KALISA TRADING: what changed
What changed
KALISA TRADING
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
filed annual accounts (NBB)
Net result for the year
€399
2024 · €58,245-€57,846
Equity
€138,826
2024 · €138,428+€399
Cash
€9,059
2024 · €270,907-€261,848
Balance sheet total
€1.1m
2024 · €1.7m-€633,275
Largest movements
Assets
- Receivables within one year -€374,562
down €374,562 (-27.1%), from €1.4m to €1.0m
of which Trade receivables: -€271,585
- Cash -€261,848
down €261,848 (-96.7%), from €270,907 to €9,059
mainly Trade debts (-€479,366) and Tax, wage and social debts (-€150,918)
Equity and liabilities
- Trade debts -€479,366
down €479,366 (-35.7%), from €1.3m to €862,466
- Tax, wage and social debts -€150,918
down €150,918 (-81.7%), from €184,671 to €33,753
of which Taxes: -€147,343
Income statement
- Gross operating margin -€108,750
down €108,750 (-57.6%), from €188,744 to €79,994
- Write-downs -€30,728
down €30,728 (-100%), from €30,728 to €0
- Taxes -€17,434
down €17,434 (-61.1%), from €28,550 to €11,116
- Depreciation -€3,304
down €3,304 (-17.0%), from €19,421 to €16,117
- Financial income -€2,024
down €2,024 (-89.7%), from €2,255 to €232
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,245
Gross operating margin
-€108,750
Staff costs
-€275
Depreciation
+€3,304
Write-downs
+€30,728
Other operating charges
+€672
Financial income
-€2,024
Financial charges
+€1,064
Taxes
+€17,434
Result 2025
€399
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€228,261
Investment
-€15,749
Financing
-€17,838
Cash 2024
€270,907
From operations (derived)
-€228,261
Net result for the year
+€399
Depreciation
+€16,117
Receivables within one year
+€374,562
Deferred charges and accrued income
-€3,503
Trade debts
-€479,366
Tax, wage and social debts
-€150,918
Other debts
+€14,448
Investment (derived)
-€15,749
Investment in fixed assets (net)
-€15,749
Financing
-€17,838
Debts after one year
-€3,199
Current portion of long-term debt
-€9,497
Short-term financial debts
-€5,142
Cash 2025
€9,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,698,011 | €1,064,736 | -€633,275 | -37.3% |
| Fixed assets | 21/28 | €22,426 | €22,058 | -€368 | -1.6% |
| Tangible fixed assets | 22/27 | €19,801 | €3,684 | -€16,117 | -81.4% |
| Furniture and vehicles | 24 | €19,801 | €3,684 | -€16,117 | -81.4% |
| Financial fixed assets | 28 | €2,625 | €18,374 | +€15,749 | +600% |
| Current assets | 29/58 | €1,675,585 | €1,042,678 | -€632,907 | -37.8% |
| Amounts receivable within one year | 40/41 | €1,383,801 | €1,009,238 | -€374,562 | -27.1% |
| Trade receivables | 40 | €1,231,060 | €959,475 | -€271,585 | -22.1% |
| Other amounts receivable | 41 | €152,741 | €49,763 | -€102,978 | -67.4% |
| Current investments | 50/53 | €20,100 | €20,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €270,907 | €9,059 | -€261,848 | -96.7% |
| Deferred charges and accrued income | 490/1 | €777 | €4,281 | +€3,503 | +451% |
| Total equity and liabilities | 10/49 | €1,698,011 | €1,064,736 | -€633,275 | -37.3% |
| Equity | 10/15 | €138,428 | €138,826 | +€399 | +0.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,928 | €96,326 | +€399 | +0.4% |
| Amounts payable | 17/49 | €1,559,584 | €925,910 | -€633,674 | -40.6% |
| Amounts payable after more than one year | 17 | €3,199 | €0 | -€3,199 | -100% |
| Financial debts | 170/4 | €3,199 | €0 | -€3,199 | -100% |
| Amounts payable within one year | 42/48 | €1,556,385 | €925,910 | -€630,475 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €12,695 | €3,199 | -€9,497 | -74.8% |
| Financial debts | 43 | €5,313 | €170 | -€5,142 | -96.8% |
| Credit institutions | 430/8 | €5,313 | €170 | -€5,142 | -96.8% |
| Trade debts | 44 | €1,341,832 | €862,466 | -€479,366 | -35.7% |
| Suppliers | 440/4 | €1,341,832 | €862,466 | -€479,366 | -35.7% |
| Taxes, remuneration and social security | 45 | €184,671 | €33,753 | -€150,918 | -81.7% |
| Taxes | 450/3 | €172,032 | €24,689 | -€147,343 | -85.6% |
| Remuneration and social security | 454/9 | €12,639 | €9,065 | -€3,575 | -28.3% |
| Other amounts payable | 47/48 | €11,874 | €26,322 | +€14,448 | +122% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,768 | €48,042 | +€275 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,421 | €16,117 | -€3,304 | -17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,728 | €0 | -€30,728 | -100% |
| Other operating charges | 640/8 | €3,529 | €2,858 | -€672 | -19.0% |
| Gross operating margin | 9900 | €188,744 | €79,994 | -€108,750 | -57.6% |
| Operating profit (loss) | 9901 | €87,298 | €12,977 | -€74,321 | -85.1% |
| Financial income | 75/76B | €2,255 | €232 | -€2,024 | -89.7% |
| Recurring financial income | 75 | €2,255 | €232 | -€2,024 | -89.7% |
| Financial charges | 65/66B | €2,758 | €1,693 | -€1,064 | -38.6% |
| Recurring financial charges | 65 | €2,758 | €1,693 | -€1,064 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €86,796 | €11,515 | -€75,281 | -86.7% |
| Income taxes | 67/77 | €28,550 | €11,116 | -€17,434 | -61.1% |
| Profit (loss) for the period | 9904 | €58,245 | €399 | -€57,846 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,245 | €399 | -€57,846 | -99.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.