Kalkuul Consult: 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.
Kalkuul Consult
Largest movements
- Cash +€11,344
up €11,344 (+19.0%), from €59,599 to €70,943
mainly Net result for the year (+€15,668) and Tax, wage and social debts (+€6,198)
- Receivables within one year +€2,644
up €2,644 (+24.6%), from €10,741 to €13,385
of which Trade receivables: +€3,638
- Reserves +€14,835
up €14,835 (+29.7%), from €50,021 to €64,856
- Trade debts -€8,041
down €8,041 (-97.6%), from €8,236 to €195
- Tax, wage and social debts +€6,198
up €6,198 (+255%), from €2,428 to €8,626
of which Taxes: +€4,998
- Other debts +€1,070
up €1,070 (+14.4%), from €7,426 to €8,495
- Gross operating margin +€13,577
up €13,577 (+146%), from €9,325 to €22,902
- Taxes +€2,979
up €2,979 (+184%), from €1,618 to €4,597
- Financial charges -€530
down €530 (-23.2%), from €2,281 to €1,751
- Other operating charges -€486
down €486 (-35.4%), from €1,372 to €886
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.
Derived cash bridge
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 | €71,303 | €84,993 | +€13,690 | +19.2% |
| Current assets | 29/58 | €71,303 | €84,993 | +€13,690 | +19.2% |
| Amounts receivable within one year | 40/41 | €10,741 | €13,385 | +€2,644 | +24.6% |
| Trade receivables | 40 | €9,677 | €13,315 | +€3,638 | +37.6% |
| Other amounts receivable | 41 | €1,065 | €70 | -€995 | -93.4% |
| Cash at bank and in hand | 54/58 | €59,599 | €70,943 | +€11,344 | +19.0% |
| Deferred charges and accrued income | 490/1 | €963 | €665 | -€298 | -31.0% |
| Total equity and liabilities | 10/49 | €71,303 | €84,993 | +€13,690 | +19.2% |
| Equity | 10/15 | €52,521 | €67,356 | +€14,835 | +28.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €50,021 | €64,856 | +€14,835 | +29.7% |
| Distributable reserves | 133 | €50,021 | €64,856 | +€14,835 | +29.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,782 | €17,637 | -€1,145 | -6.1% |
| Amounts payable within one year | 42/48 | €18,109 | €17,334 | -€775 | -4.3% |
| Financial debts | 43 | €18 | €17 | -€1 | -4.9% |
| Other loans | 439 | €18 | €17 | -€1 | -4.9% |
| Trade debts | 44 | €8,236 | €195 | -€8,041 | -97.6% |
| Suppliers | 440/4 | €8,236 | €195 | -€8,041 | -97.6% |
| Taxes, remuneration and social security | 45 | €2,428 | €8,626 | +€6,198 | +255% |
| Taxes | 450/3 | €2,428 | €7,426 | +€4,998 | +206% |
| Remuneration and social security | 454/9 | €0 | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €7,426 | €8,495 | +€1,070 | +14.4% |
| Accrued charges and deferred income | 492/3 | €673 | €303 | -€370 | -55.0% |
| Other operating charges | 640/8 | €1,372 | €886 | -€486 | -35.4% |
| Gross operating margin | 9900 | €9,325 | €22,902 | +€13,577 | +146% |
| Operating profit (loss) | 9901 | €7,953 | €22,016 | +€14,063 | +177% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.9% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.9% |
| Financial charges | 65/66B | €2,281 | €1,751 | -€530 | -23.2% |
| Recurring financial charges | 65 | €2,281 | €1,751 | -€530 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €5,685 | €20,265 | +€14,580 | +256% |
| Income taxes | 67/77 | €1,618 | €4,597 | +€2,979 | +184% |
| Profit (loss) for the period | 9904 | €4,068 | €15,668 | +€11,600 | +285% |
| Profit (loss) for the period to be appropriated | 9905 | €4,068 | €15,668 | +€11,600 | +285% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.