Kalmya: 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.
Kalmya
Largest movements
- Stocks and contracts -€3,665
down €3,665 (-67.3%), from €5,442 to €1,777
- Cash -€966
down €966 (-34.6%), from €2,796 to €1,829
mainly Net result for the year (-€4,010) and Debts after one year (-€1,398)
- Receivables within one year -€669
down €669 (-93.6%), from €715 to €46
- Deferred charges and accrued income -€102
no longer reported in 2025 (was €102)
- Profit (loss) carried forward -€4,010
down €4,010 (-54.3%), from -€7,381 to -€11,392
- Debts after one year -€1,398
down €1,398 (-12.3%), from €11,398 to €10,000
of which Other amounts payable: -€1,398
- Gross operating margin +€3,055
up €3,055 (+47.2%), from -€6,479 to -€3,423
- Other operating charges -€420
down €420 (-44.7%), from €940 to €520
- Financial income -€189
no longer reported in 2025 (was €189)
- Financial charges -€85
down €85 (-55.7%), from €152 to €67
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 | €9,054 | €3,652 | -€5,402 | -59.7% |
| Current assets | 29/58 | €9,054 | €3,652 | -€5,402 | -59.7% |
| Stocks and contracts in progress | 3 | €5,442 | €1,777 | -€3,665 | -67.3% |
| Stocks | 30/36 | €5,442 | €1,777 | -€3,665 | -67.3% |
| Amounts receivable within one year | 40/41 | €715 | €46 | -€669 | -93.6% |
| Other amounts receivable | 41 | €715 | €46 | -€669 | -93.6% |
| Cash at bank and in hand | 54/58 | €2,796 | €1,829 | -€966 | -34.6% |
| Deferred charges and accrued income | 490/1 | €102 | - | -€102 | |
| Total equity and liabilities | 10/49 | €9,054 | €3,652 | -€5,402 | -59.7% |
| Equity | 10/15 | -€2,381 | -€6,392 | -€4,010 | -168.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,381 | -€11,392 | -€4,010 | -54.3% |
| Amounts payable | 17/49 | €11,436 | €10,044 | -€1,392 | -12.2% |
| Amounts payable after more than one year | 17 | €11,398 | €10,000 | -€1,398 | -12.3% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €1,398 | - | -€1,398 | |
| Amounts payable within one year | 42/48 | €38 | €44 | +€6 | +15.7% |
| Trade debts | 44 | €38 | €44 | +€6 | +15.7% |
| Suppliers | 440/4 | €38 | €44 | +€6 | +15.7% |
| Other operating charges | 640/8 | €940 | €520 | -€420 | -44.7% |
| Gross operating margin | 9900 | -€6,479 | -€3,423 | +€3,055 | +47.2% |
| Operating profit (loss) | 9901 | -€7,418 | -€3,943 | +€3,475 | +46.8% |
| Financial income | 75/76B | €189 | - | -€189 | |
| Recurring financial income | 75 | €189 | - | -€189 | |
| Financial charges | 65/66B | €152 | €67 | -€85 | -55.7% |
| Recurring financial charges | 65 | €152 | €67 | -€85 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,381 | -€4,010 | +€3,371 | +45.7% |
| Profit (loss) for the period | 9904 | -€7,381 | -€4,010 | +€3,371 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,381 | -€4,010 | +€3,371 | +45.7% |
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 12 October 2026 via checked.be.