KALKAN: 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.
KALKAN
Largest movements
- Cash -€4,312
down €4,312 (-89.4%), from €4,821 to €509
- Tangible fixed assets -€2,396
down €2,396 (-7.5%), from €32,000 to €29,604
- Deferred charges and accrued income +€1,512
new in 2024: €1,512
- Other debts -€54,567
down €54,567 (-76.0%), from €71,755 to €17,188
- Debts after one year +€19,651
new in 2024: €19,651
- Advances received +€19,027
new in 2024: €19,027
- Profit (loss) carried forward +€6,521
up €6,521 (+29.2%), from -€22,360 to -€15,839
- Current portion of long-term debt +€5,721
new in 2024: €5,721
- Gross operating margin +€15,475
up €15,475 (+93.9%), from €16,475 to €31,949
- Depreciation +€5,259
up €5,259 (+45.7%), from €11,500 to €16,759
- Staff costs +€3,463
up €3,463 (+150%), from €2,314 to €5,777
- Other operating charges +€2,904
up €2,904 (+849%), from €342 to €3,246
- Financial charges +€1,250
up €1,250 (+449%), from €279 to €1,529
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,278 | €53,035 | -€5,244 | -9.0% |
| Fixed assets | 21/28 | €32,000 | €29,604 | -€2,396 | -7.5% |
| Tangible fixed assets | 22/27 | €32,000 | €29,604 | -€2,396 | -7.5% |
| Furniture and vehicles | 24 | €32,000 | €29,604 | -€2,396 | -7.5% |
| Current assets | 29/58 | €26,278 | €23,431 | -€2,848 | -10.8% |
| Amounts receivable within one year | 40/41 | €21,457 | €21,410 | -€48 | -0.2% |
| Trade receivables | 40 | €20,383 | €21,410 | +€1,027 | +5.0% |
| Other amounts receivable | 41 | €1,075 | - | -€1,075 | |
| Cash at bank and in hand | 54/58 | €4,821 | €509 | -€4,312 | -89.4% |
| Deferred charges and accrued income | 490/1 | - | €1,512 | +€1,512 | |
| Total equity and liabilities | 10/49 | €58,278 | €53,035 | -€5,244 | -9.0% |
| Equity | 10/15 | -€21,360 | -€14,839 | +€6,521 | +30.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,360 | -€15,839 | +€6,521 | +29.2% |
| Amounts payable | 17/49 | €79,638 | €67,874 | -€11,765 | -14.8% |
| Amounts payable after more than one year | 17 | - | €19,651 | +€19,651 | |
| Financial debts | 170/4 | - | €19,651 | +€19,651 | |
| Amounts payable within one year | 42/48 | €79,638 | €48,223 | -€31,416 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | - | €5,721 | +€5,721 | |
| Trade debts | 44 | €6,363 | €4,237 | -€2,126 | -33.4% |
| Suppliers | 440/4 | €6,363 | €4,237 | -€2,126 | -33.4% |
| Advances received on contracts in progress | 46 | - | €19,027 | +€19,027 | |
| Taxes, remuneration and social security | 45 | €1,520 | €2,050 | +€530 | +34.9% |
| Taxes | 450/3 | - | €546 | +€546 | |
| Remuneration and social security | 454/9 | €1,520 | €1,504 | -€16 | -1.0% |
| Other amounts payable | 47/48 | €71,755 | €17,188 | -€54,567 | -76.0% |
| Remuneration, social security and pensions | 62 | €2,314 | €5,777 | +€3,463 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,500 | €16,759 | +€5,259 | +45.7% |
| Other operating charges | 640/8 | €342 | €3,246 | +€2,904 | +849% |
| Gross operating margin | 9900 | €16,475 | €31,949 | +€15,475 | +93.9% |
| Operating profit (loss) | 9901 | €2,318 | €6,167 | +€3,849 | +166% |
| Financial income | 75/76B | - | €174 | +€174 | |
| Recurring financial income | 75 | - | €174 | +€174 | |
| Financial charges | 65/66B | €279 | €1,529 | +€1,250 | +449% |
| Recurring financial charges | 65 | €279 | €1,529 | +€1,250 | +449% |
| Profit (loss) for the period before taxes | 9903 | €2,040 | €4,813 | +€2,773 | +136% |
| Profit (loss) for the period | 9904 | €2,040 | €4,813 | +€2,773 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €2,040 | €4,813 | +€2,773 | +136% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.