Kalima: 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.
Kalima
Largest movements
- Tangible fixed assets -€10,314
down €10,314 (-42.3%), from €24,362 to €14,048
of which Furniture and vehicles: -€7,934
- Stocks and contracts -€7,290
down €7,290 (-44.1%), from €16,523 to €9,233
- Receivables within one year +€5,228
up €5,228 (+196.7%), from €2,658 to €7,886
of which Trade receivables: +€4,647
- Cash +€551
up €551 (+7.3%), from €7,500 to €8,051
mainly Net result for the year (+€15,100) and Depreciation (+€10,314)
- Profit (loss) carried forward +€15,100
up €15,100 (+83.7%), from -€18,035 to -€2,935
- Reserves -€12,508
no longer reported in 2024 (was €12,508)
- Other debts -€7,331
down €7,331 (-40.8%), from €17,988 to €10,657
- Debts after one year -€5,037
down €5,037 (-74.9%), from €6,729 to €1,692
- Tax, wage and social debts -€3,176
down €3,176 (-92.3%), from €3,441 to €265
of which Remuneration and social security: -€2,252
- Gross operating margin +€19,834
up €19,834, from -€5,422 to €14,412
- Depreciation -€398
down €398 (-3.7%), from €10,713 to €10,314
- Financial charges -€334
down €334 (-23.5%), from €1,423 to €1,089
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 | €51,507 | €39,654 | -€11,853 | -23.0% |
| Fixed assets | 21/28 | €24,362 | €14,048 | -€10,314 | -42.3% |
| Tangible fixed assets | 22/27 | €24,362 | €14,048 | -€10,314 | -42.3% |
| Plant, machinery and equipment | 23 | €3,603 | €1,223 | -€2,380 | -66.1% |
| Furniture and vehicles | 24 | €20,759 | €12,825 | -€7,934 | -38.2% |
| Current assets | 29/58 | €27,145 | €25,606 | -€1,539 | -5.7% |
| Stocks and contracts in progress | 3 | €16,523 | €9,233 | -€7,290 | -44.1% |
| Stocks | 30/36 | €16,523 | €9,233 | -€7,290 | -44.1% |
| Amounts receivable within one year | 40/41 | €2,658 | €7,886 | +€5,228 | +196.7% |
| Trade receivables | 40 | €594 | €5,241 | +€4,647 | +783.0% |
| Other amounts receivable | 41 | €2,064 | €2,645 | +€580 | +28.1% |
| Cash at bank and in hand | 54/58 | €7,500 | €8,051 | +€551 | +7.3% |
| Deferred charges and accrued income | 490/1 | €464 | €436 | -€28 | -6.0% |
| Total equity and liabilities | 10/49 | €51,507 | €39,654 | -€11,853 | -23.0% |
| Equity | 10/15 | €4,473 | €7,065 | +€2,592 | +57.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,508 | - | -€12,508 | |
| Distributable reserves | 133 | €12,508 | - | -€12,508 | |
| Profit (loss) carried forward | 14 | -€18,035 | -€2,935 | +€15,100 | +83.7% |
| Amounts payable | 17/49 | €47,034 | €32,589 | -€14,445 | -30.7% |
| Amounts payable after more than one year | 17 | €6,729 | €1,692 | -€5,037 | -74.9% |
| Financial debts | 170/4 | €6,729 | €1,692 | -€5,037 | -74.9% |
| Amounts payable within one year | 42/48 | €40,305 | €30,897 | -€9,408 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €4,979 | €5,037 | +€58 | +1.2% |
| Trade debts | 44 | €13,898 | €14,938 | +€1,041 | +7.5% |
| Suppliers | 440/4 | €13,898 | €14,938 | +€1,041 | +7.5% |
| Taxes, remuneration and social security | 45 | €3,441 | €265 | -€3,176 | -92.3% |
| Taxes | 450/3 | €1,189 | €265 | -€924 | -77.8% |
| Remuneration and social security | 454/9 | €2,252 | - | -€2,252 | |
| Other amounts payable | 47/48 | €17,988 | €10,657 | -€7,331 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,713 | €10,314 | -€398 | -3.7% |
| Other operating charges | 640/8 | €494 | €426 | -€68 | -13.8% |
| Gross operating margin | 9900 | -€5,422 | €14,412 | +€19,834 | |
| Operating profit (loss) | 9901 | -€16,628 | €3,672 | +€20,301 | |
| Financial income | 75/76B | €17 | €9 | -€8 | -46.1% |
| Recurring financial income | 75 | €17 | €9 | -€8 | -46.1% |
| Financial charges | 65/66B | €1,423 | €1,089 | -€334 | -23.5% |
| Recurring financial charges | 65 | €1,423 | €1,089 | -€334 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,035 | €2,592 | +€20,627 | |
| Transfer from deferred taxes | 780 | - | €12,508 | +€12,508 | |
| Profit (loss) for the period | 9904 | -€18,035 | €15,100 | +€33,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,035 | €15,100 | +€33,135 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.