KALYPSICO: 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.
KALYPSICO
Largest movements
- Cash -€446,262
down €446,262 (-85.7%), from €520,788 to €74,526
mainly Receivables after one year (-€310,372) and Receivables within one year (-€249,389)
- Receivables after one year +€310,372
up €310,372 (+163.2%), from €190,128 to €500,500
- Receivables within one year +€249,389
up €249,389, from €0 to €249,389
of which Other amounts receivable: +€248,179
- Deferred charges and accrued income +€12,280
up €12,280 (+408.3%), from €3,008 to €15,288
- Other debts +€89,264
new in 2024: €89,264
- Tax, wage and social debts +€22,095
up €22,095 (+22.7%), from €97,202 to €119,297
- Reserves +€19,037
up €19,037 (+3.6%), from €523,938 to €542,975
of which Distributable reserves: +€19,037
- Financial income +€8,289
up €8,289 (+148.7%), from €5,574 to €13,863
of which Financial income: +€8,289
- Gross operating margin -€4,361
down €4,361 (-2.7%), from €158,968 to €154,608
- Taxes +€2,287
up €2,287 (+4.3%), from €53,778 to €56,065
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €720,367 | €848,179 | +€127,812 | +17.7% |
| Fixed assets | 21/28 | €6,443 | €8,476 | +€2,033 | +31.5% |
| Tangible fixed assets | 22/27 | €2,513 | €4,546 | +€2,033 | +80.9% |
| Furniture and vehicles | 24 | €2,513 | €4,546 | +€2,033 | +80.9% |
| Financial fixed assets | 28 | €3,930 | €3,930 | = | 0.0% |
| Current assets | 29/58 | €713,924 | €839,703 | +€125,779 | +17.6% |
| Amounts receivable after more than one year | 29 | €190,128 | €500,500 | +€310,372 | +163.2% |
| Other amounts receivable | 291 | €190,128 | €500,500 | +€310,372 | +163.2% |
| Amounts receivable within one year | 40/41 | €0 | €249,389 | +€249,389 | |
| Trade receivables | 40 | €0 | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | - | €248,179 | +€248,179 | |
| Cash at bank and in hand | 54/58 | €520,788 | €74,526 | -€446,262 | -85.7% |
| Deferred charges and accrued income | 490/1 | €3,008 | €15,288 | +€12,280 | +408.3% |
| Total equity and liabilities | 10/49 | €720,367 | €848,179 | +€127,812 | +17.7% |
| Equity | 10/15 | €616,056 | €635,093 | +€19,037 | +3.1% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €523,938 | €542,975 | +€19,037 | +3.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €523,938 | €542,975 | +€19,037 | +3.6% |
| Profit (loss) carried forward | 14 | €71,118 | €71,118 | = | 0.0% |
| Amounts payable | 17/49 | €104,311 | €213,086 | +€108,775 | +104.3% |
| Amounts payable within one year | 42/48 | €104,311 | €212,887 | +€108,576 | +104.1% |
| Trade debts | 44 | €7,109 | €4,326 | -€2,783 | -39.2% |
| Suppliers | 440/4 | €7,109 | €4,326 | -€2,783 | -39.2% |
| Taxes, remuneration and social security | 45 | €97,202 | €119,297 | +€22,095 | +22.7% |
| Taxes | 450/3 | €97,202 | €119,297 | +€22,095 | +22.7% |
| Other amounts payable | 47/48 | - | €89,264 | +€89,264 | |
| Accrued charges and deferred income | 492/3 | - | €199 | +€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,312 | €2,558 | +€246 | +10.6% |
| Other operating charges | 640/8 | €695 | €571 | -€124 | -17.8% |
| Gross operating margin | 9900 | €158,968 | €154,608 | -€4,361 | -2.7% |
| Operating profit (loss) | 9901 | €155,962 | €151,479 | -€4,483 | -2.9% |
| Financial income | 75/76B | €5,574 | €13,863 | +€8,289 | +148.7% |
| Recurring financial income | 75 | €5,574 | €13,863 | +€8,289 | +148.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €849 | €975 | +€126 | +14.8% |
| Recurring financial charges | 65 | €849 | €975 | +€126 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €160,686 | €164,366 | +€3,680 | +2.3% |
| Income taxes | 67/77 | €53,778 | €56,065 | +€2,287 | +4.3% |
| Profit (loss) for the period | 9904 | €106,908 | €108,301 | +€1,393 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,908 | €108,301 | +€1,393 | +1.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.