B-Calim: 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.
B-Calim
Largest movements
- Receivables within one year +€14,595
up €14,595 (+29.4%), from €49,588 to €64,184
of which Other amounts receivable: +€13,966
- Cash -€7,297
down €7,297 (-60.8%), from €11,995 to €4,697
mainly Receivables within one year (-€14,595) and Net result for the year (-€2,641)
- Stocks and contracts +€1,562
up €1,562 (+3.7%), from €41,778 to €43,339
- Trade debts +€13,549
up €13,549 (+57.4%), from €23,623 to €37,171
- Profit (loss) carried forward -€2,641
down €2,641, from €2,127 to -€514
- Gross operating margin -€21,719
down €21,719 (-36.8%), from €59,063 to €37,343
- Staff costs -€17,697
down €17,697 (-32.6%), from €54,217 to €36,519
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 | €103,361 | €112,220 | +€8,860 | +8.6% |
| Current assets | 29/58 | €103,361 | €112,220 | +€8,860 | +8.6% |
| Stocks and contracts in progress | 3 | €41,778 | €43,339 | +€1,562 | +3.7% |
| Stocks | 30/36 | €41,778 | €43,339 | +€1,562 | +3.7% |
| Amounts receivable within one year | 40/41 | €49,588 | €64,184 | +€14,595 | +29.4% |
| Trade receivables | 40 | €18,548 | €19,177 | +€629 | +3.4% |
| Other amounts receivable | 41 | €31,040 | €45,006 | +€13,966 | +45.0% |
| Cash at bank and in hand | 54/58 | €11,995 | €4,697 | -€7,297 | -60.8% |
| Total equity and liabilities | 10/49 | €103,361 | €112,220 | +€8,860 | +8.6% |
| Equity | 10/15 | €68,127 | €65,486 | -€2,641 | -3.9% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,127 | -€514 | -€2,641 | |
| Amounts payable | 17/49 | €35,234 | €46,734 | +€11,501 | +32.6% |
| Amounts payable within one year | 42/48 | €35,234 | €46,734 | +€11,501 | +32.6% |
| Trade debts | 44 | €23,623 | €37,171 | +€13,549 | +57.4% |
| Suppliers | 440/4 | €23,623 | €37,171 | +€13,549 | +57.4% |
| Taxes, remuneration and social security | 45 | €9,611 | €8,563 | -€1,048 | -10.9% |
| Taxes | 450/3 | €1,013 | €345 | -€669 | -66.0% |
| Remuneration and social security | 454/9 | €8,598 | €8,218 | -€379 | -4.4% |
| Other amounts payable | 47/48 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Non-recurring operating income | 76A | €103 | €593 | +€491 | +477.8% |
| Remuneration, social security and pensions | 62 | €54,217 | €36,519 | -€17,697 | -32.6% |
| Other operating charges | 640/8 | €721 | €455 | -€267 | -37.0% |
| Non-recurring operating charges | 66A | €1,689 | €2,164 | +€475 | +28.1% |
| Gross operating margin | 9900 | €59,063 | €37,343 | -€21,719 | -36.8% |
| Operating profit (loss) | 9901 | €2,435 | -€1,795 | -€4,230 | |
| Financial income | 75/76B | €7 | €2 | -€5 | -69.3% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -69.3% |
| Financial charges | 65/66B | €1,052 | €849 | -€203 | -19.3% |
| Recurring financial charges | 65 | €1,052 | €849 | -€203 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €1,391 | -€2,641 | -€4,032 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €1,391 | -€2,641 | -€4,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,391 | -€2,641 | -€4,032 |
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 9 October 2026 via checked.be.