CALABE: 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.
CALABE
Largest movements
- Cash +€5,235
up €5,235 (+384.8%), from €1,361 to €6,596
mainly Other debts (+€12,991) and Depreciation (+€1,306)
- Tangible fixed assets +€1,509
up €1,509 (+7.3%), from €20,723 to €22,231
of which Land and buildings: +€2,358
- Other debts +€12,991
up €12,991 (+333.9%), from €3,891 to €16,882
- Profit (loss) carried forward -€5,516
down €5,516 (-39.4%), from -€14,017 to -€19,533
- Trade debts -€949
down €949 (-42.9%), from €2,214 to €1,265
- Accrued charges and deferred income +€412
new in 2025: €412
- Gross operating margin +€8,062
up €8,062 (+69.1%), from -€11,663 to -€3,600
- Other operating charges -€331
down €331 (-42.8%), from €775 to €444
- Depreciation -€158
down €158 (-10.8%), from €1,464 to €1,306
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 | €22,088 | €29,027 | +€6,938 | +31.4% |
| Fixed assets | 21/28 | €20,723 | €22,231 | +€1,509 | +7.3% |
| Tangible fixed assets | 22/27 | €20,723 | €22,231 | +€1,509 | +7.3% |
| Land and buildings | 22 | €17,358 | €19,716 | +€2,358 | +13.6% |
| Furniture and vehicles | 24 | €3,365 | €2,515 | -€850 | -25.3% |
| Current assets | 29/58 | €1,366 | €6,795 | +€5,430 | +397.6% |
| Cash at bank and in hand | 54/58 | €1,361 | €6,596 | +€5,235 | +384.8% |
| Deferred charges and accrued income | 490/1 | €5 | €199 | +€194 | +3836.0% |
| Total equity and liabilities | 10/49 | €22,088 | €29,027 | +€6,938 | +31.4% |
| Equity | 10/15 | €15,983 | €10,467 | -€5,516 | -34.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,017 | -€19,533 | -€5,516 | -39.4% |
| Amounts payable | 17/49 | €6,105 | €18,560 | +€12,454 | +204.0% |
| Amounts payable within one year | 42/48 | €6,105 | €18,148 | +€12,042 | +197.2% |
| Trade debts | 44 | €2,214 | €1,265 | -€949 | -42.9% |
| Suppliers | 440/4 | €2,214 | €1,265 | -€949 | -42.9% |
| Other amounts payable | 47/48 | €3,891 | €16,882 | +€12,991 | +333.9% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €1,306 | -€158 | -10.8% |
| Other operating charges | 640/8 | €775 | €444 | -€331 | -42.8% |
| Gross operating margin | 9900 | -€11,663 | -€3,600 | +€8,062 | +69.1% |
| Operating profit (loss) | 9901 | -€13,902 | -€5,350 | +€8,552 | +61.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €116 | €166 | +€51 | +43.7% |
| Recurring financial charges | 65 | €116 | €166 | +€51 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,017 | -€5,516 | +€8,501 | +60.6% |
| Profit (loss) for the period | 9904 | -€14,017 | -€5,516 | +€8,501 | +60.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,017 | -€5,516 | +€8,501 | +60.6% |
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 30 September 2026 via checked.be.