KALISTO: 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.
KALISTO
Largest movements
- Tangible fixed assets -€9,738
down €9,738 (-14.8%), from €65,980 to €56,243
- Cash -€3,235
down €3,235 (-4.3%), from €75,319 to €72,083
mainly Other debts (-€14,233) and Tax, wage and social debts (-€2,137)
- Other debts -€14,233
down €14,233 (-49.5%), from €28,760 to €14,527
- Gross operating margin -€19,170
down €19,170 (-65.7%), from €29,200 to €10,030
- Taxes -€3,784
down €3,784 (-74.0%), from €5,115 to €1,330
- Financial charges -€3,623
down €3,623 (-46.8%), from €7,740 to €4,118
- Depreciation -€375
down €375 (-3.7%), from €10,113 to €9,738
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 | €264,848 | €247,800 | -€17,048 | -6.4% |
| Fixed assets | 21/28 | €65,980 | €56,243 | -€9,738 | -14.8% |
| Tangible fixed assets | 22/27 | €65,980 | €56,243 | -€9,738 | -14.8% |
| Plant, machinery and equipment | 23 | €65,980 | €56,243 | -€9,738 | -14.8% |
| Current assets | 29/58 | €198,867 | €191,557 | -€7,311 | -3.7% |
| Stocks and contracts in progress | 3 | €112,007 | €109,774 | -€2,233 | -2.0% |
| Stocks | 30/36 | €112,007 | €109,774 | -€2,233 | -2.0% |
| Amounts receivable within one year | 40/41 | €10,230 | €9,514 | -€716 | -7.0% |
| Trade receivables | 40 | €212 | €154 | -€58 | -27.5% |
| Other amounts receivable | 41 | €10,018 | €9,361 | -€657 | -6.6% |
| Cash at bank and in hand | 54/58 | €75,319 | €72,083 | -€3,235 | -4.3% |
| Deferred charges and accrued income | 490/1 | €1,312 | €185 | -€1,127 | -85.9% |
| Total equity and liabilities | 10/49 | €264,848 | €247,800 | -€17,048 | -6.4% |
| Equity | 10/15 | €67,607 | €69,684 | +€2,078 | +3.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,607 | €68,684 | +€2,078 | +3.1% |
| Distributable reserves | 133 | €66,607 | €68,684 | +€2,078 | +3.1% |
| Amounts payable | 17/49 | €197,241 | €178,115 | -€19,126 | -9.7% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,701 | €28,115 | -€17,585 | -38.5% |
| Trade debts | 44 | €3,630 | €2,553 | -€1,076 | -29.7% |
| Suppliers | 440/4 | €3,630 | €2,553 | -€1,076 | -29.7% |
| Advances received on contracts in progress | 46 | €140 | - | -€140 | |
| Taxes, remuneration and social security | 45 | €13,172 | €11,035 | -€2,137 | -16.2% |
| Taxes | 450/3 | €13,172 | €11,035 | -€2,137 | -16.2% |
| Other amounts payable | 47/48 | €28,760 | €14,527 | -€14,233 | -49.5% |
| Accrued charges and deferred income | 492/3 | €1,540 | - | -€1,540 | |
| Remuneration, social security and pensions | 62 | €80 | €189 | +€109 | +135.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,113 | €9,738 | -€375 | -3.7% |
| Other operating charges | 640/8 | €315 | €36 | -€279 | -88.5% |
| Gross operating margin | 9900 | €29,200 | €10,030 | -€19,170 | -65.7% |
| Operating profit (loss) | 9901 | €18,692 | €67 | -€18,626 | -99.6% |
| Financial income | 75/76B | €7,665 | €7,459 | -€207 | -2.7% |
| Recurring financial income | 75 | €7,665 | €7,459 | -€207 | -2.7% |
| Financial charges | 65/66B | €7,740 | €4,118 | -€3,623 | -46.8% |
| Recurring financial charges | 65 | €7,740 | €4,118 | -€3,623 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €18,617 | €3,408 | -€15,210 | -81.7% |
| Income taxes | 67/77 | €5,115 | €1,330 | -€3,784 | -74.0% |
| Profit (loss) for the period | 9904 | €13,503 | €2,078 | -€11,425 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,503 | €2,078 | -€11,425 | -84.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.