Bureau Callens: what changed
Bureau Callens
Largest movements
- Receivables within one year +€60,027
up €60,027 (+24.2%), from €248,172 to €308,199
of which Trade receivables: +€60,719
- Cash +€52,585
up €52,585 (+64.7%), from €81,326 to €133,911
mainly Net result for the year (+€52,449) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€20,042
down €20,042 (-14.1%), from €141,969 to €121,928
- Reserves +€52,449
up €52,449 (+14.4%), from €363,059 to €415,508
of which Distributable reserves: +€52,449
- Debts after one year -€8,099
down €8,099 (-12.2%), from €66,158 to €58,059
- Other debts -€8,048
down €8,048 (-100%), from €8,048 to €0
- Trade debts +€7,208
up €7,208 (+30.6%), from €23,557 to €30,765
- Gross operating margin +€29,376
up €29,376 (+11.6%), from €252,343 to €281,719
- Depreciation -€10,908
down €10,908 (-32.1%), from €33,956 to €23,048
- Taxes +€7,416
up €7,416 (+44.6%), from €16,615 to €24,031
- Other operating charges +€6,035
up €6,035 (+189%), from €3,197 to €9,232
- Financial income -€5,719
down €5,719 (-60.2%), from €9,497 to €3,779
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,373 | €590,598 | +€41,225 | +7.5% |
| Fixed assets | 21/28 | €142,100 | €122,058 | -€20,042 | -14.1% |
| Tangible fixed assets | 22/27 | €141,969 | €121,928 | -€20,042 | -14.1% |
| Land and buildings | 22 | €92,906 | €88,642 | -€4,264 | -4.6% |
| Plant, machinery and equipment | 23 | €24,067 | €15,031 | -€9,036 | -37.5% |
| Furniture and vehicles | 24 | €13,198 | €9,784 | -€3,415 | -25.9% |
| Other tangible fixed assets | 26 | €11,798 | €8,470 | -€3,328 | -28.2% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €407,273 | €468,540 | +€61,267 | +15.0% |
| Amounts receivable within one year | 40/41 | €248,172 | €308,199 | +€60,027 | +24.2% |
| Trade receivables | 40 | €113,116 | €173,835 | +€60,719 | +53.7% |
| Other amounts receivable | 41 | €135,056 | €134,365 | -€692 | -0.5% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €81,326 | €133,911 | +€52,585 | +64.7% |
| Deferred charges and accrued income | 490/1 | €27,774 | €26,430 | -€1,345 | -4.8% |
| Total equity and liabilities | 10/49 | €549,373 | €590,598 | +€41,225 | +7.5% |
| Equity | 10/15 | €381,651 | €434,100 | +€52,449 | +13.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €363,059 | €415,508 | +€52,449 | +14.4% |
| Tax-exempt reserves | 132 | €11,940 | €11,940 | = | 0.0% |
| Distributable reserves | 133 | €351,119 | €403,568 | +€52,449 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €167,722 | €156,498 | -€11,224 | -6.7% |
| Amounts payable after more than one year | 17 | €66,158 | €58,059 | -€8,099 | -12.2% |
| Financial debts | 170/4 | €66,158 | €58,059 | -€8,099 | -12.2% |
| Amounts payable within one year | 42/48 | €101,564 | €98,439 | -€3,125 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €7,771 | €8,099 | +€328 | +4.2% |
| Trade debts | 44 | €23,557 | €30,765 | +€7,208 | +30.6% |
| Suppliers | 440/4 | €23,557 | €30,765 | +€7,208 | +30.6% |
| Taxes, remuneration and social security | 45 | €62,188 | €59,575 | -€2,612 | -4.2% |
| Taxes | 450/3 | €21,469 | €36,068 | +€14,600 | +68.0% |
| Remuneration and social security | 454/9 | €40,719 | €23,507 | -€17,212 | -42.3% |
| Other amounts payable | 47/48 | €8,048 | €0 | -€8,048 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €167,433 | €169,969 | +€2,537 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,956 | €23,048 | -€10,908 | -32.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,197 | €9,232 | +€6,035 | +189% |
| Gross operating margin | 9900 | €252,343 | €281,719 | +€29,376 | +11.6% |
| Operating profit (loss) | 9901 | €47,758 | €79,470 | +€31,712 | +66.4% |
| Financial income | 75/76B | €9,497 | €3,779 | -€5,719 | -60.2% |
| Recurring financial income | 75 | €9,497 | €3,779 | -€5,719 | -60.2% |
| Financial charges | 65/66B | €8,098 | €6,769 | -€1,329 | -16.4% |
| Recurring financial charges | 65 | €8,098 | €6,769 | -€1,329 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €49,157 | €76,480 | +€27,323 | +55.6% |
| Income taxes | 67/77 | €16,615 | €24,031 | +€7,416 | +44.6% |
| Profit (loss) for the period | 9904 | €32,541 | €52,449 | +€19,907 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,541 | €52,449 | +€19,907 | +61.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.