KALIZA: 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.
KALIZA
Largest movements
- Cash -€2,011
down €2,011 (-30.5%), from €6,591 to €4,581
mainly Tax, wage and social debts (-€8,214) and Net result for the year (-€4,479)
- Deferred charges and accrued income +€1,167
new in 2023: €1,167
- Receivables within one year +€1,048
up €1,048 (+2,539%), from €41 to €1,089
of which Trade receivables: +€827
- Tangible fixed assets +€988
up €988 (+24.5%), from €4,038 to €5,026
of which Plant, machinery and equipment: +€1,692
- Other debts +€12,340
up €12,340 (+166%), from €7,449 to €19,789
- Tax, wage and social debts -€8,214
down €8,214 (-88.3%), from €9,306 to €1,093
of which Taxes: -€8,261
- Profit (loss) carried forward -€4,479
down €4,479 (-20.9%), from -€21,385 to -€25,864
- Trade debts +€1,546
up €1,546 (+44.0%), from €3,510 to €5,057
- Gross operating margin -€3,983
down €3,983, from €2,503 to -€1,480
- Other operating charges +€732
new in 2023: €732
- Depreciation +€396
up €396 (+28.2%), from €1,403 to €1,799
- Financial charges +€218
up €218 (+106%), from €205 to €422
- Staff costs +€46
new in 2023: €46
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,629 | €17,822 | +€1,193 | +7.2% |
| Fixed assets | 21/28 | €5,598 | €6,586 | +€988 | +17.7% |
| Tangible fixed assets | 22/27 | €4,038 | €5,026 | +€988 | +24.5% |
| Plant, machinery and equipment | 23 | - | €1,692 | +€1,692 | |
| Furniture and vehicles | 24 | €3,811 | €3,334 | -€477 | -12.5% |
| Other tangible fixed assets | 26 | €227 | - | -€227 | |
| Financial fixed assets | 28 | €1,560 | €1,560 | = | 0.0% |
| Current assets | 29/58 | €11,032 | €11,236 | +€204 | +1.9% |
| Stocks and contracts in progress | 3 | €4,399 | €4,399 | = | 0.0% |
| Stocks | 30/36 | €4,399 | €4,399 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41 | €1,089 | +€1,048 | +2,539% |
| Trade receivables | 40 | - | €827 | +€827 | |
| Other amounts receivable | 41 | €41 | €262 | +€221 | +536% |
| Cash at bank and in hand | 54/58 | €6,591 | €4,581 | -€2,011 | -30.5% |
| Deferred charges and accrued income | 490/1 | - | €1,167 | +€1,167 | |
| Total equity and liabilities | 10/49 | €16,629 | €17,822 | +€1,193 | +7.2% |
| Equity | 10/15 | -€3,636 | -€8,116 | -€4,479 | -123% |
| Contributions | 10/11 | €17,450 | €17,450 | = | 0.0% |
| Capital | 10 | €17,450 | €17,450 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €1,150 | €1,150 | = | 0.0% |
| Reserves | 13 | €299 | €299 | = | 0.0% |
| Non-distributable reserves | 130/1 | €299 | €299 | = | 0.0% |
| Legal reserve | 130 | €299 | €299 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,385 | -€25,864 | -€4,479 | -20.9% |
| Amounts payable | 17/49 | €20,266 | €25,938 | +€5,672 | +28.0% |
| Amounts payable within one year | 42/48 | €20,266 | €25,938 | +€5,672 | +28.0% |
| Trade debts | 44 | €3,510 | €5,057 | +€1,546 | +44.0% |
| Suppliers | 440/4 | €3,510 | €5,057 | +€1,546 | +44.0% |
| Taxes, remuneration and social security | 45 | €9,306 | €1,093 | -€8,214 | -88.3% |
| Taxes | 450/3 | €9,306 | €1,045 | -€8,261 | -88.8% |
| Remuneration and social security | 454/9 | - | €47 | +€47 | |
| Other amounts payable | 47/48 | €7,449 | €19,789 | +€12,340 | +166% |
| Remuneration, social security and pensions | 62 | - | €46 | +€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,403 | €1,799 | +€396 | +28.2% |
| Other operating charges | 640/8 | - | €732 | +€732 | |
| Gross operating margin | 9900 | €2,503 | -€1,480 | -€3,983 | |
| Operating profit (loss) | 9901 | €1,100 | -€4,057 | -€5,157 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €205 | €422 | +€218 | +106% |
| Recurring financial charges | 65 | €205 | €422 | +€218 | +106% |
| Profit (loss) for the period before taxes | 9903 | €897 | -€4,479 | -€5,376 | |
| Profit (loss) for the period | 9904 | €897 | -€4,479 | -€5,376 | |
| Profit (loss) for the period to be appropriated | 9905 | €897 | -€4,479 | -€5,376 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.