KALINKA: 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.
KALINKA
Largest movements
- Tangible fixed assets -€16,318
down €16,318 (-19.1%), from €85,649 to €69,331
of which Furniture and vehicles: -€15,259
- Receivables within one year +€10,025
up €10,025 (+22.8%), from €44,043 to €54,067
of which Trade receivables: +€7,015
- Cash +€8,792
up €8,792 (+102.5%), from €8,573 to €17,365
mainly Tax, wage and social debts (+€19,767) and Depreciation (+€16,318)
- Tax, wage and social debts +€19,767
up €19,767 (+94.6%), from €20,900 to €40,668
of which Taxes: +€10,697
- Debts after one year -€17,307
down €17,307 (-37.6%), from €46,042 to €28,734
- Trade debts +€11,504
up €11,504 (+789.9%), from €1,456 to €12,961
- Profit (loss) carried forward -€10,094
down €10,094 (-14.3%), from €70,626 to €60,532
- Gross operating margin -€73,410
down €73,410 (-80.3%), from €91,417 to €18,008
- Taxes -€11,435
down €11,435 (-74.7%), from €15,300 to €3,865
- Other operating charges +€5,064
up €5,064 (+325.1%), from €1,558 to €6,621
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 | €165,709 | €170,202 | +€4,493 | +2.7% |
| Fixed assets | 21/28 | €85,724 | €69,331 | -€16,392 | -19.1% |
| Tangible fixed assets | 22/27 | €85,649 | €69,331 | -€16,318 | -19.1% |
| Plant, machinery and equipment | 23 | €5,848 | €4,789 | -€1,059 | -18.1% |
| Furniture and vehicles | 24 | €79,801 | €64,542 | -€15,259 | -19.1% |
| Financial fixed assets | 28 | €74 | - | -€74 | |
| Current assets | 29/58 | €79,986 | €100,871 | +€20,885 | +26.1% |
| Amounts receivable after more than one year | 29 | €27,370 | €28,081 | +€712 | +2.6% |
| Other amounts receivable | 291 | €27,370 | €28,081 | +€712 | +2.6% |
| Amounts receivable within one year | 40/41 | €44,043 | €54,067 | +€10,025 | +22.8% |
| Trade receivables | 40 | €4,965 | €11,979 | +€7,015 | +141.3% |
| Other amounts receivable | 41 | €39,078 | €42,088 | +€3,010 | +7.7% |
| Cash at bank and in hand | 54/58 | €8,573 | €17,365 | +€8,792 | +102.5% |
| Deferred charges and accrued income | 490/1 | - | €1,357 | +€1,357 | |
| Total equity and liabilities | 10/49 | €165,709 | €170,202 | +€4,493 | +2.7% |
| Equity | 10/15 | €80,626 | €70,532 | -€10,094 | -12.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,626 | €60,532 | -€10,094 | -14.3% |
| Amounts payable | 17/49 | €85,083 | €99,670 | +€14,587 | +17.1% |
| Amounts payable after more than one year | 17 | €46,042 | €28,734 | -€17,307 | -37.6% |
| Financial debts | 170/4 | €46,042 | €28,734 | -€17,307 | -37.6% |
| Amounts payable within one year | 42/48 | €39,041 | €70,936 | +€31,894 | +81.7% |
| Current portion of amounts payable after more than one year | 42 | €16,685 | €17,307 | +€623 | +3.7% |
| Trade debts | 44 | €1,456 | €12,961 | +€11,504 | +789.9% |
| Suppliers | 440/4 | €1,456 | €12,961 | +€11,504 | +789.9% |
| Taxes, remuneration and social security | 45 | €20,900 | €40,668 | +€19,767 | +94.6% |
| Taxes | 450/3 | €20,900 | €31,597 | +€10,697 | +51.2% |
| Remuneration and social security | 454/9 | - | €9,070 | +€9,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,228 | €16,318 | +€90 | +0.6% |
| Other operating charges | 640/8 | €1,558 | €6,621 | +€5,064 | +325.1% |
| Gross operating margin | 9900 | €91,417 | €18,008 | -€73,410 | -80.3% |
| Operating profit (loss) | 9901 | €73,632 | -€4,931 | -€78,563 | |
| Financial income | 75/76B | €694 | €1,423 | +€729 | +105.1% |
| Recurring financial income | 75 | €694 | €1,423 | +€729 | +105.1% |
| Financial charges | 65/66B | €1,986 | €2,721 | +€736 | +37.0% |
| Recurring financial charges | 65 | €1,986 | €2,721 | +€736 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €72,340 | -€6,230 | -€78,570 | |
| Income taxes | 67/77 | €15,300 | €3,865 | -€11,435 | -74.7% |
| Profit (loss) for the period | 9904 | €57,040 | -€10,094 | -€67,134 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,040 | -€10,094 | -€67,134 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.