Kalkulilo: 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.
Kalkulilo
Largest movements
- Cash +€10,169
up €10,169 (+77.6%), from €13,099 to €23,268
mainly Provisions (+€31,132) and Deferred charges and accrued income (+€3,274)
- Current investments +€5,000
up €5,000 (+16.7%), from €30,000 to €35,000
- Deferred charges and accrued income -€3,274
down €3,274 (-30.8%), from €10,634 to €7,360
- Tangible fixed assets -€1,270
down €1,270 (-25.7%), from €4,942 to €3,672
- Provisions +€31,132
new in 2025: €31,132
- Profit (loss) carried forward -€8,884
new in 2025: -€8,884
- Current portion of long-term debt -€7,630
no longer reported in 2025 (was €7,630)
- Tax, wage and social debts -€5,957
down €5,957 (-46.3%), from €12,865 to €6,908
- Other debts +€2,720
up €2,720 (+719.1%), from €378 to €3,098
- Provisions +€31,132
new in 2025: €31,132
- Gross operating margin +€10,308
up €10,308 (+48.0%), from €21,467 to €31,775
- Taxes +€883
up €883 (+16.0%), from €5,514 to €6,396
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 | €60,309 | €70,620 | +€10,311 | +17.1% |
| Fixed assets | 21/28 | €4,942 | €3,672 | -€1,270 | -25.7% |
| Tangible fixed assets | 22/27 | €4,942 | €3,672 | -€1,270 | -25.7% |
| Furniture and vehicles | 24 | €4,942 | €3,672 | -€1,270 | -25.7% |
| Current assets | 29/58 | €55,367 | €66,949 | +€11,582 | +20.9% |
| Amounts receivable within one year | 40/41 | €1,633 | €1,320 | -€313 | -19.2% |
| Other amounts receivable | 41 | €1,633 | €1,320 | -€313 | -19.2% |
| Current investments | 50/53 | €30,000 | €35,000 | +€5,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €13,099 | €23,268 | +€10,169 | +77.6% |
| Deferred charges and accrued income | 490/1 | €10,634 | €7,360 | -€3,274 | -30.8% |
| Total equity and liabilities | 10/49 | €60,309 | €70,620 | +€10,311 | +17.1% |
| Equity | 10/15 | €38,234 | €29,350 | -€8,884 | -23.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,234 | €36,234 | = | 0.0% |
| Distributable reserves | 133 | €36,234 | €36,234 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,884 | -€8,884 | |
| Provisions and deferred taxes | 16 | - | €31,132 | +€31,132 | |
| Provisions for liabilities and charges | 160/5 | - | €31,132 | +€31,132 | |
| Other liabilities and charges | 164/5 | - | €31,132 | +€31,132 | |
| Amounts payable | 17/49 | €22,075 | €10,138 | -€11,937 | -54.1% |
| Amounts payable within one year | 42/48 | €22,075 | €10,138 | -€11,937 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €7,630 | - | -€7,630 | |
| Trade debts | 44 | €1,202 | €131 | -€1,071 | -89.1% |
| Suppliers | 440/4 | €1,202 | €131 | -€1,071 | -89.1% |
| Taxes, remuneration and social security | 45 | €12,865 | €6,908 | -€5,957 | -46.3% |
| Taxes | 450/3 | €12,865 | €6,908 | -€5,957 | -46.3% |
| Other amounts payable | 47/48 | €378 | €3,098 | +€2,720 | +719.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,270 | €1,270 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €31,132 | +€31,132 | |
| Other operating charges | 640/8 | €233 | €262 | +€30 | +12.8% |
| Gross operating margin | 9900 | €21,467 | €31,775 | +€10,308 | +48.0% |
| Operating profit (loss) | 9901 | €19,964 | -€890 | -€20,854 | |
| Financial income | 75/76B | €495 | €722 | +€227 | +45.8% |
| Recurring financial income | 75 | €495 | €722 | +€227 | +45.8% |
| Financial charges | 65/66B | €2,363 | €2,319 | -€44 | -1.9% |
| Recurring financial charges | 65 | €2,363 | €2,319 | -€44 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €18,096 | -€2,487 | -€20,583 | |
| Income taxes | 67/77 | €5,514 | €6,396 | +€883 | +16.0% |
| Profit (loss) for the period | 9904 | €12,582 | -€8,884 | -€21,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,582 | -€8,884 | -€21,466 |
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 6 October 2026 via checked.be.