249 to -€19,747
- Taxes -€10,246
down €10,246 (-96.4%), from €10,629 to €383
- Depreciation +€597
up €597 (+9.4%), from €6,374 to €6,971
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 | €76,840 | €53,278 | -€23,562 | -30.7% |
| Fixed assets | 21/28 | €23,829 | €21,026 | -€2,803 | -11.8% |
| Tangible fixed assets | 22/27 | €23,829 | €21,026 | -€2,803 | -11.8% |
| Plant, machinery and equipment | 23 | €748 | €267 | -€482 | -64.3% |
| Furniture and vehicles | 24 | €23,080 | €17,136 | -€5,944 | -25.8% |
| Other tangible fixed assets | 26 | - | €3,622 | +€3,622 | |
| Current assets | 29/58 | €53,011 | €32,252 | -€20,759 | -39.2% |
| Amounts receivable within one year | 40/41 | €4,230 | €7,168 | +€2,937 | +69.4% |
| Trade receivables | 40 | €4,230 | €7,168 | +€2,937 | +69.4% |
| Cash at bank and in hand | 54/58 | €48,781 | €25,085 | -€23,696 | -48.6% |
| Total equity and liabilities | 10/49 | €76,840 | €53,278 | -€23,562 | -30.7% |
| Equity | 10/15 | €72,278 | €44,703 | -€27,575 | -38.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €60,262 | €60,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,402 | €58,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17 | -€27,559 | -€27,575 | |
| Amounts payable | 17/49 | €4,561 | €8,575 | +€4,014 | +88.0% |
| Amounts payable within one year | 42/48 | €4,561 | €8,575 | +€4,014 | +88.0% |
| Trade debts | 44 | €719 | €2,925 | +€2,206 | +307.1% |
| Suppliers | 440/4 | €719 | €2,925 | +€2,206 | +307.1% |
| Taxes, remuneration and social security | 45 | €2,590 | €2,328 | -€262 | -10.1% |
| Taxes | 450/3 | €1,090 | €2,328 | +€1,238 | +113.6% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €1,252 | €3,321 | +€2,069 | +165.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,374 | €6,971 | +€597 | +9.4% |
| Other operating charges | 640/8 | €584 | €429 | -€154 | -26.5% |
| Gross operating margin | 9900 | €35,249 | -€19,747 | -€54,996 | |
| Operating profit (loss) | 9901 | €28,292 | -€27,147 | -€55,439 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €28,247 | -€27,192 | -€55,439 | |
| Income taxes | 67/77 | €10,629 | €383 | -€10,246 | -96.4% |
| Profit (loss) for the period | 9904 | €17,618 | -€27,575 | -€45,193 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,618 | -€27,575 | -€45,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.