Cal IT: 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.
Cal IT
Largest movements
- Cash -€39,831
down €39,831 (-71.5%), from €55,711 to €15,880
mainly Net result for the year (-€39,314) and Contributions, distributions and other (-€27,048)
- Receivables within one year -€6,068
down €6,068 (-82.7%), from €7,340 to €1,272
of which Other amounts receivable: -€6,325
- Tangible fixed assets -€817
down €817 (-94.4%), from €866 to €49
- Profit (loss) carried forward -€39,314
down €39,314, from €0 to -€39,314
- Reserves -€27,048
down €27,048 (-100.0%), from €27,048 to €0
- Other debts +€23,841
new in 2025: €23,841
- Tax, wage and social debts -€5,732
down €5,732 (-100.0%), from €5,732 to €0
- Provisions +€907
up €907 (+3.6%), from €25,229 to €26,135
- Gross operating margin -€80,377
down €80,377, from €66,655 to -€13,723
- Provisions -€24,322
down €24,322 (-96.4%), from €25,229 to €907
- Financial charges +€23,694
up €23,694 (+31996.9%), from €74 to €23,768
- Taxes -€13,469
down €13,469 (-100.0%), from €13,469 to €0
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 | €64,391 | €17,500 | -€46,891 | -72.8% |
| Fixed assets | 21/28 | €1,166 | €349 | -€817 | -70.1% |
| Tangible fixed assets | 22/27 | €866 | €49 | -€817 | -94.4% |
| Plant, machinery and equipment | 23 | €866 | €49 | -€817 | -94.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €63,225 | €17,151 | -€46,074 | -72.9% |
| Amounts receivable within one year | 40/41 | €7,340 | €1,272 | -€6,068 | -82.7% |
| Trade receivables | 40 | €0 | €257 | +€257 | |
| Other amounts receivable | 41 | €7,340 | €1,015 | -€6,325 | -86.2% |
| Cash at bank and in hand | 54/58 | €55,711 | €15,880 | -€39,831 | -71.5% |
| Deferred charges and accrued income | 490/1 | €175 | €0 | -€175 | -100.0% |
| Total equity and liabilities | 10/49 | €64,391 | €17,500 | -€46,891 | -72.8% |
| Equity | 10/15 | €33,048 | -€33,314 | -€66,363 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €27,048 | €0 | -€27,048 | -100.0% |
| Distributable reserves | 133 | €27,048 | €0 | -€27,048 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€39,314 | -€39,314 | |
| Provisions and deferred taxes | 16 | €25,229 | €26,135 | +€907 | +3.6% |
| Provisions for liabilities and charges | 160/5 | €25,229 | €26,135 | +€907 | +3.6% |
| Other liabilities and charges | 164/5 | €25,229 | €26,135 | +€907 | +3.6% |
| Amounts payable | 17/49 | €6,114 | €24,679 | +€18,565 | +303.6% |
| Amounts payable within one year | 42/48 | €6,114 | €24,679 | +€18,565 | +303.6% |
| Trade debts | 44 | €382 | €838 | +€456 | +119.4% |
| Suppliers | 440/4 | €382 | €838 | +€456 | +119.4% |
| Taxes, remuneration and social security | 45 | €5,732 | €0 | -€5,732 | -100.0% |
| Taxes | 450/3 | €5,732 | €0 | -€5,732 | -100.0% |
| Other amounts payable | 47/48 | - | €23,841 | +€23,841 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €835 | €817 | -€18 | -2.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,229 | €907 | -€24,322 | -96.4% |
| Other operating charges | 640/8 | €0 | €100 | +€100 | |
| Gross operating margin | 9900 | €66,655 | -€13,723 | -€80,377 | |
| Operating profit (loss) | 9901 | €40,591 | -€15,547 | -€56,138 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €74 | €23,768 | +€23,694 | +31996.9% |
| Recurring financial charges | 65 | €74 | €23,768 | +€23,694 | +31996.9% |
| Profit (loss) for the period before taxes | 9903 | €40,517 | -€39,314 | -€79,831 | |
| Income taxes | 67/77 | €13,469 | €0 | -€13,469 | -100.0% |
| Profit (loss) for the period | 9904 | €27,048 | -€39,314 | -€66,363 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,048 | -€39,314 | -€66,363 |
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 3 October 2026 via checked.be.