KALINOWSKA COMPTABILITE: 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.
KALINOWSKA COMPTABILITE
Largest movements
- Current investments +€127,340
up €127,340 (+21.1%), from €603,501 to €730,841
- Cash +€82,296
up €82,296 (+10.9%), from €751,921 to €834,218
mainly Net result for the year (+€211,146) and Other debts (+€56,052)
- Tangible fixed assets -€43,110
down €43,110 (-21.5%), from €200,930 to €157,820
of which Furniture and vehicles: -€27,979
- Receivables within one year -€26,173
down €26,173 (-29.0%), from €90,242 to €64,068
of which Trade receivables: -€25,804
- Other debts +€56,052
up €56,052 (+48.1%), from €116,519 to €172,570
- Reserves +€55,000
up €55,000 (+4.2%), from €1.3m to €1.3m
of which Distributable reserves: +€55,000
- Tax, wage and social debts +€33,324
up €33,324 (+47.6%), from €70,024 to €103,348
of which Taxes: +€32,447
- Staff costs +€24,064
up €24,064 (+14.6%), from €164,398 to €188,461
- Gross operating margin +€15,721
up €15,721 (+3.0%), from €531,803 to €547,524
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 | €1,650,827 | €1,787,558 | +€136,731 | +8.3% |
| Fixed assets | 21/28 | €200,930 | €157,820 | -€43,110 | -21.5% |
| Tangible fixed assets | 22/27 | €200,930 | €157,820 | -€43,110 | -21.5% |
| Land and buildings | 22 | €111,580 | €97,691 | -€13,889 | -12.4% |
| Plant, machinery and equipment | 23 | €3,257 | €2,967 | -€290 | -8.9% |
| Furniture and vehicles | 24 | €82,191 | €54,211 | -€27,979 | -34.0% |
| Other tangible fixed assets | 26 | €3,902 | €2,950 | -€952 | -24.4% |
| Current assets | 29/58 | €1,449,897 | €1,629,738 | +€179,841 | +12.4% |
| Amounts receivable within one year | 40/41 | €90,242 | €64,068 | -€26,173 | -29.0% |
| Trade receivables | 40 | €89,872 | €64,068 | -€25,804 | -28.7% |
| Other amounts receivable | 41 | €369 | - | -€369 | |
| Current investments | 50/53 | €603,501 | €730,841 | +€127,340 | +21.1% |
| Cash at bank and in hand | 54/58 | €751,921 | €834,218 | +€82,296 | +10.9% |
| Deferred charges and accrued income | 490/1 | €4,233 | €611 | -€3,622 | -85.6% |
| Total equity and liabilities | 10/49 | €1,650,827 | €1,787,558 | +€136,731 | +8.3% |
| Equity | 10/15 | €1,378,552 | €1,433,657 | +€55,105 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,294,860 | €1,349,860 | +€55,000 | +4.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,293,000 | €1,348,000 | +€55,000 | +4.3% |
| Profit (loss) carried forward | 14 | €65,092 | €65,197 | +€105 | +0.2% |
| Amounts payable | 17/49 | €272,275 | €353,902 | +€81,627 | +30.0% |
| Amounts payable after more than one year | 17 | €63,316 | €48,921 | -€14,395 | -22.7% |
| Financial debts | 170/4 | €63,316 | €48,921 | -€14,395 | -22.7% |
| Amounts payable within one year | 42/48 | €208,959 | €304,981 | +€96,022 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €17,120 | €14,395 | -€2,725 | -15.9% |
| Trade debts | 44 | €5,296 | €14,667 | +€9,371 | +176.9% |
| Suppliers | 440/4 | €5,296 | €14,667 | +€9,371 | +176.9% |
| Taxes, remuneration and social security | 45 | €70,024 | €103,348 | +€33,324 | +47.6% |
| Taxes | 450/3 | €37,171 | €69,618 | +€32,447 | +87.3% |
| Remuneration and social security | 454/9 | €32,853 | €33,730 | +€877 | +2.7% |
| Other amounts payable | 47/48 | €116,519 | €172,570 | +€56,052 | +48.1% |
| Remuneration, social security and pensions | 62 | €164,398 | €188,461 | +€24,064 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,701 | €46,672 | +€971 | +2.1% |
| Other operating charges | 640/8 | €5,945 | €5,239 | -€705 | -11.9% |
| Gross operating margin | 9900 | €531,803 | €547,524 | +€15,721 | +3.0% |
| Operating profit (loss) | 9901 | €315,759 | €307,151 | -€8,608 | -2.7% |
| Financial income | 75/76B | €2,741 | €4,757 | +€2,016 | +73.5% |
| Recurring financial income | 75 | €2,741 | €4,757 | +€2,016 | +73.5% |
| Financial charges | 65/66B | €3,966 | €3,448 | -€518 | -13.1% |
| Recurring financial charges | 65 | €3,966 | €3,448 | -€518 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €314,535 | €308,461 | -€6,074 | -1.9% |
| Income taxes | 67/77 | €97,087 | €97,315 | +€229 | +0.2% |
| Profit (loss) for the period | 9904 | €217,448 | €211,146 | -€6,303 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €217,448 | €211,146 | -€6,303 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.