O KALLA CORNER: 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.
O KALLA CORNER
Largest movements
- Cash -€5,559
down €5,559 (-20.7%), from €26,875 to €21,316
mainly Tax, wage and social debts (-€5,473) and Receivables within one year (-€3,692)
- Receivables within one year +€3,692
up €3,692 (+22.9%), from €16,139 to €19,832
of which Trade receivables: +€3,420
- Profit (loss) carried forward +€6,585
up €6,585 (+80.1%), from €8,224 to €14,809
- Tax, wage and social debts -€5,473
down €5,473 (-37.5%), from €14,595 to €9,122
of which Remuneration and social security: -€5,867
- Trade debts -€2,383
down €2,383 (-24.9%), from €9,581 to €7,198
- Other debts -€596
no longer reported in 2025 (was €596)
- Staff costs +€18,643
up €18,643 (+37.7%), from €49,458 to €68,101
- Gross operating margin +€16,343
up €16,343 (+27.2%), from €60,143 to €76,486
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 | €52,995 | €51,128 | -€1,866 | -3.5% |
| Fixed assets | 21/28 | €9,981 | €9,981 | = | 0.0% |
| Financial fixed assets | 28 | €9,981 | €9,981 | = | 0.0% |
| Current assets | 29/58 | €43,014 | €41,148 | -€1,866 | -4.3% |
| Amounts receivable within one year | 40/41 | €16,139 | €19,832 | +€3,692 | +22.9% |
| Trade receivables | 40 | €15,833 | €19,254 | +€3,420 | +21.6% |
| Other amounts receivable | 41 | €306 | €578 | +€272 | +88.9% |
| Cash at bank and in hand | 54/58 | €26,875 | €21,316 | -€5,559 | -20.7% |
| Total equity and liabilities | 10/49 | €52,995 | €51,128 | -€1,866 | -3.5% |
| Equity | 10/15 | €28,224 | €34,809 | +€6,585 | +23.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,224 | €14,809 | +€6,585 | +80.1% |
| Amounts payable | 17/49 | €24,771 | €16,320 | -€8,451 | -34.1% |
| Amounts payable within one year | 42/48 | €24,771 | €16,320 | -€8,451 | -34.1% |
| Trade debts | 44 | €9,581 | €7,198 | -€2,383 | -24.9% |
| Suppliers | 440/4 | €9,581 | €7,198 | -€2,383 | -24.9% |
| Taxes, remuneration and social security | 45 | €14,595 | €9,122 | -€5,473 | -37.5% |
| Taxes | 450/3 | €2,942 | €3,336 | +€394 | +13.4% |
| Remuneration and social security | 454/9 | €11,653 | €5,786 | -€5,867 | -50.3% |
| Other amounts payable | 47/48 | €596 | - | -€596 | |
| Remuneration, social security and pensions | 62 | €49,458 | €68,101 | +€18,643 | +37.7% |
| Non-recurring operating charges | 66A | €750 | - | -€750 | |
| Gross operating margin | 9900 | €60,143 | €76,486 | +€16,343 | +27.2% |
| Operating profit (loss) | 9901 | €9,936 | €8,385 | -€1,550 | -15.6% |
| Financial income | 75/76B | €739 | €535 | -€204 | -27.6% |
| Recurring financial income | 75 | €739 | €535 | -€204 | -27.6% |
| Financial charges | 65/66B | €395 | €107 | -€288 | -72.9% |
| Recurring financial charges | 65 | €395 | €107 | -€288 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | €10,280 | €8,813 | -€1,467 | -14.3% |
| Income taxes | 67/77 | €2,056 | €2,228 | +€172 | +8.4% |
| Profit (loss) for the period | 9904 | €8,224 | €6,585 | -€1,639 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,224 | €6,585 | -€1,639 | -19.9% |
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 12 October 2026 via checked.be.