KALUNA: 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.
KALUNA
Largest movements
- Receivables within one year -€1,234
down €1,234 (-3.0%), from €41,309 to €40,075
- Cash -€654
down €654 (-58.0%), from €1,129 to €475
mainly Net result for the year (-€1,444) and Trade debts (-€443)
- Profit (loss) carried forward -€1,444
down €1,444 (-6.6%), from €21,994 to €20,550
- Trade debts -€443
no longer reported in 2025 (was €443)
- Gross operating margin -€6,715
down €6,715, from €6,455 to -€260
- Financial charges +€723
up €723 (+4681.0%), from €15 to €738
- Other operating charges -€627
down €627 (-69.7%), from €899 to €272
- Taxes +€174
new in 2025: €174
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 | €42,438 | €40,550 | -€1,888 | -4.4% |
| Current assets | 29/58 | €42,438 | €40,550 | -€1,888 | -4.4% |
| Amounts receivable within one year | 40/41 | €41,309 | €40,075 | -€1,234 | -3.0% |
| Other amounts receivable | 41 | €41,309 | €40,075 | -€1,234 | -3.0% |
| Cash at bank and in hand | 54/58 | €1,129 | €475 | -€654 | -58.0% |
| Total equity and liabilities | 10/49 | €42,438 | €40,550 | -€1,888 | -4.4% |
| Equity | 10/15 | €41,994 | €40,550 | -€1,444 | -3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,994 | €20,550 | -€1,444 | -6.6% |
| Amounts payable | 17/49 | €443 | - | -€443 | |
| Amounts payable within one year | 42/48 | €443 | - | -€443 | |
| Trade debts | 44 | €443 | - | -€443 | |
| Suppliers | 440/4 | €443 | - | -€443 | |
| Non-recurring operating income | 76A | €17,000 | - | -€17,000 | |
| Other operating charges | 640/8 | €899 | €272 | -€627 | -69.7% |
| Gross operating margin | 9900 | €6,455 | -€260 | -€6,715 | |
| Operating profit (loss) | 9901 | €5,556 | -€532 | -€6,088 | |
| Financial charges | 65/66B | €15 | €738 | +€723 | +4681.0% |
| Recurring financial charges | 65 | €15 | €738 | +€723 | +4681.0% |
| Profit (loss) for the period before taxes | 9903 | €5,541 | -€1,270 | -€6,811 | |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | €5,541 | -€1,444 | -€6,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,541 | -€1,444 | -€6,985 |
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 10 October 2026 via checked.be.