Keloma: 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.
Keloma
Largest movements
- Cash +€39,313
up €39,313 (+198.3%), from €19,821 to €59,134
mainly Net result for the year (+€30,890) and Other debts (+€26,569)
- Receivables within one year -€11,569
down €11,569 (-79.0%), from €14,648 to €3,079
- Deferred charges and accrued income +€9,114
up €9,114 (+666.5%), from €1,367 to €10,481
- Other debts +€26,569
up €26,569 (+87.8%), from €30,273 to €56,842
- Trade debts +€11,993
up €11,993 (+454.3%), from €2,640 to €14,633
- Reserves -€1,326
down €1,326 (-59.8%), from €2,216 to €890
- Gross operating margin +€39,973
up €39,973 (+872.3%), from €4,582 to €44,555
- Taxes +€10,658
up €10,658 (+518.9%), from €2,054 to €12,712
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 | €36,129 | €73,365 | +€37,236 | +103.1% |
| Fixed assets | 21/28 | €292 | €670 | +€379 | +129.7% |
| Tangible fixed assets | 22/27 | €292 | €670 | +€379 | +129.7% |
| Furniture and vehicles | 24 | €292 | €670 | +€379 | +129.7% |
| Current assets | 29/58 | €35,837 | €72,695 | +€36,857 | +102.8% |
| Amounts receivable within one year | 40/41 | €14,648 | €3,079 | -€11,569 | -79.0% |
| Other amounts receivable | 41 | €14,648 | €3,079 | -€11,569 | -79.0% |
| Cash at bank and in hand | 54/58 | €19,821 | €59,134 | +€39,313 | +198.3% |
| Deferred charges and accrued income | 490/1 | €1,367 | €10,481 | +€9,114 | +666.5% |
| Total equity and liabilities | 10/49 | €36,129 | €73,365 | +€37,236 | +103.1% |
| Equity | 10/15 | €3,216 | €1,890 | -€1,326 | -41.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,216 | €890 | -€1,326 | -59.8% |
| Distributable reserves | 133 | €2,216 | €890 | -€1,326 | -59.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,913 | €71,475 | +€38,562 | +117.2% |
| Amounts payable within one year | 42/48 | €32,913 | €71,475 | +€38,562 | +117.2% |
| Trade debts | 44 | €2,640 | €14,633 | +€11,993 | +454.3% |
| Suppliers | 440/4 | €2,640 | €14,633 | +€11,993 | +454.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,273 | €56,842 | +€26,569 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509 | €311 | -€197 | -38.8% |
| Other operating charges | 640/8 | €189 | €591 | +€402 | +212.8% |
| Gross operating margin | 9900 | €4,582 | €44,555 | +€39,973 | +872.3% |
| Operating profit (loss) | 9901 | €3,884 | €43,652 | +€39,768 | +1023.8% |
| Financial income | 75/76B | €425 | €164 | -€261 | -61.4% |
| Recurring financial income | 75 | €425 | €164 | -€261 | -61.4% |
| Financial charges | 65/66B | €39 | €214 | +€175 | +446.4% |
| Recurring financial charges | 65 | €39 | €214 | +€175 | +446.4% |
| Profit (loss) for the period before taxes | 9903 | €4,270 | €43,602 | +€39,332 | +921.1% |
| Income taxes | 67/77 | €2,054 | €12,712 | +€10,658 | +518.9% |
| Profit (loss) for the period | 9904 | €2,216 | €30,890 | +€28,674 | +1293.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,216 | €30,890 | +€28,674 | +1293.9% |
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 7 October 2026 via checked.be.