KALIDAD CONSTRUCTION: what changed
KALIDAD CONSTRUCTION
Largest movements
- Receivables within one year -€49,653
down €49,653 (-47.2%), from €105,121 to €55,468
of which Trade receivables: -€48,422
- Cash +€9,254
up €9,254 (+272%), from €3,400 to €12,654
mainly Receivables within one year (+€49,653) and Depreciation (+€7,815)
- Tangible fixed assets +€2,763
up €2,763 (+14.7%), from €18,751 to €21,514
of which Plant, machinery and equipment: +€8,763
- Trade debts -€39,420
no longer reported in 2025 (was €39,420)
- Debts after one year -€6,694
no longer reported in 2025 (was €6,694)
- Other debts +€6,611
up €6,611 (+22.4%), from €29,510 to €36,121
- Gross operating margin -€3,260
down €3,260 (-22.8%), from €14,312 to €11,052
- Depreciation +€1,907
up €1,907 (+32.3%), from €5,908 to €7,815
- Taxes -€1,382
down €1,382 (-72.7%), from €1,901 to €520
- Other operating charges +€875
up €875 (+486%), from €180 to €1,055
- Staff costs -€800
no longer reported in 2025 (was €800)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,272 | €89,637 | -€37,635 | -29.6% |
| Fixed assets | 21/28 | €18,751 | €21,514 | +€2,763 | +14.7% |
| Tangible fixed assets | 22/27 | €18,751 | €21,514 | +€2,763 | +14.7% |
| Plant, machinery and equipment | 23 | €440 | €9,203 | +€8,763 | +1,993% |
| Furniture and vehicles | 24 | €18,311 | €12,311 | -€6,000 | -32.8% |
| Current assets | 29/58 | €108,521 | €68,122 | -€40,399 | -37.2% |
| Amounts receivable within one year | 40/41 | €105,121 | €55,468 | -€49,653 | -47.2% |
| Trade receivables | 40 | €96,170 | €47,748 | -€48,422 | -50.4% |
| Other amounts receivable | 41 | €8,951 | €7,720 | -€1,231 | -13.8% |
| Cash at bank and in hand | 54/58 | €3,400 | €12,654 | +€9,254 | +272% |
| Total equity and liabilities | 10/49 | €127,272 | €89,637 | -€37,635 | -29.6% |
| Equity | 10/15 | €40,261 | €41,146 | +€885 | +2.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,261 | €37,146 | +€885 | +2.4% |
| Amounts payable | 17/49 | €87,010 | €48,490 | -€38,520 | -44.3% |
| Amounts payable after more than one year | 17 | €6,694 | - | -€6,694 | |
| Financial debts | 170/4 | €6,694 | - | -€6,694 | |
| Amounts payable within one year | 42/48 | €80,317 | €48,490 | -€31,826 | -39.6% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,694 | +€27 | +0.4% |
| Trade debts | 44 | €39,420 | - | -€39,420 | |
| Suppliers | 440/4 | €39,420 | - | -€39,420 | |
| Taxes, remuneration and social security | 45 | €4,719 | €5,675 | +€956 | +20.3% |
| Taxes | 450/3 | €3,219 | €2,675 | -€544 | -16.9% |
| Remuneration and social security | 454/9 | €1,500 | €3,000 | +€1,500 | +100% |
| Other amounts payable | 47/48 | €29,510 | €36,121 | +€6,611 | +22.4% |
| Non-recurring operating income | 76A | - | €4,738 | +€4,738 | |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,908 | €7,815 | +€1,907 | +32.3% |
| Other operating charges | 640/8 | €180 | €1,055 | +€875 | +486% |
| Gross operating margin | 9900 | €14,312 | €11,052 | -€3,260 | -22.8% |
| Operating profit (loss) | 9901 | €7,423 | €2,181 | -€5,242 | -70.6% |
| Financial income | 75/76B | €0 | €29 | +€29 | +16,022% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +16,022% |
| Financial charges | 65/66B | €345 | €806 | +€461 | +134% |
| Recurring financial charges | 65 | €345 | €806 | +€461 | +134% |
| Profit (loss) for the period before taxes | 9903 | €7,079 | €1,404 | -€5,674 | -80.2% |
| Income taxes | 67/77 | €1,901 | €520 | -€1,382 | -72.7% |
| Profit (loss) for the period | 9904 | €5,177 | €885 | -€4,293 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,177 | €885 | -€4,293 | -82.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.