KALIBRED: 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.
KALIBRED
Largest movements
- Cash +€59,576
up €59,576 (+64.0%), from €93,114 to €152,690
mainly Receivables within one year (+€35,000) and Depreciation (+€22,735)
- Receivables within one year -€35,000
down €35,000 (-94.6%), from €37,017 to €2,017
of which Other amounts receivable: -€35,000
- Tangible fixed assets -€22,735
down €22,735 (-16.6%), from €137,256 to €114,521
- Reserves +€3,835
up €3,835 (+2.5%), from €152,020 to €155,855
- Gross operating margin -€615
down €615 (-1.8%), from €33,296 to €32,681
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 | €268,144 | €270,014 | +€1,871 | +0.7% |
| Fixed assets | 21/28 | €137,256 | €114,521 | -€22,735 | -16.6% |
| Tangible fixed assets | 22/27 | €137,256 | €114,521 | -€22,735 | -16.6% |
| Land and buildings | 22 | €137,256 | €114,521 | -€22,735 | -16.6% |
| Current assets | 29/58 | €130,887 | €155,493 | +€24,606 | +18.8% |
| Amounts receivable within one year | 40/41 | €37,017 | €2,017 | -€35,000 | -94.6% |
| Trade receivables | 40 | €378 | €378 | = | 0.0% |
| Other amounts receivable | 41 | €36,639 | €1,639 | -€35,000 | -95.5% |
| Cash at bank and in hand | 54/58 | €93,114 | €152,690 | +€59,576 | +64.0% |
| Deferred charges and accrued income | 490/1 | €756 | €786 | +€30 | +3.9% |
| Total equity and liabilities | 10/49 | €268,144 | €270,014 | +€1,871 | +0.7% |
| Equity | 10/15 | €192,020 | €195,855 | +€3,835 | +2.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €152,020 | €155,855 | +€3,835 | +2.5% |
| Distributable reserves | 133 | €152,020 | €155,855 | +€3,835 | +2.5% |
| Amounts payable | 17/49 | €76,124 | €74,159 | -€1,965 | -2.6% |
| Amounts payable after more than one year | 17 | €72,750 | €72,750 | = | 0.0% |
| Financial debts | 170/4 | €72,750 | €72,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,374 | €1,409 | -€1,965 | -58.2% |
| Trade debts | 44 | €1,580 | - | -€1,580 | |
| Suppliers | 440/4 | €1,580 | - | -€1,580 | |
| Taxes, remuneration and social security | 45 | €1,781 | €1,396 | -€385 | -21.6% |
| Taxes | 450/3 | €1,781 | €1,396 | -€385 | -21.6% |
| Other amounts payable | 47/48 | €13 | €13 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,735 | €22,735 | = | 0.0% |
| Other operating charges | 640/8 | €4,278 | €4,411 | +€133 | +3.1% |
| Gross operating margin | 9900 | €33,296 | €32,681 | -€615 | -1.8% |
| Operating profit (loss) | 9901 | €6,283 | €5,536 | -€747 | -11.9% |
| Financial charges | 65/66B | - | €305 | +€305 | |
| Recurring financial charges | 65 | - | €305 | +€305 | |
| Profit (loss) for the period before taxes | 9903 | €6,283 | €5,231 | -€1,052 | -16.7% |
| Income taxes | 67/77 | €1,712 | €1,396 | -€316 | -18.5% |
| Profit (loss) for the period | 9904 | €4,571 | €3,835 | -€736 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,571 | €3,835 | -€736 | -16.1% |
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 1 October 2026 via checked.be.