Cala Consulting: 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.
Cala Consulting
Largest movements
- Current investments +€35,837
up €35,837 (+8.8%), from €405,890 to €441,728
- Cash -€17,268
down €17,268 (-24.3%), from €71,138 to €53,869
mainly Contributions, distributions and other (-€87,712) and Current investments (-€35,837)
- Tax, wage and social debts +€14,373
up €14,373 (+117.1%), from €12,276 to €26,649
- Gross operating margin +€29,631
up €29,631 (+33.4%), from €88,714 to €118,345
- Taxes +€12,440
up €12,440 (+54.7%), from €22,753 to €35,193
- Financial income +€9,349
up €9,349 (+167.2%), from €5,593 to €14,943
of which Non-recurring financial income: +€5,109
- Financial charges -€2,206
down €2,206 (-29.6%), from €7,463 to €5,257
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 | €551,006 | €572,331 | +€21,324 | +3.9% |
| Fixed assets | 21/28 | €1,360 | €916 | -€444 | -32.6% |
| Tangible fixed assets | 22/27 | €1,360 | €916 | -€444 | -32.6% |
| Plant, machinery and equipment | 23 | €1,360 | €916 | -€444 | -32.6% |
| Current assets | 29/58 | €549,646 | €571,414 | +€21,768 | +4.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €68,473 | €73,571 | +€5,098 | +7.4% |
| Trade receivables | 40 | €46,238 | €56,238 | +€10,000 | +21.6% |
| Other amounts receivable | 41 | €22,235 | €17,333 | -€4,902 | -22.0% |
| Current investments | 50/53 | €405,890 | €441,728 | +€35,837 | +8.8% |
| Cash at bank and in hand | 54/58 | €71,138 | €53,869 | -€17,268 | -24.3% |
| Deferred charges and accrued income | 490/1 | €4,145 | €2,246 | -€1,899 | -45.8% |
| Total equity and liabilities | 10/49 | €551,006 | €572,331 | +€21,324 | +3.9% |
| Equity | 10/15 | €537,112 | €541,149 | +€4,037 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €532,112 | €536,149 | +€4,037 | +0.8% |
| Distributable reserves | 133 | €532,112 | €536,149 | +€4,037 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,894 | €31,181 | +€17,287 | +124.4% |
| Amounts payable within one year | 42/48 | €13,894 | €31,031 | +€17,137 | +123.3% |
| Trade debts | 44 | €1,619 | €365 | -€1,254 | -77.5% |
| Suppliers | 440/4 | €1,619 | €365 | -€1,254 | -77.5% |
| Taxes, remuneration and social security | 45 | €12,276 | €26,649 | +€14,373 | +117.1% |
| Taxes | 450/3 | €12,276 | €26,649 | +€14,373 | +117.1% |
| Other amounts payable | 47/48 | - | €4,018 | +€4,018 | |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €444 | €444 | = | 0.0% |
| Other operating charges | 640/8 | €603 | €644 | +€41 | +6.9% |
| Gross operating margin | 9900 | €88,714 | €118,345 | +€29,631 | +33.4% |
| Operating profit (loss) | 9901 | €87,667 | €117,257 | +€29,589 | +33.8% |
| Financial income | 75/76B | €5,593 | €14,943 | +€9,349 | +167.2% |
| Recurring financial income | 75 | €5,593 | €9,833 | +€4,240 | +75.8% |
| Non-recurring financial income | 76B | - | €5,109 | +€5,109 | |
| Financial charges | 65/66B | €7,463 | €5,257 | -€2,206 | -29.6% |
| Recurring financial charges | 65 | €7,463 | €5,257 | -€2,206 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €85,798 | €126,942 | +€41,145 | +48.0% |
| Income taxes | 67/77 | €22,753 | €35,193 | +€12,440 | +54.7% |
| Profit (loss) for the period | 9904 | €63,045 | €91,749 | +€28,705 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,045 | €91,749 | +€28,705 | +45.5% |
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 11 October 2026 via checked.be.