KALICOOP: 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.
KALICOOP
Largest movements
- Tangible fixed assets +€68,110
up €68,110 (+184.3%), from €36,958 to €105,068
of which Other tangible fixed assets: +€46,761
- Receivables within one year -€48,573
down €48,573 (-10.8%), from €448,039 to €399,466
of which Trade receivables: -€35,015
- Reserves +€83,055
up €83,055 (+91.8%), from €90,520 to €173,575
of which Distributable reserves: +€83,055
- Profit (loss) carried forward -€78,757
down €78,757, from €49,722 to -€29,034
- Other debts +€70,535
up €70,535 (+50.6%), from €139,434 to €209,969
- Trade debts -€55,331
down €55,331 (-30.9%), from €178,846 to €123,515
of which Suppliers: -€57,399
- Tax, wage and social debts -€13,083
down €13,083 (-11.5%), from €114,250 to €101,166
of which Remuneration and social security: -€8,558
- Gross operating margin -€172,144
down €172,144 (-21.4%), from €803,915 to €631,770
- Staff costs -€69,808
down €69,808 (-10.8%), from €644,387 to €574,579
- Taxes -€12,553
down €12,553 (-44.6%), from €28,174 to €15,621
- Depreciation -€8,218
down €8,218 (-29.5%), from €27,877 to €19,659
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €839,557 | €852,252 | +€12,694 | +1.5% |
| Fixed assets | 21/28 | €66,351 | €134,738 | +€68,386 | +103.1% |
| Tangible fixed assets | 22/27 | €36,958 | €105,068 | +€68,110 | +184.3% |
| Plant, machinery and equipment | 23 | €450 | €8,441 | +€7,991 | +1775.3% |
| Furniture and vehicles | 24 | €36,278 | €49,636 | +€13,358 | +36.8% |
| Other tangible fixed assets | 26 | €230 | €46,990 | +€46,761 | +20370.6% |
| Financial fixed assets | 28 | €29,394 | €29,670 | +€276 | +0.9% |
| Current assets | 29/58 | €773,206 | €717,514 | -€55,692 | -7.2% |
| Stocks and contracts in progress | 3 | €77,623 | €78,070 | +€447 | +0.6% |
| Stocks | 30/36 | €77,623 | €78,070 | +€447 | +0.6% |
| Amounts receivable within one year | 40/41 | €448,039 | €399,466 | -€48,573 | -10.8% |
| Trade receivables | 40 | €354,207 | €319,193 | -€35,015 | -9.9% |
| Other amounts receivable | 41 | €93,832 | €80,274 | -€13,558 | -14.4% |
| Cash at bank and in hand | 54/58 | €243,869 | €237,581 | -€6,288 | -2.6% |
| Deferred charges and accrued income | 490/1 | €3,675 | €2,397 | -€1,278 | -34.8% |
| Total equity and liabilities | 10/49 | €839,557 | €852,252 | +€12,694 | +1.5% |
| Equity | 10/15 | €149,167 | €153,515 | +€4,348 | +2.9% |
| Contributions | 10/11 | €8,925 | €8,975 | +€50 | +0.6% |
| Reserves | 13 | €90,520 | €173,575 | +€83,055 | +91.8% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €89,900 | €172,955 | +€83,055 | +92.4% |
| Profit (loss) carried forward | 14 | €49,722 | -€29,034 | -€78,757 | |
| Amounts payable | 17/49 | €690,390 | €698,736 | +€8,346 | +1.2% |
| Amounts payable after more than one year | 17 | €241,197 | €251,381 | +€10,184 | +4.2% |
| Other amounts payable | 178/9 | €241,197 | €251,381 | +€10,184 | +4.2% |
| Amounts payable within one year | 42/48 | €432,529 | €434,650 | +€2,121 | +0.5% |
| Trade debts | 44 | €178,846 | €123,515 | -€55,331 | -30.9% |
| Suppliers | 440/4 | €178,846 | €121,447 | -€57,399 | -32.1% |
| Bills of exchange payable | 441 | €0 | €2,068 | +€2,068 | |
| Taxes, remuneration and social security | 45 | €114,250 | €101,166 | -€13,083 | -11.5% |
| Taxes | 450/3 | €42,523 | €37,998 | -€4,525 | -10.6% |
| Remuneration and social security | 454/9 | €71,727 | €63,169 | -€8,558 | -11.9% |
| Other amounts payable | 47/48 | €139,434 | €209,969 | +€70,535 | +50.6% |
| Accrued charges and deferred income | 492/3 | €16,664 | €12,706 | -€3,958 | -23.8% |
| Non-recurring operating income | 76A | €15,444 | €2,915 | -€12,530 | -81.1% |
| Remuneration, social security and pensions | 62 | €644,387 | €574,579 | -€69,808 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,877 | €19,659 | -€8,218 | -29.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | -€4,392 | -€6,392 | |
| Other operating charges | 640/8 | €3,332 | €3,933 | +€601 | +18.0% |
| Non-recurring operating charges | 66A | €41,648 | €14,992 | -€26,657 | -64.0% |
| Gross operating margin | 9900 | €803,915 | €631,770 | -€172,144 | -21.4% |
| Operating profit (loss) | 9901 | €84,671 | €22,999 | -€61,672 | -72.8% |
| Financial income | 75/76B | €1,340 | €882 | -€458 | -34.2% |
| Recurring financial income | 75 | €1,340 | €882 | -€458 | -34.2% |
| Financial charges | 65/66B | €2,294 | €3,962 | +€1,669 | +72.7% |
| Recurring financial charges | 65 | €2,294 | €3,962 | +€1,669 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €83,717 | €19,919 | -€63,798 | -76.2% |
| Income taxes | 67/77 | €28,174 | €15,621 | -€12,553 | -44.6% |
| Profit (loss) for the period | 9904 | €55,543 | €4,298 | -€51,245 | -92.3% |
| Transfer from tax-exempt reserves | 789 | €0 | €89,900 | +€89,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,543 | €94,198 | +€38,655 | +69.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.