Kallifort: 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.
Kallifort
Largest movements
- Receivables within one year -€5,712
down €5,712 (-15.1%), from €37,791 to €32,079
of which Other amounts receivable: -€6,204
- Cash -€5,033
down €5,033 (-28.3%), from €17,802 to €12,769
mainly Tax, wage and social debts (-€8,917) and Stocks and contracts (-€2,450)
- Tangible fixed assets -€2,949
down €2,949 (-38.4%), from €7,680 to €4,730
of which Plant, machinery and equipment: -€1,653
- Stocks and contracts +€2,450
up €2,450 (+82.8%), from €2,958 to €5,408
- Tax, wage and social debts -€8,917
down €8,917 (-43.7%), from €20,424 to €11,507
- Profit (loss) carried forward -€1,297
down €1,297 (-3.5%), from €36,716 to €35,419
- Trade debts -€1,031
no longer reported in 2025 (was €1,031)
- Other operating charges +€2,224
up €2,224 (+74.4%), from €2,989 to €5,214
- Gross operating margin +€1,600
up €1,600 (+5.4%), from €29,399 to €30,999
- Depreciation -€1,086
down €1,086 (-18.8%), from €5,781 to €4,695
- Staff costs +€844
up €844 (+3.8%), from €22,346 to €23,190
- Taxes +€579
up €579 (+102.1%), from €567 to €1,146
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 | €66,231 | €54,986 | -€11,245 | -17.0% |
| Fixed assets | 21/28 | €7,680 | €4,730 | -€2,949 | -38.4% |
| Tangible fixed assets | 22/27 | €7,680 | €4,730 | -€2,949 | -38.4% |
| Plant, machinery and equipment | 23 | €4,723 | €3,070 | -€1,653 | -35.0% |
| Furniture and vehicles | 24 | €2,757 | €1,660 | -€1,096 | -39.8% |
| Other tangible fixed assets | 26 | €200 | - | -€200 | |
| Current assets | 29/58 | €58,551 | €50,255 | -€8,296 | -14.2% |
| Stocks and contracts in progress | 3 | €2,958 | €5,408 | +€2,450 | +82.8% |
| Stocks | 30/36 | €2,958 | €5,408 | +€2,450 | +82.8% |
| Amounts receivable within one year | 40/41 | €37,791 | €32,079 | -€5,712 | -15.1% |
| Trade receivables | 40 | - | €492 | +€492 | |
| Other amounts receivable | 41 | €37,791 | €31,587 | -€6,204 | -16.4% |
| Cash at bank and in hand | 54/58 | €17,802 | €12,769 | -€5,033 | -28.3% |
| Total equity and liabilities | 10/49 | €66,231 | €54,986 | -€11,245 | -17.0% |
| Equity | 10/15 | €44,776 | €43,479 | -€1,297 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,716 | €35,419 | -€1,297 | -3.5% |
| Amounts payable | 17/49 | €21,455 | €11,507 | -€9,948 | -46.4% |
| Amounts payable within one year | 42/48 | €21,455 | €11,507 | -€9,948 | -46.4% |
| Trade debts | 44 | €1,031 | - | -€1,031 | |
| Suppliers | 440/4 | €1,031 | - | -€1,031 | |
| Taxes, remuneration and social security | 45 | €20,424 | €11,507 | -€8,917 | -43.7% |
| Taxes | 450/3 | €20,424 | €11,507 | -€8,917 | -43.7% |
| Remuneration, social security and pensions | 62 | €22,346 | €23,190 | +€844 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,781 | €4,695 | -€1,086 | -18.8% |
| Other operating charges | 640/8 | €2,989 | €5,214 | +€2,224 | +74.4% |
| Gross operating margin | 9900 | €29,399 | €30,999 | +€1,600 | +5.4% |
| Operating profit (loss) | 9901 | -€1,718 | -€2,100 | -€382 | -22.2% |
| Financial income | 75/76B | €1,790 | €2,300 | +€510 | +28.5% |
| Recurring financial income | 75 | €1,790 | €2,300 | +€510 | +28.5% |
| Financial charges | 65/66B | €104 | €351 | +€247 | +236.2% |
| Recurring financial charges | 65 | €104 | €351 | +€247 | +236.2% |
| Profit (loss) for the period before taxes | 9903 | -€33 | -€151 | -€118 | -360.5% |
| Income taxes | 67/77 | €567 | €1,146 | +€579 | +102.1% |
| Profit (loss) for the period | 9904 | -€600 | -€1,297 | -€697 | -116.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€600 | -€1,297 | -€697 | -116.2% |
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 11 October 2026 via checked.be.