KALISANA: 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.
KALISANA
Largest movements
- Receivables within one year -€2,816
down €2,816 (-88.5%), from €3,183 to €367
of which Trade receivables: -€2,264
- Cash -€2,499
down €2,499 (-81.0%), from €3,087 to €588
- Deferred charges and accrued income -€182
no longer reported in 2025 (was €182)
- Trade debts -€2,732
no longer reported in 2025 (was €2,732)
- Profit (loss) carried forward -€2,049
down €2,049 (-5.1%), from -€40,126 to -€42,175
- Other debts -€716
down €716 (-25.2%), from €2,846 to €2,130
- Gross operating margin +€12,792
up €12,792 (+82.0%), from -€15,598 to -€2,805
- Other operating charges +€854
new in 2025: €854
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,452 | €955 | -€5,497 | -85.2% |
| Current assets | 29/58 | €6,452 | €955 | -€5,497 | -85.2% |
| Amounts receivable within one year | 40/41 | €3,183 | €367 | -€2,816 | -88.5% |
| Trade receivables | 40 | €2,264 | - | -€2,264 | |
| Other amounts receivable | 41 | €919 | €367 | -€552 | -60.1% |
| Cash at bank and in hand | 54/58 | €3,087 | €588 | -€2,499 | -81.0% |
| Deferred charges and accrued income | 490/1 | €182 | - | -€182 | |
| Total equity and liabilities | 10/49 | €6,452 | €955 | -€5,497 | -85.2% |
| Equity | 10/15 | €874 | -€1,175 | -€2,049 | |
| Contributions | 10/11 | €41,000 | €41,000 | = | 0.0% |
| Capital | 10 | €41,000 | €41,000 | = | 0.0% |
| Issued capital | 100 | €41,000 | €41,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,126 | -€42,175 | -€2,049 | -5.1% |
| Amounts payable | 17/49 | €5,578 | €2,130 | -€3,448 | -61.8% |
| Amounts payable within one year | 42/48 | €5,578 | €2,130 | -€3,448 | -61.8% |
| Trade debts | 44 | €2,732 | - | -€2,732 | |
| Suppliers | 440/4 | €2,732 | - | -€2,732 | |
| Other amounts payable | 47/48 | €2,846 | €2,130 | -€716 | -25.2% |
| Other operating charges | 640/8 | - | €854 | +€854 | |
| Gross operating margin | 9900 | -€15,598 | -€2,805 | +€12,792 | +82.0% |
| Operating profit (loss) | 9901 | -€15,598 | -€3,660 | +€11,938 | +76.5% |
| Financial income | 75/76B | €29 | €11 | -€19 | -63.6% |
| Recurring financial income | 75 | €29 | €11 | -€19 | -63.6% |
| Financial charges | 65/66B | €160 | €110 | -€50 | -31.4% |
| Recurring financial charges | 65 | €160 | €110 | -€50 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,729 | -€3,759 | +€11,970 | +76.1% |
| Profit (loss) for the period | 9904 | -€15,729 | -€3,759 | +€11,970 | +76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,729 | -€3,759 | +€11,970 | +76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.