Kalius: 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.
Kalius
Largest movements
- Cash -€448,115
down €448,115 (-72.8%), from €615,718 to €167,603
mainly Contributions, distributions and other (-€992,367) and Tax, wage and social debts (-€19,949)
- Receivables after one year -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Current investments -€100,000
down €100,000 (-68.1%), from €146,794 to €46,794
- Receivables within one year +€18,013
up €18,013 (+72.4%), from €24,879 to €42,893
of which Trade receivables: +€9,082
- Profit (loss) carried forward -€835,671
down €835,671 (-96.7%), from €864,614 to €28,943
- Tax, wage and social debts -€19,949
down €19,949 (-34.6%), from €57,682 to €37,733
of which Taxes: -€16,825
- Other debts +€12,395
up €12,395 (+8.1%), from €153,155 to €165,551
- Trade debts +€11,870
up €11,870 (+369.2%), from €3,215 to €15,085
- Financial charges +€43,724
up €43,724 (+16208.4%), from €270 to €43,993
- Financial income -€29,942
down €29,942 (-86.4%), from €34,672 to €4,731
- Taxes -€22,702
down €22,702 (-33.3%), from €68,110 to €45,408
- Gross operating margin +€7,069
up €7,069 (+3.0%), from €238,686 to €245,755
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 | €1,097,366 | €266,011 | -€831,355 | -75.8% |
| Fixed assets | 21/28 | €6,481 | €5,961 | -€519 | -8.0% |
| Tangible fixed assets | 22/27 | €6,391 | €5,872 | -€519 | -8.1% |
| Furniture and vehicles | 24 | €6,391 | €5,872 | -€519 | -8.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €1,090,885 | €260,049 | -€830,836 | -76.2% |
| Amounts receivable after more than one year | 29 | €300,000 | €0 | -€300,000 | -100.0% |
| Other amounts receivable | 291 | €300,000 | €0 | -€300,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,879 | €42,893 | +€18,013 | +72.4% |
| Trade receivables | 40 | €1,472 | €10,554 | +€9,082 | +617.1% |
| Other amounts receivable | 41 | €23,408 | €32,339 | +€8,931 | +38.2% |
| Current investments | 50/53 | €146,794 | €46,794 | -€100,000 | -68.1% |
| Cash at bank and in hand | 54/58 | €615,718 | €167,603 | -€448,115 | -72.8% |
| Deferred charges and accrued income | 490/1 | €3,494 | €2,760 | -€734 | -21.0% |
| Total equity and liabilities | 10/49 | €1,097,366 | €266,011 | -€831,355 | -75.8% |
| Equity | 10/15 | €883,314 | €47,643 | -€835,671 | -94.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €0 | -€100 | -100.0% |
| Reserves not available under the articles | 1311 | €100 | €0 | -€100 | -100.0% |
| Distributable reserves | 133 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €864,614 | €28,943 | -€835,671 | -96.7% |
| Amounts payable | 17/49 | €214,052 | €218,368 | +€4,316 | +2.0% |
| Amounts payable within one year | 42/48 | €214,052 | €218,368 | +€4,316 | +2.0% |
| Trade debts | 44 | €3,215 | €15,085 | +€11,870 | +369.2% |
| Suppliers | 440/4 | €3,215 | €15,085 | +€11,870 | +369.2% |
| Taxes, remuneration and social security | 45 | €57,682 | €37,733 | -€19,949 | -34.6% |
| Taxes | 450/3 | €54,558 | €37,733 | -€16,825 | -30.8% |
| Remuneration and social security | 454/9 | €3,124 | €0 | -€3,124 | -100.0% |
| Other amounts payable | 47/48 | €153,155 | €165,551 | +€12,395 | +8.1% |
| Non-recurring operating income | 76A | €84 | €0 | -€84 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €2,319 | +€1,842 | +385.6% |
| Other operating charges | 640/8 | €2,254 | €1,969 | -€285 | -12.7% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €238,686 | €245,755 | +€7,069 | +3.0% |
| Operating profit (loss) | 9901 | €235,954 | €241,366 | +€5,412 | +2.3% |
| Financial income | 75/76B | €34,672 | €4,731 | -€29,942 | -86.4% |
| Recurring financial income | 75 | €34,672 | €4,731 | -€29,942 | -86.4% |
| Financial charges | 65/66B | €270 | €43,993 | +€43,724 | +16208.4% |
| Recurring financial charges | 65 | €270 | €43,993 | +€43,724 | +16208.4% |
| Profit (loss) for the period before taxes | 9903 | €270,357 | €202,103 | -€68,253 | -25.2% |
| Income taxes | 67/77 | €68,110 | €45,408 | -€22,702 | -33.3% |
| Profit (loss) for the period | 9904 | €202,247 | €156,696 | -€45,552 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €202,247 | €156,696 | -€45,552 | -22.5% |
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 7 October 2026 via checked.be.