KALORATIX: 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.
KALORATIX
Largest movements
- Receivables within one year +€27,476
up €27,476 (+118%), from €23,261 to €50,737
of which Other amounts receivable: +€25,955
- Tangible fixed assets -€25,157
down €25,157 (-3.4%), from €748,964 to €723,807
of which Land and buildings: -€37,550
- Cash +€18,380
up €18,380 (+52.6%), from €34,936 to €53,316
mainly Depreciation (+€45,620) and Net result for the year (+€43,912)
- Debts after one year -€50,109
down €50,109 (-16.6%), from €302,573 to €252,464
- Reserves +€45,640
up €45,640 (+12.0%), from €381,360 to €427,000
- Tax, wage and social debts +€10,520
up €10,520 (+353%), from €2,982 to €13,502
of which Taxes: +€12,105
- Other debts +€10,437
up €10,437 (+16.5%), from €63,152 to €73,589
- Gross operating margin -€14,042
down €14,042 (-10.5%), from €133,617 to €119,575
- Depreciation +€7,938
up €7,938 (+21.1%), from €37,682 to €45,620
- Taxes -€2,501
down €2,501 (-10.7%), from €23,450 to €20,949
- Financial charges -€1,429
down €1,429 (-13.6%), from €10,523 to €9,094
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 | €808,953 | €827,861 | +€18,907 | +2.3% |
| Fixed assets | 21/28 | €748,964 | €723,807 | -€25,157 | -3.4% |
| Tangible fixed assets | 22/27 | €748,964 | €723,807 | -€25,157 | -3.4% |
| Land and buildings | 22 | €738,557 | €701,007 | -€37,550 | -5.1% |
| Plant, machinery and equipment | 23 | €9,912 | €11,060 | +€1,149 | +11.6% |
| Furniture and vehicles | 24 | €495 | €11,740 | +€11,245 | +2,274% |
| Current assets | 29/58 | €59,990 | €104,054 | +€44,064 | +73.5% |
| Amounts receivable within one year | 40/41 | €23,261 | €50,737 | +€27,476 | +118% |
| Trade receivables | 40 | €21,711 | €23,232 | +€1,521 | +7.0% |
| Other amounts receivable | 41 | €1,550 | €27,505 | +€25,955 | +1,674% |
| Cash at bank and in hand | 54/58 | €34,936 | €53,316 | +€18,380 | +52.6% |
| Deferred charges and accrued income | 490/1 | €1,792 | - | -€1,792 | |
| Total equity and liabilities | 10/49 | €808,953 | €827,861 | +€18,907 | +2.3% |
| Equity | 10/15 | €395,587 | €439,499 | +€43,912 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €381,360 | €427,000 | +€45,640 | +12.0% |
| Distributable reserves | 133 | €381,360 | €427,000 | +€45,640 | +12.0% |
| Profit (loss) carried forward | 14 | €1,827 | €99 | -€1,728 | -94.6% |
| Amounts payable | 17/49 | €413,366 | €388,361 | -€25,005 | -6.0% |
| Amounts payable after more than one year | 17 | €302,573 | €252,464 | -€50,109 | -16.6% |
| Financial debts | 170/4 | €302,573 | €252,464 | -€50,109 | -16.6% |
| Amounts payable within one year | 42/48 | €110,793 | €132,932 | +€22,139 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €35,049 | €29,496 | -€5,554 | -15.8% |
| Financial debts | 43 | €8,719 | €15,203 | +€6,484 | +74.4% |
| Credit institutions | 430/8 | €8,719 | €15,203 | +€6,484 | +74.4% |
| Trade debts | 44 | €892 | €1,143 | +€251 | +28.2% |
| Suppliers | 440/4 | €892 | €1,143 | +€251 | +28.2% |
| Taxes, remuneration and social security | 45 | €2,982 | €13,502 | +€10,520 | +353% |
| Taxes | 450/3 | €1,397 | €13,502 | +€12,105 | +867% |
| Remuneration and social security | 454/9 | €1,585 | - | -€1,585 | |
| Other amounts payable | 47/48 | €63,152 | €73,589 | +€10,437 | +16.5% |
| Accrued charges and deferred income | 492/3 | - | €2,965 | +€2,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,682 | €45,620 | +€7,938 | +21.1% |
| Gross operating margin | 9900 | €133,617 | €119,575 | -€14,042 | -10.5% |
| Operating profit (loss) | 9901 | €95,935 | €73,955 | -€21,980 | -22.9% |
| Financial income | 75/76B | €59 | - | -€59 | |
| Recurring financial income | 75 | €59 | - | -€59 | |
| Financial charges | 65/66B | €10,523 | €9,094 | -€1,429 | -13.6% |
| Recurring financial charges | 65 | €10,523 | €9,094 | -€1,429 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €85,472 | €64,861 | -€20,611 | -24.1% |
| Income taxes | 67/77 | €23,450 | €20,949 | -€2,501 | -10.7% |
| Profit (loss) for the period | 9904 | €62,022 | €43,912 | -€18,110 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,022 | €43,912 | -€18,110 | -29.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.