KALYTECH CONSULTING: 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.
What changed
KALYTECH CONSULTING
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€443,448
2024 · €395,258+€48,190
Equity
€1.1m
2024 · €624,696+€443,448
Cash
€360,616
2024 · €530,838-€170,222
Balance sheet total
€2.5m
2024 · €2.5m-€12,320
Largest movements
Assets
- Receivables within one year +€203,666
up €203,666 (+11.0%), from €1.9m to €2.1m
of which Trade receivables: +€129,152
- Cash -€170,222
down €170,222 (-32.1%), from €530,838 to €360,616
mainly Trade debts (-€228,649) and Receivables within one year (-€203,666)
- Deferred charges and accrued income -€45,064
down €45,064 (-69.4%), from €64,965 to €19,901
Equity and liabilities
- Profit (loss) carried forward +€443,448
up €443,448 (+156%), from €283,396 to €726,844
- Trade debts -€228,649
down €228,649 (-20.6%), from €1.1m to €883,686
- Other debts -€198,000
no longer reported in 2025 (was €198,000)
- Debts after one year -€62,840
down €62,840 (-17.0%), from €370,168 to €307,328
Income statement
- Gross operating margin +€346,662
up €346,662 (+23.3%), from €1.5m to €1.8m
- Staff costs +€282,225
up €282,225 (+30.6%), from €923,277 to €1.2m
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.
Result 2024
€395,258
Gross operating margin
+€346,662
Staff costs
-€282,225
Depreciation
+€964
Other operating charges
-€34
Financial income
-€826
Financial charges
-€2,701
Taxes
-€13,649
Result 2025
€443,448
raises the resultlowers the result
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.
From operations
-€87,526
Investment
-€22,153
Financing
-€60,543
Cash 2024
€530,838
From operations (derived)
-€87,526
Net result for the year
+€443,448
Depreciation
+€4,786
Receivables after one year
+€18,067
Receivables within one year
-€203,666
Deferred charges and accrued income
+€45,064
Trade debts
-€228,649
Tax, wage and social debts
+€15,942
Other debts
-€198,000
Accrued charges and deferred income
+€15,482
Investment (derived)
-€22,153
Investment in fixed assets (net)
-€2,153
Current investments
-€20,000
Financing
-€60,543
Debts after one year
-€62,840
Current portion of long-term debt
+€2,297
Contributions, distributions and other
+€0
Cash 2025
€360,616
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,483,984 | €2,471,664 | -€12,320 | -0.5% |
| Fixed assets | 21/28 | €10,943 | €8,310 | -€2,633 | -24.1% |
| Intangible fixed assets | 21 | €1,605 | €229 | -€1,376 | -85.8% |
| Tangible fixed assets | 22/27 | €6,350 | €6,939 | +€589 | +9.3% |
| Furniture and vehicles | 24 | €6,350 | €6,939 | +€589 | +9.3% |
| Financial fixed assets | 28 | €2,988 | €1,143 | -€1,845 | -61.7% |
| Current assets | 29/58 | €2,473,041 | €2,463,353 | -€9,688 | -0.4% |
| Amounts receivable after more than one year | 29 | €18,067 | - | -€18,067 | |
| Other amounts receivable | 291 | €18,067 | - | -€18,067 | |
| Amounts receivable within one year | 40/41 | €1,859,171 | €2,062,837 | +€203,666 | +11.0% |
| Trade receivables | 40 | €1,719,636 | €1,848,788 | +€129,152 | +7.5% |
| Other amounts receivable | 41 | €139,535 | €214,049 | +€74,514 | +53.4% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €530,838 | €360,616 | -€170,222 | -32.1% |
| Deferred charges and accrued income | 490/1 | €64,965 | €19,901 | -€45,064 | -69.4% |
| Total equity and liabilities | 10/49 | €2,483,984 | €2,471,664 | -€12,320 | -0.5% |
| Equity | 10/15 | €624,696 | €1,068,144 | +€443,448 | +71.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €279,800 | €279,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €126,300 | -€63,150 | -33.3% |
| Distributable reserves | 133 | €84,200 | €147,350 | +€63,150 | +75.0% |
| Profit (loss) carried forward | 14 | €283,396 | €726,844 | +€443,448 | +156% |
| Amounts payable | 17/49 | €1,859,288 | €1,403,520 | -€455,768 | -24.5% |
| Amounts payable after more than one year | 17 | €370,168 | €307,328 | -€62,840 | -17.0% |
| Financial debts | 170/4 | €370,168 | €307,328 | -€62,840 | -17.0% |
| Amounts payable within one year | 42/48 | €1,489,120 | €1,080,710 | -€408,410 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €60,543 | €62,840 | +€2,297 | +3.8% |
| Trade debts | 44 | €1,112,335 | €883,686 | -€228,649 | -20.6% |
| Suppliers | 440/4 | €1,112,335 | €883,686 | -€228,649 | -20.6% |
| Taxes, remuneration and social security | 45 | €118,242 | €134,184 | +€15,942 | +13.5% |
| Taxes | 450/3 | €27,518 | €32,424 | +€4,906 | +17.8% |
| Remuneration and social security | 454/9 | €90,724 | €101,760 | +€11,036 | +12.2% |
| Other amounts payable | 47/48 | €198,000 | - | -€198,000 | |
| Accrued charges and deferred income | 492/3 | - | €15,482 | +€15,482 | |
| Remuneration, social security and pensions | 62 | €923,277 | €1,205,502 | +€282,225 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,750 | €4,786 | -€964 | -16.8% |
| Other operating charges | 640/8 | €1,112 | €1,146 | +€34 | +3.1% |
| Gross operating margin | 9900 | €1,488,311 | €1,834,973 | +€346,662 | +23.3% |
| Operating profit (loss) | 9901 | €558,172 | €623,538 | +€65,366 | +11.7% |
| Financial income | 75/76B | €7,610 | €6,784 | -€826 | -10.9% |
| Recurring financial income | 75 | €7,610 | €6,784 | -€826 | -10.9% |
| Financial charges | 65/66B | €22,076 | €24,777 | +€2,701 | +12.2% |
| Recurring financial charges | 65 | €22,076 | €24,777 | +€2,701 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €543,706 | €605,545 | +€61,839 | +11.4% |
| Income taxes | 67/77 | €148,448 | €162,097 | +€13,649 | +9.2% |
| Profit (loss) for the period | 9904 | €395,258 | €443,448 | +€48,190 | +12.2% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €63,150 | -€21,050 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €479,458 | €506,598 | +€27,140 | +5.7% |
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.