KHALELO FOOD: 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.
KHALELO FOOD
Largest movements
- Cash +€73,183
up €73,183 (+146%), from €50,105 to €123,287
mainly Net result for the year (+€67,778) and Tax, wage and social debts (+€3,787)
- Tangible fixed assets -€1,600
down €1,600 (-25.0%), from €6,400 to €4,800
of which Furniture and vehicles: -€1,300
- Profit (loss) carried forward +€67,778
up €67,778 (+144%), from €47,099 to €114,877
- Tax, wage and social debts +€3,787
up €3,787 (+42.2%), from €8,963 to €12,750
of which Taxes: +€3,858
- Turnover +€42,000
up €42,000 (+54.2%), from €77,560 to €119,560
- Goods and materials +€28,667
up €28,667 (+314%), from €9,136 to €37,802
- Services and other goods -€19,549
no longer reported in 2025 (was €19,549)
- Taxes +€12,195
new in 2025: €12,195
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 | €58,705 | €130,287 | +€71,583 | +122% |
| Fixed assets | 21/28 | €7,100 | €5,500 | -€1,600 | -22.5% |
| Tangible fixed assets | 22/27 | €6,400 | €4,800 | -€1,600 | -25.0% |
| Plant, machinery and equipment | 23 | €1,200 | €900 | -€300 | -25.0% |
| Furniture and vehicles | 24 | €5,200 | €3,900 | -€1,300 | -25.0% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Affiliated companies | 280/1 | €700 | €700 | = | 0.0% |
| Amounts receivable | 281 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €51,605 | €124,787 | +€73,183 | +142% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,500 | = | 0.0% |
| Trade receivables | 40 | €500 | €200 | -€300 | -60.0% |
| Other amounts receivable | 41 | €1,000 | €1,300 | +€300 | +30.0% |
| Cash at bank and in hand | 54/58 | €50,105 | €123,287 | +€73,183 | +146% |
| Total equity and liabilities | 10/49 | €58,705 | €130,287 | +€71,583 | +122% |
| Equity | 10/15 | €48,099 | €115,877 | +€67,778 | +141% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,099 | €114,877 | +€67,778 | +144% |
| Amounts payable | 17/49 | €10,605 | €14,410 | +€3,805 | +35.9% |
| Amounts payable within one year | 42/48 | €10,605 | €14,410 | +€3,805 | +35.9% |
| Trade debts | 44 | €142 | €160 | +€18 | +12.7% |
| Suppliers | 440/4 | €142 | €160 | +€18 | +12.7% |
| Taxes, remuneration and social security | 45 | €8,963 | €12,750 | +€3,787 | +42.2% |
| Taxes | 450/3 | €8,742 | €12,600 | +€3,858 | +44.1% |
| Remuneration and social security | 454/9 | €221 | €150 | -€71 | -32.1% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Operating income | 70/76A | €77,560 | €119,560 | +€42,000 | +54.2% |
| Turnover | 70 | €77,560 | €119,560 | +€42,000 | +54.2% |
| Operating charges | 60/66A | €30,285 | €39,402 | +€9,118 | +30.1% |
| Goods for resale, raw materials and consumables | 60 | €9,136 | €37,802 | +€28,667 | +314% |
| Purchases | 600/8 | €9,136 | €37,802 | +€28,667 | +314% |
| Services and other goods | 61 | €19,549 | - | -€19,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,600 | = | 0.0% |
| Operating profit (loss) | 9901 | €47,275 | €80,158 | +€32,882 | +69.6% |
| Financial charges | 65/66B | €176 | €185 | +€9 | +5.1% |
| Recurring financial charges | 65 | €176 | €185 | +€9 | +5.1% |
| Other financial charges | 652/9 | €176 | €185 | +€9 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €47,099 | €79,973 | +€32,873 | +69.8% |
| Income taxes | 67/77 | - | €12,195 | +€12,195 | |
| Taxes | 670/3 | - | €12,195 | +€12,195 | |
| Profit (loss) for the period | 9904 | €47,099 | €67,778 | +€20,679 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,099 | €67,778 | +€20,679 | +43.9% |
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 27 October 2026 via checked.be.