CALA SPIRITS & Co: 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 SPIRITS & Co
Largest movements
- Receivables within one year -€10,335
down €10,335 (-13.1%), from €78,765 to €68,430
of which Trade receivables: -€21,717
- Tangible fixed assets -€4,062
down €4,062 (-50.7%), from €8,020 to €3,958
of which Plant, machinery and equipment: -€3,958
- Profit (loss) carried forward -€17,102
down €17,102 (-29.3%), from -€58,336 to -€75,438
- Trade debts +€4,700
up €4,700 (+4.8%), from €96,919 to €101,619
- Other debts -€3,833
no longer reported in 2025 (was €3,833)
- Purchases and services -€18,913
down €18,913 (-50.1%), from €37,758 to €18,846
- Turnover -€16,341
down €16,341 (-70.2%), from €23,263 to €6,922
- Gross operating margin -€4,665
down €4,665 (-64.3%), from -€7,259 to -€11,924
- Other operating charges -€989
no longer reported in 2025 (was €989)
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 | €202,415 | €186,181 | -€16,234 | -8.0% |
| Fixed assets | 21/28 | €13,590 | €8,501 | -€5,089 | -37.4% |
| Intangible fixed assets | 21 | €5,570 | €4,543 | -€1,027 | -18.4% |
| Tangible fixed assets | 22/27 | €8,020 | €3,958 | -€4,062 | -50.7% |
| Plant, machinery and equipment | 23 | €7,915 | €3,958 | -€3,958 | -50.0% |
| Furniture and vehicles | 24 | €105 | - | -€105 | |
| Current assets | 29/58 | €188,825 | €177,680 | -€11,145 | -5.9% |
| Stocks and contracts in progress | 3 | €109,739 | €108,692 | -€1,047 | -1.0% |
| Stocks | 30/36 | €109,739 | €108,692 | -€1,047 | -1.0% |
| Amounts receivable within one year | 40/41 | €78,765 | €68,430 | -€10,335 | -13.1% |
| Trade receivables | 40 | €56,079 | €34,363 | -€21,717 | -38.7% |
| Other amounts receivable | 41 | €22,686 | €34,067 | +€11,382 | +50.2% |
| Cash at bank and in hand | 54/58 | €321 | €558 | +€237 | +73.7% |
| Total equity and liabilities | 10/49 | €202,415 | €186,181 | -€16,234 | -8.0% |
| Equity | 10/15 | €66,664 | €49,562 | -€17,102 | -25.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,336 | -€75,438 | -€17,102 | -29.3% |
| Amounts payable | 17/49 | €135,751 | €136,619 | +€868 | +0.6% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,751 | €101,619 | +€868 | +0.9% |
| Trade debts | 44 | €96,919 | €101,619 | +€4,700 | +4.8% |
| Suppliers | 440/4 | €96,919 | €101,619 | +€4,700 | +4.8% |
| Other amounts payable | 47/48 | €3,833 | - | -€3,833 | |
| Turnover | 70 | €23,263 | €6,922 | -€16,341 | -70.2% |
| Non-recurring operating income | 76A | €16,955 | - | -€16,955 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,758 | €18,846 | -€18,913 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €5,089 | +€0 | 0.0% |
| Other operating charges | 640/8 | €989 | - | -€989 | |
| Gross operating margin | 9900 | -€7,259 | -€11,924 | -€4,665 | -64.3% |
| Operating profit (loss) | 9901 | -€13,337 | -€17,013 | -€3,676 | -27.6% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €196 | €92 | -€104 | -52.8% |
| Recurring financial charges | 65 | €196 | €92 | -€104 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,533 | -€17,102 | -€3,569 | -26.4% |
| Profit (loss) for the period | 9904 | -€13,533 | -€17,102 | -€3,569 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,533 | -€17,102 | -€3,569 | -26.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.