KALOGA: 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.
KALOGA
Largest movements
- Cash +€19,437
up €19,437 (+349%), from €5,568 to €25,006
mainly Other debts (+€10,998) and Net result for the year (+€5,169)
- Deferred charges and accrued income +€1,786
new in 2025: €1,786
- Receivables within one year +€1,435
up €1,435 (+943%), from €152 to €1,588
of which Trade receivables: +€1,588
- Other debts +€10,998
up €10,998 (+948%), from €1,161 to €12,159
- Reserves +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€3,911
new in 2025: €3,911
- Trade debts +€2,448
up €2,448 (+342%), from €716 to €3,165
- Gross operating margin +€9,959
up €9,959, from -€2,251 to €7,708
- Taxes +€1,400
new in 2025: €1,400
- Other operating charges +€599
up €599 (+137%), from €437 to €1,036
- Financial charges +€86
up €86 (+500%), from €17 to €103
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 | €5,721 | €28,379 | +€22,659 | +396% |
| Current assets | 29/58 | €5,721 | €28,379 | +€22,659 | +396% |
| Amounts receivable within one year | 40/41 | €152 | €1,588 | +€1,435 | +943% |
| Trade receivables | 40 | - | €1,588 | +€1,588 | |
| Other amounts receivable | 41 | €152 | - | -€152 | |
| Cash at bank and in hand | 54/58 | €5,568 | €25,006 | +€19,437 | +349% |
| Deferred charges and accrued income | 490/1 | - | €1,786 | +€1,786 | |
| Total equity and liabilities | 10/49 | €5,721 | €28,379 | +€22,659 | +396% |
| Equity | 10/15 | €2,294 | €7,463 | +€5,169 | +225% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€2,706 | -€2,537 | +€169 | +6.3% |
| Amounts payable | 17/49 | €3,426 | €20,916 | +€17,490 | +510% |
| Amounts payable within one year | 42/48 | €1,877 | €19,234 | +€17,357 | +925% |
| Trade debts | 44 | €716 | €3,165 | +€2,448 | +342% |
| Suppliers | 440/4 | €716 | €3,165 | +€2,448 | +342% |
| Taxes, remuneration and social security | 45 | - | €3,911 | +€3,911 | |
| Taxes | 450/3 | - | €3,911 | +€3,911 | |
| Other amounts payable | 47/48 | €1,161 | €12,159 | +€10,998 | +948% |
| Accrued charges and deferred income | 492/3 | €1,550 | €1,682 | +€132 | +8.5% |
| Other operating charges | 640/8 | €437 | €1,036 | +€599 | +137% |
| Gross operating margin | 9900 | -€2,251 | €7,708 | +€9,959 | |
| Operating profit (loss) | 9901 | -€2,689 | €6,672 | +€9,361 | |
| Financial charges | 65/66B | €17 | €103 | +€86 | +500% |
| Recurring financial charges | 65 | €17 | €103 | +€86 | +500% |
| Profit (loss) for the period before taxes | 9903 | -€2,706 | €6,569 | +€9,275 | |
| Income taxes | 67/77 | - | €1,400 | +€1,400 | |
| Profit (loss) for the period | 9904 | -€2,706 | €5,169 | +€7,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,706 | €5,169 | +€7,875 |
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 15 October 2026 via checked.be.