Kalisteniks: 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.
Kalisteniks
Largest movements
- Receivables within one year +€92,995
up €92,995 (+55.8%), from €166,681 to €259,676
of which Other amounts receivable: +€77,376
- Cash +€3,915
up €3,915 (+10.8%), from €36,237 to €40,152
mainly Net result for the year (+€58,816) and Other debts (+€39,392)
- Profit (loss) carried forward +€58,816
up €58,816 (+40.1%), from €146,502 to €205,318
- Other debts +€39,392
new in 2025: €39,392
- Tax, wage and social debts -€8,312
down €8,312 (-27.0%), from €30,761 to €22,449
- Debts after one year +€5,702
up €5,702 (+14.3%), from €40,000 to €45,702
- Gross operating margin +€26,186
up €26,186 (+51.7%), from €50,696 to €76,882
- Taxes +€3,197
up €3,197 (+27.8%), from €11,500 to €14,697
- Financial charges +€2,228
up €2,228 (+555.9%), from €401 to €2,629
- Other operating charges -€799
down €799 (-89.9%), from €889 to €90
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 | €221,787 | €318,697 | +€96,910 | +43.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,703 | €8,703 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,400 | €5,400 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €5,400 | €5,400 | = | 0.0% |
| Financial fixed assets | 28 | €3,303 | €3,303 | = | 0.0% |
| Current assets | 29/58 | €213,084 | €309,993 | +€96,910 | +45.5% |
| Amounts receivable within one year | 40/41 | €166,681 | €259,676 | +€92,995 | +55.8% |
| Trade receivables | 40 | €59 | €15,677 | +€15,619 | +26517.1% |
| Other amounts receivable | 41 | €166,622 | €243,998 | +€77,376 | +46.4% |
| Current investments | 50/53 | €10,166 | €10,166 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,237 | €40,152 | +€3,915 | +10.8% |
| Total equity and liabilities | 10/49 | €221,787 | €318,697 | +€96,910 | +43.7% |
| Equity | 10/15 | €149,002 | €207,818 | +€58,816 | +39.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,502 | €205,318 | +€58,816 | +40.1% |
| Amounts payable | 17/49 | €72,785 | €110,879 | +€38,094 | +52.3% |
| Amounts payable after more than one year | 17 | €40,000 | €45,702 | +€5,702 | +14.3% |
| Financial debts | 170/4 | €40,000 | €45,702 | +€5,702 | +14.3% |
| Amounts payable within one year | 42/48 | €32,785 | €65,177 | +€32,392 | +98.8% |
| Trade debts | 44 | €2,024 | €3,337 | +€1,312 | +64.8% |
| Suppliers | 440/4 | €2,024 | €3,337 | +€1,312 | +64.8% |
| Taxes, remuneration and social security | 45 | €30,761 | €22,449 | -€8,312 | -27.0% |
| Taxes | 450/3 | €30,761 | €22,449 | -€8,312 | -27.0% |
| Other amounts payable | 47/48 | - | €39,392 | +€39,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | - | -€297 | |
| Other operating charges | 640/8 | €889 | €90 | -€799 | -89.9% |
| Non-recurring operating charges | 66A | €500 | €650 | +€150 | +30.0% |
| Gross operating margin | 9900 | €50,696 | €76,882 | +€26,186 | +51.7% |
| Operating profit (loss) | 9901 | €49,009 | €76,142 | +€27,133 | +55.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €401 | €2,629 | +€2,228 | +555.9% |
| Recurring financial charges | 65 | €401 | €2,629 | +€2,228 | +555.9% |
| Profit (loss) for the period before taxes | 9903 | €48,608 | €73,513 | +€24,904 | +51.2% |
| Income taxes | 67/77 | €11,500 | €14,697 | +€3,197 | +27.8% |
| Profit (loss) for the period | 9904 | €37,108 | €58,816 | +€21,707 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,108 | €58,816 | +€21,707 | +58.5% |
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 8 October 2026 via checked.be.