CAILLEBOTIS: 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.
CAILLEBOTIS
Largest movements
- Receivables within one year +€84,323
up €84,323 (+94.8%), from €88,938 to €173,261
- Deferred charges and accrued income +€27,420
up €27,420 (+136%), from €20,124 to €47,544
- Tangible fixed assets -€12,311
down €12,311 (-27.9%), from €44,192 to €31,881
of which Furniture and vehicles: -€10,217
- Intangible fixed assets -€5,000
down €5,000 (-25.0%), from €20,000 to €15,000
- Cash +€4,240
up €4,240 (+21.4%), from €19,783 to €24,023
mainly Net result for the year (+€111,403) and Depreciation (+€17,311)
- Profit (loss) carried forward +€73,513
up €73,513 (+95.8%), from €76,755 to €150,268
- Reserves +€37,890
new in 2025: €37,890
- Tax, wage and social debts -€28,324
down €28,324 (-88.6%), from €31,978 to €3,655
- Current portion of long-term debt +€10,919
up €10,919 (+31.8%), from €34,317 to €45,236
- Debts after one year +€3,499
up €3,499 (+12.9%), from €27,090 to €30,589
- Gross operating margin +€48,936
up €48,936 (+41.8%), from €116,978 to €165,914
- Taxes +€12,299
up €12,299 (+45.2%), from €27,200 to €39,499
- Financial charges +€2,254
up €2,254 (+158%), from €1,429 to €3,683
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 | €193,037 | €291,709 | +€98,672 | +51.1% |
| Fixed assets | 21/28 | €64,192 | €46,881 | -€17,311 | -27.0% |
| Intangible fixed assets | 21 | €20,000 | €15,000 | -€5,000 | -25.0% |
| Tangible fixed assets | 22/27 | €44,192 | €31,881 | -€12,311 | -27.9% |
| Plant, machinery and equipment | 23 | €2,963 | €2,207 | -€756 | -25.5% |
| Furniture and vehicles | 24 | €35,876 | €25,660 | -€10,217 | -28.5% |
| Other tangible fixed assets | 26 | €5,353 | €4,015 | -€1,338 | -25.0% |
| Current assets | 29/58 | €128,845 | €244,828 | +€115,983 | +90.0% |
| Amounts receivable within one year | 40/41 | €88,938 | €173,261 | +€84,323 | +94.8% |
| Other amounts receivable | 41 | €88,938 | €173,261 | +€84,323 | +94.8% |
| Cash at bank and in hand | 54/58 | €19,783 | €24,023 | +€4,240 | +21.4% |
| Deferred charges and accrued income | 490/1 | €20,124 | €47,544 | +€27,420 | +136% |
| Total equity and liabilities | 10/49 | €193,037 | €291,709 | +€98,672 | +51.1% |
| Equity | 10/15 | €95,355 | €206,758 | +€111,403 | +117% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €37,890 | +€37,890 | |
| Tax-exempt reserves | 132 | - | €37,890 | +€37,890 | |
| Profit (loss) carried forward | 14 | €76,755 | €150,268 | +€73,513 | +95.8% |
| Amounts payable | 17/49 | €97,681 | €84,950 | -€12,731 | -13.0% |
| Amounts payable after more than one year | 17 | €27,090 | €30,589 | +€3,499 | +12.9% |
| Financial debts | 170/4 | €27,090 | €30,589 | +€3,499 | +12.9% |
| Amounts payable within one year | 42/48 | €70,591 | €54,362 | -€16,230 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €34,317 | €45,236 | +€10,919 | +31.8% |
| Trade debts | 44 | €4,296 | €5,471 | +€1,175 | +27.3% |
| Suppliers | 440/4 | €4,296 | €5,471 | +€1,175 | +27.3% |
| Taxes, remuneration and social security | 45 | €31,978 | €3,655 | -€28,324 | -88.6% |
| Taxes | 450/3 | €31,978 | €3,655 | -€28,324 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,170 | €17,311 | +€142 | +0.8% |
| Other operating charges | 640/8 | €749 | €651 | -€98 | -13.1% |
| Gross operating margin | 9900 | €116,978 | €165,914 | +€48,936 | +41.8% |
| Operating profit (loss) | 9901 | €99,060 | €147,952 | +€48,892 | +49.4% |
| Financial income | 75/76B | €6,325 | €6,633 | +€308 | +4.9% |
| Recurring financial income | 75 | €6,325 | €6,633 | +€308 | +4.9% |
| Financial charges | 65/66B | €1,429 | €3,683 | +€2,254 | +158% |
| Recurring financial charges | 65 | €1,429 | €3,683 | +€2,254 | +158% |
| Profit (loss) for the period before taxes | 9903 | €103,955 | €150,902 | +€46,947 | +45.2% |
| Income taxes | 67/77 | €27,200 | €39,499 | +€12,299 | +45.2% |
| Profit (loss) for the period | 9904 | €76,755 | €111,403 | +€34,647 | +45.1% |
| Transfer to tax-exempt reserves | 689 | - | €37,890 | +€37,890 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,755 | €73,513 | -€3,243 | -4.2% |
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 30 October 2026 via checked.be.