KALOUMA: 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.
KALOUMA
Largest movements
- Tangible fixed assets -€8,611
down €8,611 (-2.6%), from €331,497 to €322,886
of which Land and buildings: -€9,744
- Cash -€6,813
down €6,813 (-38.4%), from €17,745 to €10,932
mainly Debts after one year (-€16,285) and Net result for the year (-€15,256)
- Other debts +€36,626
up €36,626 (+142%), from €25,844 to €62,470
- Debts after one year -€16,285
down €16,285 (-5.6%), from €293,101 to €276,816
- Profit (loss) carried forward -€15,256
down €15,256 (-23.7%), from -€64,508 to -€79,764
- Trade debts -€11,118
down €11,118 (-22.6%), from €49,091 to €37,973
- Tax, wage and social debts -€4,157
down €4,157 (-19.3%), from €21,517 to €17,360
of which Remuneration and social security: -€7,709
- Gross operating margin -€25,488
down €25,488 (-17.4%), from €146,559 to €121,071
- Staff costs +€11,764
up €11,764 (+13.1%), from €90,074 to €101,839
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 | €363,577 | €349,741 | -€13,836 | -3.8% |
| Fixed assets | 21/28 | €331,762 | €323,151 | -€8,611 | -2.6% |
| Tangible fixed assets | 22/27 | €331,497 | €322,886 | -€8,611 | -2.6% |
| Land and buildings | 22 | €315,649 | €305,905 | -€9,744 | -3.1% |
| Plant, machinery and equipment | 23 | €10,943 | €14,031 | +€3,088 | +28.2% |
| Furniture and vehicles | 24 | €4,905 | €2,950 | -€1,954 | -39.8% |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €31,815 | €26,590 | -€5,225 | -16.4% |
| Stocks and contracts in progress | 3 | €5,397 | €5,485 | +€89 | +1.6% |
| Stocks | 30/36 | €5,397 | €5,485 | +€89 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,609 | €8,017 | +€2,409 | +42.9% |
| Trade receivables | 40 | €4,362 | €7,835 | +€3,473 | +79.6% |
| Other amounts receivable | 41 | €1,247 | €182 | -€1,064 | -85.4% |
| Cash at bank and in hand | 54/58 | €17,745 | €10,932 | -€6,813 | -38.4% |
| Deferred charges and accrued income | 490/1 | €3,065 | €2,155 | -€910 | -29.7% |
| Total equity and liabilities | 10/49 | €363,577 | €349,741 | -€13,836 | -3.8% |
| Equity | 10/15 | -€45,908 | -€61,164 | -€15,256 | -33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,508 | -€79,764 | -€15,256 | -23.7% |
| Amounts payable | 17/49 | €409,485 | €410,905 | +€1,420 | +0.3% |
| Amounts payable after more than one year | 17 | €293,101 | €276,816 | -€16,285 | -5.6% |
| Financial debts | 170/4 | €293,101 | €276,816 | -€16,285 | -5.6% |
| Amounts payable within one year | 42/48 | €116,384 | €134,089 | +€17,706 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €19,931 | €16,285 | -€3,646 | -18.3% |
| Trade debts | 44 | €49,091 | €37,973 | -€11,118 | -22.6% |
| Suppliers | 440/4 | €49,091 | €37,973 | -€11,118 | -22.6% |
| Taxes, remuneration and social security | 45 | €21,517 | €17,360 | -€4,157 | -19.3% |
| Taxes | 450/3 | €391 | €3,943 | +€3,552 | +908% |
| Remuneration and social security | 454/9 | €21,126 | €13,417 | -€7,709 | -36.5% |
| Other amounts payable | 47/48 | €25,844 | €62,470 | +€36,626 | +142% |
| Remuneration, social security and pensions | 62 | €90,074 | €101,839 | +€11,764 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,158 | €17,203 | -€954 | -5.3% |
| Other operating charges | 640/8 | €2,993 | €2,839 | -€154 | -5.1% |
| Gross operating margin | 9900 | €146,559 | €121,071 | -€25,488 | -17.4% |
| Operating profit (loss) | 9901 | €35,335 | -€809 | -€36,144 | |
| Financial income | 75/76B | €236 | €0 | -€236 | -99.9% |
| Recurring financial income | 75 | €236 | €0 | -€236 | -99.9% |
| Financial charges | 65/66B | €15,635 | €14,230 | -€1,405 | -9.0% |
| Recurring financial charges | 65 | €15,635 | €14,230 | -€1,405 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €19,936 | -€15,039 | -€34,975 | |
| Income taxes | 67/77 | €164 | €218 | +€54 | +33.0% |
| Profit (loss) for the period | 9904 | €19,772 | -€15,256 | -€35,029 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,772 | -€15,256 | -€35,029 |
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 18 October 2026 via checked.be.