CAL-YOUPY: 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.
CAL-YOUPY
Largest movements
- Cash -€59,767
down €59,767 (-32.4%), from €184,226 to €124,459
mainly Net result for the year (-€23,671) and Tax, wage and social debts (-€20,146)
- Receivables within one year +€7,788
up €7,788 (+8.2%), from €94,657 to €102,444
of which Other amounts receivable: +€7,390
- Deferred charges and accrued income -€5,416
down €5,416 (-100%), from €5,416 to €0
- Profit (loss) carried forward -€23,671
down €23,671 (-16.4%), from €144,006 to €120,335
- Tax, wage and social debts -€20,146
down €20,146 (-42.6%), from €47,252 to €27,105
of which Taxes: -€19,205
- Trade debts -€8,820
down €8,820 (-25.5%), from €34,550 to €25,730
- Gross operating margin -€121,701
down €121,701 (-61.9%), from €196,522 to €74,821
- Staff costs -€26,190
down €26,190 (-22.5%), from €116,235 to €90,045
- Taxes -€18,624
down €18,624 (-100.0%), from €18,625 to €0
- Write-downs -€10,386
down €10,386 (-100%), from €10,386 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.
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 | €296,090 | €239,792 | -€56,298 | -19.0% |
| Fixed assets | 21/28 | €4,790 | €4,790 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,649 | €4,649 | = | 0.0% |
| Land and buildings | 22 | €4,649 | €4,649 | = | 0.0% |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €291,300 | €235,003 | -€56,298 | -19.3% |
| Stocks and contracts in progress | 3 | €6,703 | €7,800 | +€1,098 | +16.4% |
| Stocks | 30/36 | €6,703 | €7,800 | +€1,098 | +16.4% |
| Amounts receivable within one year | 40/41 | €94,657 | €102,444 | +€7,788 | +8.2% |
| Trade receivables | 40 | €88,682 | €89,080 | +€398 | +0.4% |
| Other amounts receivable | 41 | €5,975 | €13,364 | +€7,390 | +124% |
| Current investments | 50/53 | €299 | €299 | +€1 | +0.2% |
| Cash at bank and in hand | 54/58 | €184,226 | €124,459 | -€59,767 | -32.4% |
| Deferred charges and accrued income | 490/1 | €5,416 | €0 | -€5,416 | -100% |
| Total equity and liabilities | 10/49 | €296,090 | €239,792 | -€56,298 | -19.0% |
| Equity | 10/15 | €193,254 | €169,583 | -€23,671 | -12.2% |
| Contributions | 10/11 | €42,194 | €42,194 | = | 0.0% |
| Reserves | 13 | €7,054 | €7,054 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,599 | €3,599 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,599 | €3,599 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,454 | €3,454 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,006 | €120,335 | -€23,671 | -16.4% |
| Amounts payable | 17/49 | €102,836 | €70,209 | -€32,627 | -31.7% |
| Amounts payable within one year | 42/48 | €99,523 | €68,068 | -€31,455 | -31.6% |
| Trade debts | 44 | €34,550 | €25,730 | -€8,820 | -25.5% |
| Suppliers | 440/4 | €34,550 | €25,730 | -€8,820 | -25.5% |
| Taxes, remuneration and social security | 45 | €47,252 | €27,105 | -€20,146 | -42.6% |
| Taxes | 450/3 | €20,455 | €1,250 | -€19,205 | -93.9% |
| Remuneration and social security | 454/9 | €26,796 | €25,855 | -€941 | -3.5% |
| Other amounts payable | 47/48 | €17,722 | €15,233 | -€2,489 | -14.0% |
| Accrued charges and deferred income | 492/3 | €3,313 | €2,141 | -€1,172 | -35.4% |
| Remuneration, social security and pensions | 62 | €116,235 | €90,045 | -€26,190 | -22.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,386 | €0 | -€10,386 | -100% |
| Other operating charges | 640/8 | €3,501 | €3,225 | -€277 | -7.9% |
| Gross operating margin | 9900 | €196,522 | €74,821 | -€121,701 | -61.9% |
| Operating profit (loss) | 9901 | €66,400 | -€18,449 | -€84,849 | |
| Financial income | 75/76B | €145 | €1 | -€144 | -99.0% |
| Recurring financial income | 75 | €145 | €1 | -€144 | -99.0% |
| Financial charges | 65/66B | €4,812 | €5,223 | +€411 | +8.5% |
| Recurring financial charges | 65 | €4,812 | €5,223 | +€411 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €61,733 | -€23,671 | -€85,403 | |
| Income taxes | 67/77 | €18,625 | €0 | -€18,624 | -100.0% |
| Profit (loss) for the period | 9904 | €43,108 | -€23,671 | -€66,779 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,108 | -€23,671 | -€66,779 |
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 20 October 2026 via checked.be.