KALIKA CONSULT: 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.
KALIKA CONSULT
Largest movements
- Cash +€40,065
up €40,065 (+153%), from €26,172 to €66,236
mainly Net result for the year (+€38,268) and Depreciation (+€11,883)
- Tangible fixed assets -€10,690
down €10,690 (-37.1%), from €28,793 to €18,103
- Receivables within one year +€4,846
up €4,846 (+39.1%), from €12,396 to €17,241
of which Trade receivables: +€3,600
- Reserves +€37,435
up €37,435 (+344%), from €10,889 to €48,324
- Other debts -€4,415
down €4,415 (-14.4%), from €30,650 to €26,235
- Gross operating margin +€41,215
up €41,215 (+83.9%), from €49,101 to €90,316
- Financial charges +€23,345
up €23,345 (+796,742%), from €3 to €23,347
- Provisions -€20,216
down €20,216 (-96.8%), from €20,879 to €664
- Taxes +€6,179
up €6,179 (+61.9%), from €9,975 to €16,154
- Depreciation +€5,550
up €5,550 (+87.6%), from €6,333 to €11,883
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.
Derived cash bridge
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 | €67,795 | €101,834 | +€34,039 | +50.2% |
| Fixed assets | 21/28 | €28,793 | €18,103 | -€10,690 | -37.1% |
| Tangible fixed assets | 22/27 | €28,793 | €18,103 | -€10,690 | -37.1% |
| Furniture and vehicles | 24 | €28,793 | €18,103 | -€10,690 | -37.1% |
| Current assets | 29/58 | €39,002 | €83,731 | +€44,729 | +115% |
| Stocks and contracts in progress | 3 | - | €254 | +€254 | |
| Stocks | 30/36 | - | €254 | +€254 | |
| Amounts receivable within one year | 40/41 | €12,396 | €17,241 | +€4,846 | +39.1% |
| Trade receivables | 40 | €9,771 | €13,371 | +€3,600 | +36.8% |
| Other amounts receivable | 41 | €2,625 | €3,871 | +€1,246 | +47.5% |
| Cash at bank and in hand | 54/58 | €26,172 | €66,236 | +€40,065 | +153% |
| Deferred charges and accrued income | 490/1 | €435 | - | -€435 | |
| Total equity and liabilities | 10/49 | €67,795 | €101,834 | +€34,039 | +50.2% |
| Equity | 10/15 | €13,889 | €51,324 | +€37,435 | +270% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,889 | €48,324 | +€37,435 | +344% |
| Distributable reserves | 133 | €10,889 | €48,324 | +€37,435 | +344% |
| Provisions and deferred taxes | 16 | €20,879 | €21,543 | +€664 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €20,879 | €21,543 | +€664 | +3.2% |
| Other liabilities and charges | 164/5 | €20,879 | €21,543 | +€664 | +3.2% |
| Amounts payable | 17/49 | €33,026 | €28,967 | -€4,059 | -12.3% |
| Amounts payable within one year | 42/48 | €33,026 | €28,967 | -€4,059 | -12.3% |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Taxes, remuneration and social security | 45 | €2,364 | €2,732 | +€369 | +15.6% |
| Taxes | 450/3 | €2,364 | €2,732 | +€369 | +15.6% |
| Other amounts payable | 47/48 | €30,650 | €26,235 | -€4,415 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €11,883 | +€5,550 | +87.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €20,879 | €664 | -€20,216 | -96.8% |
| Other operating charges | 640/8 | €162 | - | -€162 | |
| Gross operating margin | 9900 | €49,101 | €90,316 | +€41,215 | +83.9% |
| Operating profit (loss) | 9901 | €21,726 | €77,769 | +€56,043 | +258% |
| Financial charges | 65/66B | €3 | €23,347 | +€23,345 | +796,742% |
| Recurring financial charges | 65 | €3 | €23,347 | +€23,345 | +796,742% |
| Profit (loss) for the period before taxes | 9903 | €21,723 | €54,422 | +€32,698 | +151% |
| Income taxes | 67/77 | €9,975 | €16,154 | +€6,179 | +61.9% |
| Profit (loss) for the period | 9904 | €11,748 | €38,268 | +€26,519 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €11,748 | €38,268 | +€26,519 | +226% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.