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Caladrius: 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.

What changed

Caladrius

BE 0756.575.353
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€76,578
2024 · €113,780-€37,202
Equity
€123,032
2024 · €140,572-€17,540
Cash
€71,206
2024 · €104,587-€33,381
Balance sheet total
€187,249
2024 · €153,575+€33,674

Largest movements

2024 to 2025
Assets
  • Cash -€33,381

    down €33,381 (-31.9%), from €104,587 to €71,206

    mainly Contributions, distributions and other (-€94,118) and Investment in fixed assets (net) (-€37,990)

  • Tangible fixed assets +€26,848

    up €26,848 (+138.9%), from €19,326 to €46,174

    of which Other tangible fixed assets: +€13,993

  • Deferred charges and accrued income +€19,076

    up €19,076 (+598.1%), from €3,189 to €22,265

  • Receivables within one year +€17,238

    up €17,238 (+69.5%), from €24,816 to €42,053

    of which Trade receivables: +€16,931

  • Financial fixed assets +€5,550

    new in 2025: €5,550

Equity and liabilities
  • Debts after one year +€28,849

    up €28,849, from €0 to €28,849

  • Other debts +€18,701

    up €18,701 (+8421.8%), from €222 to €18,923

  • Reserves -€17,540

    down €17,540 (-12.9%), from €135,572 to €118,032

  • Current portion of long-term debt +€2,995

    up €2,995 (+45.5%), from €6,588 to €9,583

  • Accrued charges and deferred income +€1,892

    new in 2025: €1,892

Income statement
  • Gross operating margin -€40,740

    down €40,740 (-26.2%), from €155,507 to €114,766

  • Taxes -€12,117

    down €12,117 (-37.3%), from €32,524 to €20,407

  • Financial charges +€7,260

    up €7,260 (+1280.9%), from €567 to €7,826

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €113,780
Gross operating margin -€40,740
Depreciation -€830
Other operating charges -€380
Financial income -€109
Financial charges -€7,260
Taxes +€12,117
Result 2025 €76,578

Cash bridge derived

cash 2024 to 2025

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.

From operations +€67,194
Investment -€37,990
Financing -€62,585
Cash 2024 €104,587
Net result for the year +€76,578
Depreciation +€7,249
Receivables within one year -€17,238
Deferred charges and accrued income -€19,076
Trade debts -€1,539
Tax, wage and social debts +€627
Other debts +€18,701
Accrued charges and deferred income +€1,892
Investment in fixed assets (net) -€37,990
Debts after one year +€28,849
Current portion of long-term debt +€2,995
Short-term financial debts -€311
Contributions, distributions and other -€94,118
Cash 2025 €71,206
Every line side by side 45 lines
Line Code 2024 2025 Change %
Total assets 20/58 €153,575 €187,249 +€33,674 +21.9%
Fixed assets 21/28 €20,984 €51,724 +€30,741 +146.5%
Intangible fixed assets 21 €1,658 €0 -€1,658 -100.0%
Tangible fixed assets 22/27 €19,326 €46,174 +€26,848 +138.9%
Furniture and vehicles 24 €9,104 €21,959 +€12,855 +141.2%
Other tangible fixed assets 26 €10,222 €24,215 +€13,993 +136.9%
Financial fixed assets 28 - €5,550 +€5,550
Current assets 29/58 €132,592 €135,524 +€2,933 +2.2%
Amounts receivable within one year 40/41 €24,816 €42,053 +€17,238 +69.5%
Trade receivables 40 €19,786 €36,717 +€16,931 +85.6%
Other amounts receivable 41 €5,030 €5,337 +€307 +6.1%
Cash at bank and in hand 54/58 €104,587 €71,206 -€33,381 -31.9%
Deferred charges and accrued income 490/1 €3,189 €22,265 +€19,076 +598.1%
Total equity and liabilities 10/49 €153,575 €187,249 +€33,674 +21.9%
Equity 10/15 €140,572 €123,032 -€17,540 -12.5%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €135,572 €118,032 -€17,540 -12.9%
Distributable reserves 133 €135,572 €118,032 -€17,540 -12.9%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €13,003 €64,217 +€51,214 +393.9%
Amounts payable after more than one year 17 €0 €28,849 +€28,849
Financial debts 170/4 €0 €28,849 +€28,849
Amounts payable within one year 42/48 €13,003 €33,475 +€20,472 +157.4%
Current portion of amounts payable after more than one year 42 €6,588 €9,583 +€2,995 +45.5%
Financial debts 43 €311 €0 -€311 -100.0%
Credit institutions 430/8 €311 €0 -€311 -100.0%
Trade debts 44 €3,358 €1,819 -€1,539 -45.8%
Suppliers 440/4 €3,358 €1,819 -€1,539 -45.8%
Taxes, remuneration and social security 45 €2,524 €3,151 +€627 +24.8%
Taxes 450/3 €2,524 €3,151 +€627 +24.8%
Other amounts payable 47/48 €222 €18,923 +€18,701 +8421.8%
Accrued charges and deferred income 492/3 - €1,892 +€1,892
Non-recurring operating income 76A - €1,951 +€1,951
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €6,419 €7,249 +€830 +12.9%
Other operating charges 640/8 €2,326 €2,706 +€380 +16.3%
Gross operating margin 9900 €155,507 €114,766 -€40,740 -26.2%
Operating profit (loss) 9901 €146,761 €104,811 -€41,950 -28.6%
Financial income 75/76B €109 €0 -€109 -100.0%
Recurring financial income 75 €109 €0 -€109 -100.0%
Financial charges 65/66B €567 €7,826 +€7,260 +1280.9%
Recurring financial charges 65 €567 €7,826 +€7,260 +1280.9%
Profit (loss) for the period before taxes 9903 €146,304 €96,985 -€49,319 -33.7%
Income taxes 67/77 €32,524 €20,407 -€12,117 -37.3%
Profit (loss) for the period 9904 €113,780 €76,578 -€37,202 -32.7%
Profit (loss) for the period to be appropriated 9905 €113,780 €76,578 -€37,202 -32.7%

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 29 September 2026 via checked.be.