CAILLOUX: 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.
CAILLOUX
Largest movements
- Tangible fixed assets +€44,768
up €44,768 (+240%), from €18,641 to €63,409
of which Furniture and vehicles: +€46,143
- Cash +€14,354
up €14,354 (+284%), from €5,050 to €19,404
mainly Debts after one year (+€40,405) and Net result for the year (+€20,076)
- Receivables within one year +€5,975
up €5,975 (+836%), from €715 to €6,689
of which Trade receivables: +€5,395
- Debts after one year +€40,405
new in 2025: €40,405
- Profit (loss) carried forward +€20,076
up €20,076 (+217%), from €9,239 to €29,314
- Current portion of long-term debt +€9,848
new in 2025: €9,848
- Other debts -€5,878
down €5,878 (-100%), from €5,878 to €0
- Trade debts +€5,622
up €5,622 (+4,439%), from €127 to €5,749
- Gross operating margin +€28,893
up €28,893 (+378%), from €7,652 to €36,545
- Taxes +€4,436
up €4,436 (+481%), from €922 to €5,358
- Financial charges +€627
up €627 (+436%), from €144 to €771
- Other operating charges +€396
up €396 (+60.5%), from €655 to €1,051
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 | €24,405 | €89,673 | +€65,267 | +267% |
| Fixed assets | 21/28 | €18,641 | €63,409 | +€44,768 | +240% |
| Tangible fixed assets | 22/27 | €18,641 | €63,409 | +€44,768 | +240% |
| Plant, machinery and equipment | 23 | €2,935 | €1,993 | -€942 | -32.1% |
| Furniture and vehicles | 24 | €9,946 | €56,089 | +€46,143 | +464% |
| Other tangible fixed assets | 26 | €5,760 | €5,326 | -€433 | -7.5% |
| Current assets | 29/58 | €5,764 | €26,264 | +€20,499 | +356% |
| Amounts receivable within one year | 40/41 | €715 | €6,689 | +€5,975 | +836% |
| Trade receivables | 40 | €715 | €6,110 | +€5,395 | +755% |
| Other amounts receivable | 41 | €0 | €580 | +€580 | |
| Cash at bank and in hand | 54/58 | €5,050 | €19,404 | +€14,354 | +284% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €24,405 | €89,673 | +€65,267 | +267% |
| Equity | 10/15 | €13,239 | €33,314 | +€20,076 | +152% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,239 | €29,314 | +€20,076 | +217% |
| Amounts payable | 17/49 | €11,166 | €56,358 | +€45,192 | +405% |
| Amounts payable after more than one year | 17 | - | €40,405 | +€40,405 | |
| Financial debts | 170/4 | - | €40,405 | +€40,405 | |
| Amounts payable within one year | 42/48 | €11,115 | €15,953 | +€4,838 | +43.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,848 | +€9,848 | |
| Trade debts | 44 | €127 | €5,749 | +€5,622 | +4,439% |
| Suppliers | 440/4 | €127 | €5,749 | +€5,622 | +4,439% |
| Taxes, remuneration and social security | 45 | €5,110 | €357 | -€4,753 | -93.0% |
| Taxes | 450/3 | €5,110 | €357 | -€4,753 | -93.0% |
| Other amounts payable | 47/48 | €5,878 | €0 | -€5,878 | -100% |
| Accrued charges and deferred income | 492/3 | €51 | €0 | -€51 | -100% |
| Remuneration, social security and pensions | 62 | €236 | - | -€236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,972 | €6,196 | +€223 | +3.7% |
| Other operating charges | 640/8 | €655 | €1,051 | +€396 | +60.5% |
| Non-recurring operating charges | 66A | - | €3,108 | +€3,108 | |
| Gross operating margin | 9900 | €7,652 | €36,545 | +€28,893 | +378% |
| Operating profit (loss) | 9901 | €788 | €26,190 | +€25,402 | +3,223% |
| Financial income | 75/76B | €18 | €14 | -€4 | -21.7% |
| Recurring financial income | 75 | €18 | €14 | -€4 | -21.7% |
| Financial charges | 65/66B | €144 | €771 | +€627 | +436% |
| Recurring financial charges | 65 | €144 | €771 | +€627 | +436% |
| Profit (loss) for the period before taxes | 9903 | €663 | €25,434 | +€24,771 | +3,739% |
| Income taxes | 67/77 | €922 | €5,358 | +€4,436 | +481% |
| Profit (loss) for the period | 9904 | -€260 | €20,076 | +€20,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€260 | €20,076 | +€20,335 |
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 14 October 2026 via checked.be.