KALIMERA BEACH: 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.
KALIMERA BEACH
Largest movements
- Tangible fixed assets -€43,427
no longer reported in 2025 (was €43,427)
- Financial fixed assets +€29,912
new in 2025: €29,912
- Receivables within one year +€4,653
new in 2025: €4,653
of which Trade receivables: +€4,236
- Cash -€2,065
down €2,065 (-96.0%), from €2,152 to €87
mainly Other debts (-€27,411) and Receivables within one year (-€4,653)
- Other debts -€27,411
no longer reported in 2025 (was €27,411)
- Reserves +€13,860
new in 2025: €13,860
- Trade debts +€6,610
up €6,610 (+90.2%), from €7,332 to €13,942
- Profit (loss) carried forward -€2,624
no longer reported in 2025 (was €2,624)
- Tax, wage and social debts -€1,847
down €1,847 (-29.7%), from €6,215 to €4,369
of which Remuneration and social security: -€1,648
- Gross operating margin -€13,611
down €13,611 (-42.3%), from €32,168 to €18,557
- Staff costs -€12,646
no longer reported in 2025 (was €12,646)
- Depreciation -€8,809
down €8,809 (-97.8%), from €9,010 to €201
- Other operating charges -€3,535
down €3,535 (-51.7%), from €6,837 to €3,303
- Taxes +€3,122
up €3,122 (+501%), from €623 to €3,745
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 | €45,998 | €34,820 | -€11,178 | -24.3% |
| Formation expenses | 20 | €201 | - | -€201 | |
| Fixed assets | 21/28 | €43,427 | €29,912 | -€13,516 | -31.1% |
| Tangible fixed assets | 22/27 | €43,427 | - | -€43,427 | |
| Plant, machinery and equipment | 23 | €43,427 | - | -€43,427 | |
| Financial fixed assets | 28 | - | €29,912 | +€29,912 | |
| Current assets | 29/58 | €2,370 | €4,909 | +€2,538 | +107% |
| Amounts receivable within one year | 40/41 | - | €4,653 | +€4,653 | |
| Trade receivables | 40 | - | €4,236 | +€4,236 | |
| Other amounts receivable | 41 | - | €416 | +€416 | |
| Cash at bank and in hand | 54/58 | €2,152 | €87 | -€2,065 | -96.0% |
| Deferred charges and accrued income | 490/1 | €219 | €170 | -€49 | -22.4% |
| Total equity and liabilities | 10/49 | €45,998 | €34,820 | -€11,178 | -24.3% |
| Equity | 10/15 | €4,624 | €15,860 | +€11,235 | +243% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €13,860 | +€13,860 | |
| Distributable reserves | 133 | - | €13,860 | +€13,860 | |
| Profit (loss) carried forward | 14 | €2,624 | - | -€2,624 | |
| Amounts payable | 17/49 | €41,374 | €18,961 | -€22,413 | -54.2% |
| Amounts payable within one year | 42/48 | €40,959 | €18,311 | -€22,648 | -55.3% |
| Trade debts | 44 | €7,332 | €13,942 | +€6,610 | +90.2% |
| Suppliers | 440/4 | €7,332 | €13,942 | +€6,610 | +90.2% |
| Taxes, remuneration and social security | 45 | €6,215 | €4,369 | -€1,847 | -29.7% |
| Taxes | 450/3 | €4,567 | €4,369 | -€198 | -4.3% |
| Remuneration and social security | 454/9 | €1,648 | - | -€1,648 | |
| Other amounts payable | 47/48 | €27,411 | - | -€27,411 | |
| Accrued charges and deferred income | 492/3 | €416 | €650 | +€234 | +56.4% |
| Non-recurring operating income | 76A | - | €31,107 | +€31,107 | |
| Remuneration, social security and pensions | 62 | €12,646 | - | -€12,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,010 | €201 | -€8,809 | -97.8% |
| Other operating charges | 640/8 | €6,837 | €3,303 | -€3,535 | -51.7% |
| Gross operating margin | 9900 | €32,168 | €18,557 | -€13,611 | -42.3% |
| Operating profit (loss) | 9901 | €3,675 | €15,054 | +€11,378 | +310% |
| Financial income | 75/76B | €80 | - | -€80 | |
| Recurring financial income | 75 | €80 | - | -€80 | |
| Financial charges | 65/66B | €508 | €74 | -€434 | -85.5% |
| Recurring financial charges | 65 | €508 | €74 | -€434 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | €3,248 | €14,980 | +€11,733 | +361% |
| Income taxes | 67/77 | €623 | €3,745 | +€3,122 | +501% |
| Profit (loss) for the period | 9904 | €2,624 | €11,235 | +€8,611 | +328% |
| Profit (loss) for the period to be appropriated | 9905 | €2,624 | €11,235 | +€8,611 | +328% |
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 14 October 2026 via checked.be.