KALLISTO: 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.
KALLISTO
Largest movements
- Cash -€68,326
down €68,326 (-42.9%), from €159,258 to €90,931
mainly Investment in fixed assets (net) (-€97,966) and Contributions, distributions and other (-€67,500)
- Tangible fixed assets +€68,276
up €68,276 (+51.8%), from €131,857 to €200,133
of which Land and buildings: +€48,635
- Receivables after one year -€24,858
down €24,858 (-37.2%), from €66,842 to €41,984
- Receivables within one year +€14,136
up €14,136 (+42.9%), from €32,916 to €47,052
of which Other amounts receivable: +€18,386
- Intangible fixed assets +€5,073
new in 2025: €5,073
- Other debts +€61,621
up €61,621 (+134%), from €45,879 to €107,500
- Trade debts -€46,835
down €46,835 (-78.9%), from €59,358 to €12,523
- Provisions -€32,573
down €32,573 (-52.6%), from €61,973 to €29,400
- Tax, wage and social debts +€6,878
up €6,878, from €0 to €6,878
- Profit (loss) carried forward +€5,775
up €5,775 (+6,967%), from €83 to €5,858
- Gross operating margin +€45,374
up €45,374 (+58.2%), from €77,938 to €123,312
- Taxes +€12,662
up €12,662 (+88.6%), from €14,285 to €26,947
- Other operating charges +€2,136
up €2,136 (+388%), from €551 to €2,687
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 | €391,394 | €386,258 | -€5,135 | -1.3% |
| Fixed assets | 21/28 | €131,857 | €205,206 | +€73,349 | +55.6% |
| Intangible fixed assets | 21 | - | €5,073 | +€5,073 | |
| Tangible fixed assets | 22/27 | €131,857 | €200,133 | +€68,276 | +51.8% |
| Land and buildings | 22 | €67,477 | €116,112 | +€48,635 | +72.1% |
| Plant, machinery and equipment | 23 | €27,337 | €23,279 | -€4,058 | -14.8% |
| Furniture and vehicles | 24 | €37,043 | €60,743 | +€23,700 | +64.0% |
| Current assets | 29/58 | €259,537 | €181,052 | -€78,484 | -30.2% |
| Amounts receivable after more than one year | 29 | €66,842 | €41,984 | -€24,858 | -37.2% |
| Other amounts receivable | 291 | €66,842 | €41,984 | -€24,858 | -37.2% |
| Amounts receivable within one year | 40/41 | €32,916 | €47,052 | +€14,136 | +42.9% |
| Trade receivables | 40 | €5,000 | €750 | -€4,250 | -85.0% |
| Other amounts receivable | 41 | €27,916 | €46,302 | +€18,386 | +65.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €159,258 | €90,931 | -€68,326 | -42.9% |
| Deferred charges and accrued income | 490/1 | €521 | €1,085 | +€564 | +108% |
| Total equity and liabilities | 10/49 | €391,394 | €386,258 | -€5,135 | -1.3% |
| Equity | 10/15 | €224,183 | €229,958 | +€5,775 | +2.6% |
| Contributions | 10/11 | €128,000 | €128,000 | = | 0.0% |
| Reserves | 13 | €96,100 | €96,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,800 | €12,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,800 | €12,800 | = | 0.0% |
| Distributable reserves | 133 | €83,300 | €83,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83 | €5,858 | +€5,775 | +6,967% |
| Provisions and deferred taxes | 16 | €61,973 | €29,400 | -€32,573 | -52.6% |
| Provisions for liabilities and charges | 160/5 | €61,973 | €29,400 | -€32,573 | -52.6% |
| Environmental obligations | 163 | €61,973 | €29,400 | -€32,573 | -52.6% |
| Amounts payable | 17/49 | €105,237 | €126,901 | +€21,663 | +20.6% |
| Amounts payable within one year | 42/48 | €105,237 | €126,901 | +€21,663 | +20.6% |
| Trade debts | 44 | €59,358 | €12,523 | -€46,835 | -78.9% |
| Suppliers | 440/4 | €59,358 | €12,523 | -€46,835 | -78.9% |
| Taxes, remuneration and social security | 45 | €0 | €6,878 | +€6,878 | |
| Taxes | 450/3 | €0 | €6,878 | +€6,878 | |
| Other amounts payable | 47/48 | €45,879 | €107,500 | +€61,621 | +134% |
| Non-recurring operating income | 76A | - | €39,155 | +€39,155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,658 | €24,617 | -€41 | -0.2% |
| Other operating charges | 640/8 | €551 | €2,687 | +€2,136 | +388% |
| Gross operating margin | 9900 | €77,938 | €123,312 | +€45,374 | +58.2% |
| Operating profit (loss) | 9901 | €52,730 | €96,008 | +€43,279 | +82.1% |
| Financial income | 75/76B | €4,389 | €4,318 | -€71 | -1.6% |
| Recurring financial income | 75 | €4,389 | €4,318 | -€71 | -1.6% |
| Financial charges | 65/66B | €44 | €105 | +€61 | +140% |
| Recurring financial charges | 65 | €44 | €105 | +€61 | +140% |
| Profit (loss) for the period before taxes | 9903 | €57,076 | €100,222 | +€43,146 | +75.6% |
| Income taxes | 67/77 | €14,285 | €26,947 | +€12,662 | +88.6% |
| Profit (loss) for the period | 9904 | €42,791 | €73,275 | +€30,484 | +71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,791 | €73,275 | +€30,484 | +71.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.