KALYO: what changed
Two fiscal 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.
KALYO
Largest movements
- Tangible fixed assets -€1,091
no longer reported in 2025 (was €1,091)
- Tax, wage and social debts -€2,540
no longer reported in 2025 (was €2,540)
- Profit (loss) carried forward +€1,352
up €1,352 (+1.2%), from -€115,702 to -€114,351
- Other debts +€641
up €641 (+0.5%), from €130,288 to €130,928
- Gross operating margin +€4,925
up €4,925, from -€1,215 to €3,711
- Other operating charges +€495
up €495 (+127.7%), from €387 to €882
- Financial charges +€395
new in 2025: €395
- Depreciation -€149
down €149 (-12.0%), from €1,240 to €1,091
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 | €61,460 | €60,767 | -€692 | -1.1% |
| Fixed assets | 21/28 | €1,091 | - | -€1,091 | |
| Tangible fixed assets | 22/27 | €1,091 | - | -€1,091 | |
| Furniture and vehicles | 24 | €1,091 | - | -€1,091 | |
| Current assets | 29/58 | €60,369 | €60,767 | +€398 | +0.7% |
| Stocks and contracts in progress | 3 | €21,000 | €21,000 | = | 0.0% |
| Stocks | 30/36 | €21,000 | €21,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,316 | €39,474 | +€157 | +0.4% |
| Other amounts receivable | 41 | €39,316 | €39,474 | +€157 | +0.4% |
| Cash at bank and in hand | 54/58 | €53 | €294 | +€241 | +456.0% |
| Total equity and liabilities | 10/49 | €61,460 | €60,767 | -€692 | -1.1% |
| Equity | 10/15 | -€71,879 | -€70,528 | +€1,352 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,223 | €25,223 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,223 | €25,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€115,702 | -€114,351 | +€1,352 | +1.2% |
| Amounts payable | 17/49 | €133,339 | €131,295 | -€2,044 | -1.5% |
| Amounts payable within one year | 42/48 | €133,339 | €131,295 | -€2,044 | -1.5% |
| Trade debts | 44 | €511 | €367 | -€145 | -28.3% |
| Suppliers | 440/4 | €511 | €367 | -€145 | -28.3% |
| Taxes, remuneration and social security | 45 | €2,540 | - | -€2,540 | |
| Taxes | 450/3 | €2,540 | - | -€2,540 | |
| Other amounts payable | 47/48 | €130,288 | €130,928 | +€641 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240 | €1,091 | -€149 | -12.0% |
| Other operating charges | 640/8 | €387 | €882 | +€495 | +127.7% |
| Gross operating margin | 9900 | -€1,215 | €3,711 | +€4,925 | |
| Operating profit (loss) | 9901 | -€2,842 | €1,738 | +€4,580 | |
| Financial income | 75/76B | €18 | €8 | -€10 | -53.9% |
| Recurring financial income | 75 | €18 | €8 | -€10 | -53.9% |
| Financial charges | 65/66B | - | €395 | +€395 | |
| Recurring financial charges | 65 | - | €395 | +€395 | |
| Profit (loss) for the period before taxes | 9903 | -€2,824 | €1,352 | +€4,175 | |
| Profit (loss) for the period | 9904 | -€2,824 | €1,352 | +€4,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,824 | €1,352 | +€4,175 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.