Kalisto Consult: 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 Consult
Largest movements
- Receivables within one year -€25,569
down €25,569 (-49.5%), from €51,678 to €26,109
of which Trade receivables: -€27,223
- Cash +€13,912
up €13,912 (+33.2%), from €41,907 to €55,819
mainly Net result for the year (+€52,573) and Receivables within one year (+€25,569)
- Other debts -€56,422
no longer reported in 2025 (was €56,422)
- Profit (loss) carried forward +€52,573
up €52,573 (+225%), from €23,358 to €75,930
- Tax, wage and social debts -€8,328
down €8,328 (-54.8%), from €15,207 to €6,879
- Gross operating margin -€9,700
down €9,700 (-12.6%), from €77,088 to €67,388
- Taxes -€1,918
down €1,918 (-12.4%), from €15,416 to €13,498
- Other operating charges -€1,425
down €1,425 (-68.1%), from €2,093 to €668
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.
Derived cash bridge
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 | €97,518 | €85,633 | -€11,884 | -12.2% |
| Fixed assets | 21/28 | €1,541 | €1,069 | -€472 | -30.6% |
| Intangible fixed assets | 21 | €542 | €442 | -€100 | -18.5% |
| Tangible fixed assets | 22/27 | €799 | €427 | -€372 | -46.5% |
| Furniture and vehicles | 24 | €799 | €427 | -€372 | -46.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €95,977 | €84,564 | -€11,413 | -11.9% |
| Amounts receivable within one year | 40/41 | €51,678 | €26,109 | -€25,569 | -49.5% |
| Trade receivables | 40 | €49,209 | €21,987 | -€27,223 | -55.3% |
| Other amounts receivable | 41 | €2,469 | €4,122 | +€1,654 | +67.0% |
| Cash at bank and in hand | 54/58 | €41,907 | €55,819 | +€13,912 | +33.2% |
| Deferred charges and accrued income | 490/1 | €2,392 | €2,637 | +€244 | +10.2% |
| Total equity and liabilities | 10/49 | €97,518 | €85,633 | -€11,884 | -12.2% |
| Equity | 10/15 | €25,858 | €78,430 | +€52,573 | +203% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,358 | €75,930 | +€52,573 | +225% |
| Amounts payable | 17/49 | €71,660 | €7,203 | -€64,457 | -89.9% |
| Amounts payable within one year | 42/48 | €71,660 | €7,203 | -€64,457 | -89.9% |
| Trade debts | 44 | €31 | €324 | +€294 | +961% |
| Suppliers | 440/4 | €31 | €324 | +€294 | +961% |
| Taxes, remuneration and social security | 45 | €15,207 | €6,879 | -€8,328 | -54.8% |
| Taxes | 450/3 | €15,207 | €6,879 | -€8,328 | -54.8% |
| Other amounts payable | 47/48 | €56,422 | - | -€56,422 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €472 | +€56 | +13.4% |
| Other operating charges | 640/8 | €2,093 | €668 | -€1,425 | -68.1% |
| Gross operating margin | 9900 | €77,088 | €67,388 | -€9,700 | -12.6% |
| Operating profit (loss) | 9901 | €74,580 | €66,248 | -€8,331 | -11.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €163 | €178 | +€14 | +8.6% |
| Recurring financial charges | 65 | €163 | €178 | +€14 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €74,416 | €66,071 | -€8,345 | -11.2% |
| Income taxes | 67/77 | €15,416 | €13,498 | -€1,918 | -12.4% |
| Profit (loss) for the period | 9904 | €59,000 | €52,573 | -€6,428 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,000 | €52,573 | -€6,428 | -10.9% |
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 15 October 2026 via checked.be.