KALISSE: 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.
KALISSE
Largest movements
- Cash +€824,180
up €824,180 (+1084.5%), from €75,996 to €900,176
mainly Current investments (+€650,000) and Receivables after one year (+€556,600)
- Current investments -€650,000
down €650,000 (-100.0%), from €650,000 to €0
- Receivables after one year -€556,600
down €556,600 (-100.0%), from €556,600 to €0
- Receivables within one year +€108,145
up €108,145 (+444.8%), from €24,312 to €132,457
of which Other amounts receivable: +€110,022
- Tangible fixed assets -€60,190
down €60,190 (-6.8%), from €881,267 to €821,076
of which Land and buildings: -€37,714
- Reserves -€347,853
down €347,853 (-42.2%), from €823,624 to €475,771
- Write-downs +€460,000
new in 2025: €460,000
- Gross operating margin +€43,126
up €43,126 (+25.2%), from €171,379 to €214,505
- Taxes -€12,976
down €12,976 (-93.5%), from €13,875 to €899
- Financial charges -€7,422
down €7,422 (-15.5%), from €47,918 to €40,496
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 | €2,199,410 | €1,857,949 | -€341,461 | -15.5% |
| Fixed assets | 21/28 | €881,267 | €821,076 | -€60,190 | -6.8% |
| Tangible fixed assets | 22/27 | €881,267 | €821,076 | -€60,190 | -6.8% |
| Land and buildings | 22 | €829,881 | €792,167 | -€37,714 | -4.5% |
| Plant, machinery and equipment | 23 | €3,491 | €2,248 | -€1,243 | -35.6% |
| Furniture and vehicles | 24 | €47,895 | €26,662 | -€21,233 | -44.3% |
| Current assets | 29/58 | €1,318,143 | €1,036,873 | -€281,270 | -21.3% |
| Amounts receivable after more than one year | 29 | €556,600 | €0 | -€556,600 | -100.0% |
| Other amounts receivable | 291 | €556,600 | €0 | -€556,600 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,312 | €132,457 | +€108,145 | +444.8% |
| Trade receivables | 40 | €24,263 | €22,385 | -€1,878 | -7.7% |
| Other amounts receivable | 41 | €50 | €110,072 | +€110,022 | +220264.4% |
| Current investments | 50/53 | €650,000 | €0 | -€650,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €75,996 | €900,176 | +€824,180 | +1084.5% |
| Deferred charges and accrued income | 490/1 | €11,235 | €4,240 | -€6,995 | -62.3% |
| Total equity and liabilities | 10/49 | €2,199,410 | €1,857,949 | -€341,461 | -15.5% |
| Equity | 10/15 | €1,585,774 | €1,237,921 | -€347,853 | -21.9% |
| Contributions | 10/11 | €762,150 | €762,150 | = | 0.0% |
| Reserves | 13 | €823,624 | €475,771 | -€347,853 | -42.2% |
| Distributable reserves | 133 | €823,624 | €475,771 | -€347,853 | -42.2% |
| Amounts payable | 17/49 | €613,635 | €620,028 | +€6,392 | +1.0% |
| Amounts payable within one year | 42/48 | €563,668 | €577,323 | +€13,655 | +2.4% |
| Trade debts | 44 | €2,760 | €3,124 | +€364 | +13.2% |
| Suppliers | 440/4 | €2,760 | €3,124 | +€364 | +13.2% |
| Taxes, remuneration and social security | 45 | €6,456 | €8,688 | +€2,232 | +34.6% |
| Taxes | 450/3 | €6,456 | €5,287 | -€1,170 | -18.1% |
| Remuneration and social security | 454/9 | - | €3,402 | +€3,402 | |
| Other amounts payable | 47/48 | €554,452 | €565,511 | +€11,059 | +2.0% |
| Accrued charges and deferred income | 492/3 | €49,967 | €42,704 | -€7,263 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,590 | €69,442 | +€852 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €460,000 | +€460,000 | |
| Other operating charges | 640/8 | €6,171 | €5,977 | -€195 | -3.2% |
| Gross operating margin | 9900 | €171,379 | €214,505 | +€43,126 | +25.2% |
| Operating profit (loss) | 9901 | €96,618 | -€320,914 | -€417,532 | |
| Financial income | 75/76B | €12,970 | €14,455 | +€1,486 | +11.5% |
| Recurring financial income | 75 | €12,970 | €14,455 | +€1,486 | +11.5% |
| Financial charges | 65/66B | €47,918 | €40,496 | -€7,422 | -15.5% |
| Recurring financial charges | 65 | €47,918 | €40,496 | -€7,422 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €61,670 | -€346,954 | -€408,624 | |
| Income taxes | 67/77 | €13,875 | €899 | -€12,976 | -93.5% |
| Profit (loss) for the period | 9904 | €47,795 | -€347,853 | -€395,648 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,795 | -€347,853 | -€395,648 |
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.