Kalliopé: 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.
Kalliopé
Largest movements
- Cash +€15,577
up €15,577 (+47.6%), from €32,698 to €48,275
mainly Net result for the year (+€19,226) and Receivables within one year (+€4,759)
- Tangible fixed assets +€7,664
up €7,664 (+2136.5%), from €359 to €8,022
- Receivables within one year -€4,759
down €4,759 (-30.3%), from €15,709 to €10,950
of which Other amounts receivable: -€7,140
- Deferred charges and accrued income -€776
down €776 (-13.2%), from €5,860 to €5,084
- Reserves +€19,226
up €19,226 (+102.5%), from €18,750 to €37,976
of which Distributable reserves: +€19,226
- Advances received -€9,815
down €9,815 (-99.9%), from €9,824 to €8
- Tax, wage and social debts +€3,596
up €3,596 (+66.0%), from €5,452 to €9,048
- Other debts +€3,577
up €3,577, from €0 to €3,577
- Trade debts +€1,121
up €1,121 (+71.5%), from €1,568 to €2,689
- Gross operating margin +€10,014
up €10,014 (+42.8%), from €23,385 to €33,399
- Turnover +€8,975
up €8,975 (+27.8%), from €32,296 to €41,271
- Taxes +€4,335
up €4,335 (+75.0%), from €5,779 to €10,115
- Purchases and services +€2,031
up €2,031 (+14.6%), from €13,903 to €15,934
- Other operating charges +€1,461
up €1,461 (+163.2%), from €895 to €2,356
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 | €54,625 | €72,331 | +€17,706 | +32.4% |
| Fixed assets | 21/28 | €359 | €8,022 | +€7,664 | +2136.5% |
| Tangible fixed assets | 22/27 | €359 | €8,022 | +€7,664 | +2136.5% |
| Furniture and vehicles | 24 | €359 | €8,022 | +€7,664 | +2136.5% |
| Current assets | 29/58 | €54,266 | €64,309 | +€10,042 | +18.5% |
| Amounts receivable within one year | 40/41 | €15,709 | €10,950 | -€4,759 | -30.3% |
| Trade receivables | 40 | €8,569 | €10,950 | +€2,381 | +27.8% |
| Other amounts receivable | 41 | €7,140 | - | -€7,140 | |
| Cash at bank and in hand | 54/58 | €32,698 | €48,275 | +€15,577 | +47.6% |
| Deferred charges and accrued income | 490/1 | €5,860 | €5,084 | -€776 | -13.2% |
| Total equity and liabilities | 10/49 | €54,625 | €72,331 | +€17,706 | +32.4% |
| Equity | 10/15 | €37,782 | €57,009 | +€19,226 | +50.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €18,750 | €37,976 | +€19,226 | +102.5% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Distributable reserves | 133 | €18,500 | €37,726 | +€19,226 | +103.9% |
| Profit (loss) carried forward | 14 | €11,532 | €11,532 | = | 0.0% |
| Amounts payable | 17/49 | €16,843 | €15,322 | -€1,521 | -9.0% |
| Amounts payable within one year | 42/48 | €16,843 | €15,322 | -€1,521 | -9.0% |
| Trade debts | 44 | €1,568 | €2,689 | +€1,121 | +71.5% |
| Suppliers | 440/4 | €1,568 | €2,689 | +€1,121 | +71.5% |
| Advances received on contracts in progress | 46 | €9,824 | €8 | -€9,815 | -99.9% |
| Taxes, remuneration and social security | 45 | €5,452 | €9,048 | +€3,596 | +66.0% |
| Taxes | 450/3 | €5,452 | €9,048 | +€3,596 | +66.0% |
| Other amounts payable | 47/48 | €0 | €3,577 | +€3,577 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €32,296 | €41,271 | +€8,975 | +27.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €13,903 | €15,934 | +€2,031 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,719 | +€966 | +128.3% |
| Other operating charges | 640/8 | €895 | €2,356 | +€1,461 | +163.2% |
| Gross operating margin | 9900 | €23,385 | €33,399 | +€10,014 | +42.8% |
| Operating profit (loss) | 9901 | €21,737 | €29,325 | +€7,587 | +34.9% |
| Financial income | 75/76B | €642 | €104 | -€537 | -83.7% |
| Recurring financial income | 75 | €642 | €104 | -€537 | -83.7% |
| Financial charges | 65/66B | €106 | €88 | -€18 | -17.1% |
| Recurring financial charges | 65 | €106 | €88 | -€18 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €22,273 | €29,341 | +€7,068 | +31.7% |
| Income taxes | 67/77 | €5,779 | €10,115 | +€4,335 | +75.0% |
| Profit (loss) for the period | 9904 | €16,494 | €19,226 | +€2,733 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,494 | €19,226 | +€2,733 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.