KALOMA: 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.
KALOMA
Largest movements
- Tangible fixed assets -€28,118
down €28,118 (-6.1%), from €460,062 to €431,944
of which Land and buildings: -€16,968
- Cash +€27,358
up €27,358 (+80.1%), from €34,144 to €61,502
mainly Net result for the year (+€67,924) and Depreciation (+€32,229)
- Receivables within one year +€23,367
up €23,367 (+320%), from €7,309 to €30,676
of which Trade receivables: +€30,492
- Debts after one year -€55,990
down €55,990 (-12.7%), from €440,942 to €384,953
of which Financial debts: -€60,910
- Profit (loss) carried forward +€52,924
up €52,924 (+139%), from €38,132 to €91,056
- Accrued charges and deferred income +€12,641
up €12,641 (+86.6%), from €14,595 to €27,236
- Other debts +€12,018
up €12,018 (+242%), from €4,966 to €16,984
- Gross operating margin +€100,429
up €100,429 (+646%), from €15,538 to €115,968
- Depreciation +€15,269
up €15,269 (+90.0%), from €16,960 to €32,229
- Taxes +€2,816
new in 2025: €2,816
- Financial charges +€2,319
up €2,319 (+31.4%), from €7,384 to €9,703
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 | €501,785 | €526,037 | +€24,253 | +4.8% |
| Fixed assets | 21/28 | €460,312 | €432,194 | -€28,118 | -6.1% |
| Tangible fixed assets | 22/27 | €460,062 | €431,944 | -€28,118 | -6.1% |
| Land and buildings | 22 | €385,598 | €368,630 | -€16,968 | -4.4% |
| Plant, machinery and equipment | 23 | - | €3,742 | +€3,742 | |
| Furniture and vehicles | 24 | €74,463 | €59,572 | -€14,892 | -20.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €41,473 | €93,844 | +€52,371 | +126% |
| Amounts receivable within one year | 40/41 | €7,309 | €30,676 | +€23,367 | +320% |
| Trade receivables | 40 | - | €30,492 | +€30,492 | |
| Other amounts receivable | 41 | €7,309 | €184 | -€7,125 | -97.5% |
| Cash at bank and in hand | 54/58 | €34,144 | €61,502 | +€27,358 | +80.1% |
| Deferred charges and accrued income | 490/1 | €21 | €1,666 | +€1,645 | +7,984% |
| Total equity and liabilities | 10/49 | €501,785 | €526,037 | +€24,253 | +4.8% |
| Equity | 10/15 | €39,132 | €92,056 | +€52,924 | +135% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,132 | €91,056 | +€52,924 | +139% |
| Amounts payable | 17/49 | €462,653 | €433,981 | -€28,671 | -6.2% |
| Amounts payable after more than one year | 17 | €440,942 | €384,953 | -€55,990 | -12.7% |
| Financial debts | 170/4 | €440,942 | €380,033 | -€60,910 | -13.8% |
| Other amounts payable | 178/9 | - | €4,920 | +€4,920 | |
| Amounts payable within one year | 42/48 | €7,115 | €21,792 | +€14,677 | +206% |
| Trade debts | 44 | €2,149 | €2,810 | +€661 | +30.8% |
| Suppliers | 440/4 | €2,149 | €2,810 | +€661 | +30.8% |
| Taxes, remuneration and social security | 45 | - | €1,998 | +€1,998 | |
| Taxes | 450/3 | - | €1,998 | +€1,998 | |
| Other amounts payable | 47/48 | €4,966 | €16,984 | +€12,018 | +242% |
| Accrued charges and deferred income | 492/3 | €14,595 | €27,236 | +€12,641 | +86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,960 | €32,229 | +€15,269 | +90.0% |
| Other operating charges | 640/8 | €3,730 | €3,296 | -€433 | -11.6% |
| Gross operating margin | 9900 | €15,538 | €115,968 | +€100,429 | +646% |
| Operating profit (loss) | 9901 | -€5,152 | €80,442 | +€85,594 | |
| Financial income | 75/76B | €10 | €1 | -€9 | -88.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -88.0% |
| Financial charges | 65/66B | €7,384 | €9,703 | +€2,319 | +31.4% |
| Recurring financial charges | 65 | €7,384 | €9,703 | +€2,319 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,526 | €70,740 | +€83,266 | |
| Income taxes | 67/77 | - | €2,816 | +€2,816 | |
| Profit (loss) for the period | 9904 | -€12,526 | €67,924 | +€80,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,526 | €67,924 | +€80,450 |
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 30 October 2026 via checked.be.