KALLION: 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.
KALLION
Largest movements
- Receivables within one year +€182,464
up €182,464 (+704.2%), from €25,910 to €208,374
of which Trade receivables: +€109,808
- Cash -€47,870
down €47,870 (-31.9%), from €150,248 to €102,378
mainly Receivables within one year (-€182,464) and Contributions, distributions and other (-€10,600)
- Profit (loss) carried forward +€80,451
up €80,451 (+121.0%), from €66,469 to €146,920
- Trade debts +€36,474
up €36,474 (+183.6%), from €19,863 to €56,337
- Tax, wage and social debts +€20,111
up €20,111 (+55.1%), from €36,525 to €56,635
of which Taxes: +€11,837
- Gross operating margin +€72,047
up €72,047 (+81.0%), from €88,904 to €160,951
- Staff costs +€42,248
new in 2025: €42,248
- Taxes +€8,420
up €8,420 (+44.9%), from €18,741 to €27,161
- Financial income +€3,152
up €3,152 (+1707.8%), from €185 to €3,336
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 | €181,945 | €317,866 | +€135,921 | +74.7% |
| Fixed assets | 21/28 | €5,233 | €6,544 | +€1,311 | +25.0% |
| Tangible fixed assets | 22/27 | €4,879 | €6,544 | +€1,665 | +34.1% |
| Furniture and vehicles | 24 | €4,879 | €4,345 | -€534 | -11.0% |
| Other tangible fixed assets | 26 | - | €2,199 | +€2,199 | |
| Financial fixed assets | 28 | €354 | - | -€354 | |
| Current assets | 29/58 | €176,712 | €311,323 | +€134,611 | +76.2% |
| Amounts receivable within one year | 40/41 | €25,910 | €208,374 | +€182,464 | +704.2% |
| Trade receivables | 40 | €19,794 | €129,602 | +€109,808 | +554.7% |
| Other amounts receivable | 41 | €6,116 | €78,771 | +€72,655 | +1188.0% |
| Cash at bank and in hand | 54/58 | €150,248 | €102,378 | -€47,870 | -31.9% |
| Deferred charges and accrued income | 490/1 | €554 | €571 | +€17 | +3.1% |
| Total equity and liabilities | 10/49 | €181,945 | €317,866 | +€135,921 | +74.7% |
| Equity | 10/15 | €113,844 | €194,294 | +€80,451 | +70.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,374 | €43,374 | = | 0.0% |
| Distributable reserves | 133 | €43,374 | €43,374 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,469 | €146,920 | +€80,451 | +121.0% |
| Amounts payable | 17/49 | €68,101 | €123,572 | +€55,470 | +81.5% |
| Amounts payable within one year | 42/48 | €68,101 | €123,572 | +€55,470 | +81.5% |
| Trade debts | 44 | €19,863 | €56,337 | +€36,474 | +183.6% |
| Suppliers | 440/4 | €19,863 | €56,337 | +€36,474 | +183.6% |
| Taxes, remuneration and social security | 45 | €36,525 | €56,635 | +€20,111 | +55.1% |
| Taxes | 450/3 | €36,525 | €48,362 | +€11,837 | +32.4% |
| Remuneration and social security | 454/9 | - | €8,274 | +€8,274 | |
| Other amounts payable | 47/48 | €11,714 | €10,600 | -€1,114 | -9.5% |
| Remuneration, social security and pensions | 62 | - | €42,248 | +€42,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €2,519 | +€1,057 | +72.3% |
| Other operating charges | 640/8 | €102 | €400 | +€297 | +290.3% |
| Non-recurring operating charges | 66A | €355 | - | -€355 | |
| Gross operating margin | 9900 | €88,904 | €160,951 | +€72,047 | +81.0% |
| Operating profit (loss) | 9901 | €86,985 | €115,784 | +€28,799 | +33.1% |
| Financial income | 75/76B | €185 | €3,336 | +€3,152 | +1707.8% |
| Recurring financial income | 75 | €185 | €3,336 | +€3,152 | +1707.8% |
| Financial charges | 65/66B | €1,960 | €909 | -€1,051 | -53.6% |
| Recurring financial charges | 65 | €1,960 | €909 | -€1,051 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | €85,210 | €118,212 | +€33,002 | +38.7% |
| Income taxes | 67/77 | €18,741 | €27,161 | +€8,420 | +44.9% |
| Profit (loss) for the period | 9904 | €66,469 | €91,051 | +€24,582 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,469 | €91,051 | +€24,582 | +37.0% |
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 7 October 2026 via checked.be.