KALLAGRI: 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.
KALLAGRI
Largest movements
- Cash -€32,617
down €32,617 (-6.1%), from €536,880 to €504,263
mainly Net result for the year (-€40,293) and Trade debts (-€7,922)
- Tangible fixed assets -€14,149
down €14,149 (-26.7%), from €53,067 to €38,918
- Profit (loss) carried forward -€40,293
down €40,293 (-103%), from -€39,122 to -€79,415
- Trade debts -€7,922
down €7,922 (-75.5%), from €10,496 to €2,574
- Gross operating margin -€29,459
down €29,459, from €3,230 to -€26,229
- Staff costs -€2,816
down €2,816 (-87.5%), from €3,216 to €401
- Depreciation +€798
up €798 (+5.4%), from €14,761 to €15,559
- Financial income +€484
up €484 (+19.4%), from €2,491 to €2,975
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 | €597,448 | €551,138 | -€46,310 | -7.8% |
| Fixed assets | 21/28 | €55,417 | €39,858 | -€15,559 | -28.1% |
| Intangible fixed assets | 21 | €2,349 | €940 | -€1,409 | -60.0% |
| Tangible fixed assets | 22/27 | €53,067 | €38,918 | -€14,149 | -26.7% |
| Plant, machinery and equipment | 23 | €53,067 | €38,918 | -€14,149 | -26.7% |
| Current assets | 29/58 | €542,031 | €511,280 | -€30,751 | -5.7% |
| Amounts receivable within one year | 40/41 | €3,752 | €4,063 | +€311 | +8.3% |
| Trade receivables | 40 | €3,005 | €1,796 | -€1,208 | -40.2% |
| Other amounts receivable | 41 | €747 | €2,267 | +€1,520 | +203% |
| Cash at bank and in hand | 54/58 | €536,880 | €504,263 | -€32,617 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,400 | €2,954 | +€1,554 | +111% |
| Total equity and liabilities | 10/49 | €597,448 | €551,138 | -€46,310 | -7.8% |
| Equity | 10/15 | €578,336 | €538,043 | -€40,293 | -7.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €517,458 | €517,458 | = | 0.0% |
| Distributable reserves | 133 | €517,458 | €517,458 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,122 | -€79,415 | -€40,293 | -103% |
| Amounts payable | 17/49 | €19,112 | €13,095 | -€6,017 | -31.5% |
| Amounts payable within one year | 42/48 | €19,112 | €13,095 | -€6,017 | -31.5% |
| Trade debts | 44 | €10,496 | €2,574 | -€7,922 | -75.5% |
| Suppliers | 440/4 | €10,496 | €2,574 | -€7,922 | -75.5% |
| Taxes, remuneration and social security | 45 | €224 | - | -€224 | |
| Taxes | 450/3 | €224 | - | -€224 | |
| Other amounts payable | 47/48 | €8,391 | €10,521 | +€2,130 | +25.4% |
| Remuneration, social security and pensions | 62 | €3,216 | €401 | -€2,816 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,761 | €15,559 | +€798 | +5.4% |
| Other operating charges | 640/8 | €1,003 | €1,031 | +€28 | +2.7% |
| Gross operating margin | 9900 | €3,230 | -€26,229 | -€29,459 | |
| Operating profit (loss) | 9901 | -€15,750 | -€43,219 | -€27,469 | -174% |
| Financial income | 75/76B | €2,491 | €2,975 | +€484 | +19.4% |
| Recurring financial income | 75 | €2,491 | €2,975 | +€484 | +19.4% |
| Financial charges | 65/66B | €44 | €49 | +€5 | +11.7% |
| Recurring financial charges | 65 | €44 | €49 | +€5 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,303 | -€40,293 | -€26,990 | -203% |
| Profit (loss) for the period | 9904 | -€13,303 | -€40,293 | -€26,990 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,303 | -€40,293 | -€26,990 | -203% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.