KALIEN: 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.
KALIEN
Largest movements
- Cash -€2,327
down €2,327 (-12.5%), from €18,628 to €16,302
mainly Net result for the year (-€2,327)
- Profit (loss) carried forward -€2,327
down €2,327 (-10.9%), from -€21,291 to -€23,618
- Gross operating margin -€255
down €255 (-13.9%), from €1,832 to €1,577
- Other operating charges +€88
up €88 (+2.4%), from €3,639 to €3,728
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 | €78,569 | €76,242 | -€2,327 | -3.0% |
| Fixed assets | 21/28 | €59,941 | €59,941 | = | 0.0% |
| Tangible fixed assets | 22/27 | €59,941 | €59,941 | = | 0.0% |
| Land and buildings | 22 | €59,941 | €59,941 | = | 0.0% |
| Current assets | 29/58 | €18,628 | €16,302 | -€2,327 | -12.5% |
| Cash at bank and in hand | 54/58 | €18,628 | €16,302 | -€2,327 | -12.5% |
| Total equity and liabilities | 10/49 | €78,569 | €76,242 | -€2,327 | -3.0% |
| Equity | 10/15 | €68,089 | €65,763 | -€2,327 | -3.4% |
| Contributions | 10/11 | €65,692 | €65,692 | = | 0.0% |
| Outside capital | 11 | €65,692 | €65,692 | = | 0.0% |
| Other | 1109/19 | €65,692 | €65,692 | = | 0.0% |
| Reserves | 13 | €23,689 | €23,689 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,569 | €6,569 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,569 | €6,569 | = | 0.0% |
| Distributable reserves | 133 | €17,120 | €17,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,291 | -€23,618 | -€2,327 | -10.9% |
| Amounts payable | 17/49 | €10,480 | €10,480 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,480 | €10,480 | = | 0.0% |
| Other amounts payable | 47/48 | €10,480 | €10,480 | = | 0.0% |
| Other operating charges | 640/8 | €3,639 | €3,728 | +€88 | +2.4% |
| Gross operating margin | 9900 | €1,832 | €1,577 | -€255 | -13.9% |
| Operating profit (loss) | 9901 | -€1,807 | -€2,151 | -€344 | -19.0% |
| Financial charges | 65/66B | €172 | €176 | +€4 | +2.3% |
| Recurring financial charges | 65 | €172 | €176 | +€4 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,979 | -€2,327 | -€348 | -17.6% |
| Profit (loss) for the period | 9904 | -€1,979 | -€2,327 | -€348 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,979 | -€2,327 | -€348 | -17.6% |
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.