KALKI: 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.
KALKI
Largest movements
- Cash +€55,256
up €55,256 (+95.1%), from €58,107 to €113,364
mainly Net result for the year (+€100,402) and Tax, wage and social debts (+€3,376)
- Deferred charges and accrued income +€6,352
up €6,352 (+36.3%), from €17,493 to €23,845
- Reserves +€111,500
up €111,500 (+24.9%), from €447,361 to €558,861
- Other debts -€37,556
down €37,556 (-100.0%), from €37,556 to €0
- Profit (loss) carried forward -€11,098
down €11,098 (-43.6%), from €25,473 to €14,375
- Gross operating margin -€11,291
down €11,291 (-7.7%), from €145,864 to €134,574
- Financial income +€4,773
up €4,773 (+87.4%), from €5,458 to €10,230
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,109 | €605,767 | +€65,658 | +12.2% |
| Fixed assets | 21/28 | €78,100 | €78,100 | = | 0.0% |
| Financial fixed assets | 28 | €78,100 | €78,100 | = | 0.0% |
| Current assets | 29/58 | €462,009 | €527,667 | +€65,658 | +14.2% |
| Amounts receivable after more than one year | 29 | €271,000 | €271,000 | = | 0.0% |
| Other amounts receivable | 291 | €271,000 | €271,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €115,409 | €119,458 | +€4,050 | +3.5% |
| Trade receivables | 40 | €15,000 | €20,429 | +€5,429 | +36.2% |
| Other amounts receivable | 41 | €100,409 | €99,029 | -€1,380 | -1.4% |
| Cash at bank and in hand | 54/58 | €58,107 | €113,364 | +€55,256 | +95.1% |
| Deferred charges and accrued income | 490/1 | €17,493 | €23,845 | +€6,352 | +36.3% |
| Total equity and liabilities | 10/49 | €540,109 | €605,767 | +€65,658 | +12.2% |
| Equity | 10/15 | €492,834 | €593,236 | +€100,402 | +20.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €447,361 | €558,861 | +€111,500 | +24.9% |
| Distributable reserves | 133 | €447,361 | €558,861 | +€111,500 | +24.9% |
| Profit (loss) carried forward | 14 | €25,473 | €14,375 | -€11,098 | -43.6% |
| Amounts payable | 17/49 | €47,275 | €12,531 | -€34,744 | -73.5% |
| Amounts payable within one year | 42/48 | €47,275 | €12,531 | -€34,744 | -73.5% |
| Trade debts | 44 | €1,219 | €655 | -€564 | -46.3% |
| Suppliers | 440/4 | €1,219 | €655 | -€564 | -46.3% |
| Taxes, remuneration and social security | 45 | €8,501 | €11,876 | +€3,376 | +39.7% |
| Taxes | 450/3 | €8,501 | €9,044 | +€544 | +6.4% |
| Remuneration and social security | 454/9 | - | €2,832 | +€2,832 | |
| Other amounts payable | 47/48 | €37,556 | €0 | -€37,556 | -100.0% |
| Other operating charges | 640/8 | €931 | €1,183 | +€252 | +27.1% |
| Gross operating margin | 9900 | €145,864 | €134,574 | -€11,291 | -7.7% |
| Operating profit (loss) | 9901 | €144,933 | €133,391 | -€11,543 | -8.0% |
| Financial income | 75/76B | €5,458 | €10,230 | +€4,773 | +87.4% |
| Recurring financial income | 75 | €5,458 | €10,230 | +€4,773 | +87.4% |
| Financial charges | 65/66B | €22 | €30 | +€8 | +35.1% |
| Recurring financial charges | 65 | €22 | €30 | +€8 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €150,369 | €143,591 | -€6,778 | -4.5% |
| Income taxes | 67/77 | €43,750 | €43,189 | -€561 | -1.3% |
| Profit (loss) for the period | 9904 | €106,619 | €100,402 | -€6,217 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,619 | €100,402 | -€6,217 | -5.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.