KALYPTUS: 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.
KALYPTUS
Largest movements
- Cash -€23,089
down €23,089 (-28.5%), from €80,961 to €57,872
mainly Contributions, distributions and other (-€81,146) and Other debts (-€12,993)
- Financial fixed assets +€10,000
up €10,000 (+6,730%), from €149 to €10,149
- Tangible fixed assets -€3,992
down €3,992 (-24.2%), from €16,501 to €12,509
of which Furniture and vehicles: -€3,518
- Other debts -€12,993
down €12,993 (-15.0%), from €86,769 to €73,775
- Tax, wage and social debts -€3,846
down €3,846 (-12.3%), from €31,208 to €27,361
of which Taxes: -€3,871
- Gross operating margin +€14,673
up €14,673 (+15.9%), from €92,002 to €106,674
- Taxes +€2,483
up €2,483 (+13.6%), from €18,279 to €20,761
- Depreciation -€1,577
down €1,577 (-33.2%), from €4,744 to €3,167
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 | €139,559 | €121,955 | -€17,605 | -12.6% |
| Fixed assets | 21/28 | €16,649 | €22,657 | +€6,008 | +36.1% |
| Tangible fixed assets | 22/27 | €16,501 | €12,509 | -€3,992 | -24.2% |
| Plant, machinery and equipment | 23 | €2,088 | €1,614 | -€474 | -22.7% |
| Furniture and vehicles | 24 | €14,413 | €10,895 | -€3,518 | -24.4% |
| Financial fixed assets | 28 | €149 | €10,149 | +€10,000 | +6,730% |
| Current assets | 29/58 | €122,910 | €99,298 | -€23,613 | -19.2% |
| Amounts receivable within one year | 40/41 | €40,849 | €41,241 | +€392 | +1.0% |
| Trade receivables | 40 | €40,466 | €40,003 | -€463 | -1.1% |
| Other amounts receivable | 41 | €383 | €1,239 | +€855 | +223% |
| Cash at bank and in hand | 54/58 | €80,961 | €57,872 | -€23,089 | -28.5% |
| Deferred charges and accrued income | 490/1 | €1,100 | €184 | -€916 | -83.2% |
| Total equity and liabilities | 10/49 | €139,559 | €121,955 | -€17,605 | -12.6% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €119,099 | €101,495 | -€17,605 | -14.8% |
| Amounts payable within one year | 42/48 | €119,099 | €101,495 | -€17,605 | -14.8% |
| Trade debts | 44 | €1,123 | €358 | -€765 | -68.1% |
| Suppliers | 440/4 | €1,123 | €358 | -€765 | -68.1% |
| Taxes, remuneration and social security | 45 | €31,208 | €27,361 | -€3,846 | -12.3% |
| Taxes | 450/3 | €28,427 | €24,556 | -€3,871 | -13.6% |
| Remuneration and social security | 454/9 | €2,781 | €2,805 | +€24 | +0.9% |
| Other amounts payable | 47/48 | €86,769 | €73,775 | -€12,993 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,744 | €3,167 | -€1,577 | -33.2% |
| Other operating charges | 640/8 | €186 | €1,189 | +€1,004 | +541% |
| Gross operating margin | 9900 | €92,002 | €106,674 | +€14,673 | +15.9% |
| Operating profit (loss) | 9901 | €87,072 | €102,318 | +€15,246 | +17.5% |
| Financial charges | 65/66B | €325 | €411 | +€86 | +26.3% |
| Recurring financial charges | 65 | €325 | €411 | +€86 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €86,747 | €101,907 | +€15,161 | +17.5% |
| Income taxes | 67/77 | €18,279 | €20,761 | +€2,483 | +13.6% |
| Profit (loss) for the period | 9904 | €68,468 | €81,146 | +€12,678 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,468 | €81,146 | +€12,678 | +18.5% |
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 23 October 2026 via checked.be.