Cailín: 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.
Cailín
Largest movements
- Receivables within one year +€38,361
up €38,361 (+326.9%), from €11,733 to €50,094
- Cash +€23,176
up €23,176 (+45.5%), from €50,932 to €74,108
mainly Net result for the year (+€84,153) and Depreciation (+€36,419)
- Tangible fixed assets +€8,052
up €8,052 (+1.3%), from €610,747 to €618,799
of which Other tangible fixed assets: +€34,282
- Reserves +€80,920
up €80,920 (+193.8%), from €41,749 to €122,670
- Debts after one year -€43,468
down €43,468 (-7.8%), from €557,648 to €514,180
- Trade debts +€14,720
up €14,720 (+850.1%), from €1,732 to €16,451
- Tax, wage and social debts +€13,619
up €13,619 (+62.6%), from €21,764 to €35,383
of which Taxes: +€12,619
- Gross operating margin +€130,995
up €130,995 (+252.5%), from €51,885 to €182,879
- Taxes +€36,118
up €36,118 (+62208.8%), from €58 to €36,177
- Depreciation +€6,651
up €6,651 (+22.3%), from €29,768 to €36,419
- Financial charges +€2,053
up €2,053 (+9.4%), from €21,893 to €23,945
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 | €676,564 | €747,183 | +€70,619 | +10.4% |
| Fixed assets | 21/28 | €610,747 | €618,799 | +€8,052 | +1.3% |
| Tangible fixed assets | 22/27 | €610,747 | €618,799 | +€8,052 | +1.3% |
| Furniture and vehicles | 24 | €43,532 | €40,936 | -€2,596 | -6.0% |
| Leasing and similar rights | 25 | €567,215 | €543,581 | -€23,634 | -4.2% |
| Other tangible fixed assets | 26 | - | €34,282 | +€34,282 | |
| Current assets | 29/58 | €65,817 | €128,383 | +€62,566 | +95.1% |
| Amounts receivable within one year | 40/41 | €11,733 | €50,094 | +€38,361 | +326.9% |
| Trade receivables | 40 | €11,733 | €50,094 | +€38,361 | +326.9% |
| Cash at bank and in hand | 54/58 | €50,932 | €74,108 | +€23,176 | +45.5% |
| Deferred charges and accrued income | 490/1 | €3,152 | €4,182 | +€1,029 | +32.7% |
| Total equity and liabilities | 10/49 | €676,564 | €747,183 | +€70,619 | +10.4% |
| Equity | 10/15 | €53,517 | €137,670 | +€84,153 | +157.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €41,749 | €122,670 | +€80,920 | +193.8% |
| Distributable reserves | 133 | €41,749 | €122,670 | +€80,920 | +193.8% |
| Profit (loss) carried forward | 14 | -€3,232 | €0 | +€3,232 | |
| Amounts payable | 17/49 | €623,047 | €609,513 | -€13,534 | -2.2% |
| Amounts payable after more than one year | 17 | €557,648 | €514,180 | -€43,468 | -7.8% |
| Financial debts | 170/4 | €557,648 | €514,180 | -€43,468 | -7.8% |
| Amounts payable within one year | 42/48 | €65,399 | €95,334 | +€29,934 | +45.8% |
| Current portion of amounts payable after more than one year | 42 | €41,873 | €43,468 | +€1,595 | +3.8% |
| Trade debts | 44 | €1,732 | €16,451 | +€14,720 | +850.1% |
| Suppliers | 440/4 | €1,732 | €16,451 | +€14,720 | +850.1% |
| Taxes, remuneration and social security | 45 | €21,764 | €35,383 | +€13,619 | +62.6% |
| Taxes | 450/3 | €21,764 | €34,383 | +€12,619 | +58.0% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €30 | €30 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,768 | €36,419 | +€6,651 | +22.3% |
| Other operating charges | 640/8 | €3,398 | €2,185 | -€1,212 | -35.7% |
| Gross operating margin | 9900 | €51,885 | €182,879 | +€130,995 | +252.5% |
| Operating profit (loss) | 9901 | €18,719 | €144,275 | +€125,556 | +670.8% |
| Financial charges | 65/66B | €21,893 | €23,945 | +€2,053 | +9.4% |
| Recurring financial charges | 65 | €21,893 | €23,945 | +€2,053 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,174 | €120,329 | +€123,504 | |
| Income taxes | 67/77 | €58 | €36,177 | +€36,118 | +62208.8% |
| Profit (loss) for the period | 9904 | -€3,232 | €84,153 | +€87,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,232 | €84,153 | +€87,385 |
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 4 October 2026 via checked.be.