KALIMMO: 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.
KALIMMO
Largest movements
- Cash -€5,008
down €5,008 (-6.1%), from €81,621 to €76,614
mainly Net result for the year (-€8,838) and Other debts (-€355)
- Tangible fixed assets -€4,140
down €4,140 (-24.1%), from €17,152 to €13,011
of which Furniture and vehicles: -€2,765
- Profit (loss) carried forward -€8,838
down €8,838 (-30.9%), from €28,644 to €19,806
- Gross operating margin -€17,651
down €17,651, from €15,707 to -€1,944
- Depreciation -€3,332
down €3,332 (-44.6%), from €7,472 to €4,140
- Taxes -€1,584
down €1,584, from €1,580 to -€4
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 | €98,773 | €89,625 | -€9,148 | -9.3% |
| Fixed assets | 21/28 | €17,152 | €13,011 | -€4,140 | -24.1% |
| Tangible fixed assets | 22/27 | €17,152 | €13,011 | -€4,140 | -24.1% |
| Land and buildings | 22 | €11,732 | €10,610 | -€1,123 | -9.6% |
| Plant, machinery and equipment | 23 | €1,643 | €1,390 | -€253 | -15.4% |
| Furniture and vehicles | 24 | €3,776 | €1,011 | -€2,765 | -73.2% |
| Current assets | 29/58 | €81,621 | €76,614 | -€5,008 | -6.1% |
| Cash at bank and in hand | 54/58 | €81,621 | €76,614 | -€5,008 | -6.1% |
| Total equity and liabilities | 10/49 | €98,773 | €89,625 | -€9,148 | -9.3% |
| Equity | 10/15 | €92,844 | €84,006 | -€8,838 | -9.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,200 | €2,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,200 | €2,200 | = | 0.0% |
| Legal reserve | 130 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,644 | €19,806 | -€8,838 | -30.9% |
| Amounts payable | 17/49 | €5,929 | €5,618 | -€310 | -5.2% |
| Amounts payable within one year | 42/48 | €5,929 | €5,618 | -€310 | -5.2% |
| Trade debts | 44 | €1,150 | €1,198 | +€48 | +4.2% |
| Suppliers | 440/4 | €1,150 | €1,198 | +€48 | +4.2% |
| Taxes, remuneration and social security | 45 | €1,575 | €1,571 | -€4 | -0.2% |
| Taxes | 450/3 | €1,575 | €1,571 | -€4 | -0.2% |
| Other amounts payable | 47/48 | €3,204 | €2,849 | -€355 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,472 | €4,140 | -€3,332 | -44.6% |
| Other operating charges | 640/8 | €2,617 | €2,603 | -€14 | -0.5% |
| Gross operating margin | 9900 | €15,707 | -€1,944 | -€17,651 | |
| Operating profit (loss) | 9901 | €5,617 | -€8,688 | -€14,305 | |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €5,464 | -€8,841 | -€14,305 | |
| Income taxes | 67/77 | €1,580 | -€4 | -€1,584 | |
| Profit (loss) for the period | 9904 | €3,884 | -€8,838 | -€12,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,884 | -€8,838 | -€12,722 |
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 2 October 2026 via checked.be.