Kalika: 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.
Kalika
Largest movements
- Cash +€9,705
up €9,705 (+22.4%), from €43,294 to €52,999
mainly Depreciation (+€9,187) and Net result for the year (+€5,996)
- Tangible fixed assets -€6,791
down €6,791 (-34.2%), from €19,842 to €13,051
of which Furniture and vehicles: -€7,243
- Receivables within one year -€2,323
down €2,323 (-57.9%), from €4,008 to €1,686
of which Trade receivables: -€1,943
- Debts after one year -€6,884
down €6,884 (-74.4%), from €9,255 to €2,371
- Reserves +€5,996
up €5,996 (+30.6%), from €19,606 to €25,602
- Trade debts -€3,953
down €3,953 (-51.9%), from €7,613 to €3,660
- Other debts +€2,616
up €2,616 (+45.7%), from €5,720 to €8,336
- Tax, wage and social debts +€2,487
up €2,487 (+22.8%), from €10,896 to €13,383
of which Taxes: +€2,910
- Gross operating margin +€7,694
up €7,694 (+7.8%), from €99,215 to €106,909
- Staff costs +€6,839
up €6,839 (+8.8%), from €77,559 to €84,398
- Taxes +€1,892
up €1,892 (+208.1%), from €909 to €2,802
- Depreciation +€1,633
up €1,633 (+21.6%), from €7,554 to €9,187
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 | €69,645 | €70,236 | +€592 | +0.8% |
| Fixed assets | 21/28 | €19,842 | €13,051 | -€6,791 | -34.2% |
| Tangible fixed assets | 22/27 | €19,842 | €13,051 | -€6,791 | -34.2% |
| Plant, machinery and equipment | 23 | €2,923 | €3,374 | +€452 | +15.5% |
| Furniture and vehicles | 24 | €16,920 | €9,677 | -€7,243 | -42.8% |
| Current assets | 29/58 | €49,802 | €57,185 | +€7,383 | +14.8% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,008 | €1,686 | -€2,323 | -57.9% |
| Trade receivables | 40 | €3,629 | €1,686 | -€1,943 | -53.5% |
| Other amounts receivable | 41 | €380 | €0 | -€380 | -100.0% |
| Cash at bank and in hand | 54/58 | €43,294 | €52,999 | +€9,705 | +22.4% |
| Total equity and liabilities | 10/49 | €69,645 | €70,236 | +€592 | +0.8% |
| Equity | 10/15 | €29,606 | €35,602 | +€5,996 | +20.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,606 | €25,602 | +€5,996 | +30.6% |
| Distributable reserves | 133 | €19,606 | €25,602 | +€5,996 | +30.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,039 | €34,634 | -€5,405 | -13.5% |
| Amounts payable after more than one year | 17 | €9,255 | €2,371 | -€6,884 | -74.4% |
| Financial debts | 170/4 | €9,255 | €2,371 | -€6,884 | -74.4% |
| Amounts payable within one year | 42/48 | €30,784 | €32,263 | +€1,479 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €6,555 | €6,884 | +€329 | +5.0% |
| Trade debts | 44 | €7,613 | €3,660 | -€3,953 | -51.9% |
| Suppliers | 440/4 | €7,613 | €3,660 | -€3,953 | -51.9% |
| Taxes, remuneration and social security | 45 | €10,896 | €13,383 | +€2,487 | +22.8% |
| Taxes | 450/3 | €1,768 | €4,678 | +€2,910 | +164.6% |
| Remuneration and social security | 454/9 | €9,128 | €8,705 | -€422 | -4.6% |
| Other amounts payable | 47/48 | €5,720 | €8,336 | +€2,616 | +45.7% |
| Remuneration, social security and pensions | 62 | €77,559 | €84,398 | +€6,839 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,554 | €9,187 | +€1,633 | +21.6% |
| Other operating charges | 640/8 | €1,893 | €2,579 | +€686 | +36.2% |
| Gross operating margin | 9900 | €99,215 | €106,909 | +€7,694 | +7.8% |
| Operating profit (loss) | 9901 | €12,208 | €10,744 | -€1,464 | -12.0% |
| Financial income | 75/76B | €225 | €49 | -€176 | -78.2% |
| Recurring financial income | 75 | €225 | €49 | -€176 | -78.2% |
| Financial charges | 65/66B | €1,842 | €1,995 | +€154 | +8.3% |
| Recurring financial charges | 65 | €1,842 | €1,995 | +€154 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €10,591 | €8,798 | -€1,793 | -16.9% |
| Income taxes | 67/77 | €909 | €2,802 | +€1,892 | +208.1% |
| Profit (loss) for the period | 9904 | €9,682 | €5,996 | -€3,685 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,682 | €5,996 | -€3,685 | -38.1% |
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 7 October 2026 via checked.be.