KALKOVEN: 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.
KALKOVEN
Largest movements
- Tangible fixed assets +€15,459
up €15,459 (+33.5%), from €46,152 to €61,611
of which Other tangible fixed assets: +€17,192
- Receivables within one year -€9,986
down €9,986 (-91.2%), from €10,953 to €967
- Cash +€5,203
up €5,203 (+98.2%), from €5,300 to €10,503
mainly Trade debts (+€11,226) and Depreciation (+€10,628)
- Deferred charges and accrued income -€1,242
no longer reported in 2024 (was €1,242)
- Trade debts +€11,226
up €11,226 (+161%), from €6,977 to €18,203
- Tax, wage and social debts -€2,000
down €2,000 (-36.6%), from €5,463 to €3,464
- Other operating charges +€17,221
up €17,221 (+403%), from €4,273 to €21,494
- Gross operating margin +€7,360
up €7,360 (+27.1%), from €27,165 to €34,525
- Taxes -€4,806
down €4,806 (-91.2%), from €5,268 to €462
- Depreciation +€1,726
up €1,726 (+19.4%), from €8,902 to €10,628
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,184 | €73,429 | +€9,245 | +14.4% |
| Fixed assets | 21/28 | €46,152 | €61,611 | +€15,459 | +33.5% |
| Tangible fixed assets | 22/27 | €46,152 | €61,611 | +€15,459 | +33.5% |
| Furniture and vehicles | 24 | €10,775 | €9,042 | -€1,733 | -16.1% |
| Other tangible fixed assets | 26 | €35,377 | €52,569 | +€17,192 | +48.6% |
| Current assets | 29/58 | €18,032 | €11,818 | -€6,214 | -34.5% |
| Stocks and contracts in progress | 3 | €537 | €348 | -€189 | -35.2% |
| Stocks | 30/36 | €537 | €348 | -€189 | -35.2% |
| Amounts receivable within one year | 40/41 | €10,953 | €967 | -€9,986 | -91.2% |
| Other amounts receivable | 41 | €10,953 | €967 | -€9,986 | -91.2% |
| Cash at bank and in hand | 54/58 | €5,300 | €10,503 | +€5,203 | +98.2% |
| Deferred charges and accrued income | 490/1 | €1,242 | - | -€1,242 | |
| Total equity and liabilities | 10/49 | €64,184 | €73,429 | +€9,245 | +14.4% |
| Equity | 10/15 | €51,744 | €51,762 | +€18 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,544 | €45,562 | +€18 | 0.0% |
| Amounts payable | 17/49 | €12,440 | €21,667 | +€9,227 | +74.2% |
| Amounts payable within one year | 42/48 | €12,440 | €21,667 | +€9,227 | +74.2% |
| Trade debts | 44 | €6,977 | €18,203 | +€11,226 | +161% |
| Suppliers | 440/4 | €6,977 | €18,203 | +€11,226 | +161% |
| Taxes, remuneration and social security | 45 | €5,463 | €3,464 | -€2,000 | -36.6% |
| Taxes | 450/3 | €5,463 | €3,464 | -€2,000 | -36.6% |
| Remuneration, social security and pensions | 62 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,902 | €10,628 | +€1,726 | +19.4% |
| Other operating charges | 640/8 | €4,273 | €21,494 | +€17,221 | +403% |
| Gross operating margin | 9900 | €27,165 | €34,525 | +€7,360 | +27.1% |
| Operating profit (loss) | 9901 | €13,990 | €2,290 | -€11,700 | -83.6% |
| Financial charges | 65/66B | €1,801 | €1,810 | +€9 | +0.5% |
| Recurring financial charges | 65 | €1,801 | €1,810 | +€9 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €12,189 | €480 | -€11,709 | -96.1% |
| Income taxes | 67/77 | €5,268 | €462 | -€4,806 | -91.2% |
| Profit (loss) for the period | 9904 | €6,921 | €18 | -€6,903 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,921 | €18 | -€6,903 | -99.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.