CALAELVI CONSULTING: what changed
CALAELVI CONSULTING
Largest movements
- Receivables within one year +€10,252
up €10,252 (+1,606%), from €638 to €10,890
- Cash +€3,746
up €3,746 (+24.8%), from €15,095 to €18,841
mainly Net result for the year (+€86,514) and Tax, wage and social debts (+€13,252)
- Profit (loss) carried forward +€86,514
up €86,514 (+40.3%), from -€214,769 to -€128,256
- Other debts -€86,463
down €86,463 (-22.5%), from €383,854 to €297,391
- Tax, wage and social debts +€13,252
up €13,252 (+51.4%), from €25,781 to €39,032
- Accrued charges and deferred income +€3,119
up €3,119 (+115%), from €2,720 to €5,839
- Gross operating margin +€39,193
up €39,193 (+46.4%), from €84,519 to €123,712
- Taxes +€11,372
up €11,372 (+51.5%), from €22,092 to €33,464
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €269,548 | €283,545 | +€13,997 | +5.2% |
| Fixed assets | 21/28 | €253,814 | €253,814 | = | 0.0% |
| Financial fixed assets | 28 | €253,814 | €253,814 | = | 0.0% |
| Current assets | 29/58 | €15,734 | €29,731 | +€13,997 | +89.0% |
| Amounts receivable within one year | 40/41 | €638 | €10,890 | +€10,252 | +1,606% |
| Trade receivables | 40 | €638 | €10,890 | +€10,252 | +1,606% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €15,095 | €18,841 | +€3,746 | +24.8% |
| Total equity and liabilities | 10/49 | €269,548 | €283,545 | +€13,997 | +5.2% |
| Equity | 10/15 | -€147,119 | -€60,606 | +€86,514 | +58.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€214,769 | -€128,256 | +€86,514 | +40.3% |
| Amounts payable | 17/49 | €416,667 | €344,150 | -€72,516 | -17.4% |
| Amounts payable within one year | 42/48 | €413,947 | €338,311 | -€75,636 | -18.3% |
| Trade debts | 44 | €4,312 | €1,888 | -€2,424 | -56.2% |
| Suppliers | 440/4 | €4,312 | €1,888 | -€2,424 | -56.2% |
| Taxes, remuneration and social security | 45 | €25,781 | €39,032 | +€13,252 | +51.4% |
| Taxes | 450/3 | €25,781 | €39,032 | +€13,252 | +51.4% |
| Other amounts payable | 47/48 | €383,854 | €297,391 | -€86,463 | -22.5% |
| Accrued charges and deferred income | 492/3 | €2,720 | €5,839 | +€3,119 | +115% |
| Other operating charges | 640/8 | €434 | €587 | +€153 | +35.2% |
| Gross operating margin | 9900 | €84,519 | €123,712 | +€39,193 | +46.4% |
| Operating profit (loss) | 9901 | €84,084 | €123,125 | +€39,040 | +46.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -92.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -92.9% |
| Financial charges | 65/66B | €2,744 | €3,147 | +€404 | +14.7% |
| Recurring financial charges | 65 | €2,744 | €3,147 | +€404 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €81,342 | €119,978 | +€38,636 | +47.5% |
| Income taxes | 67/77 | €22,092 | €33,464 | +€11,372 | +51.5% |
| Profit (loss) for the period | 9904 | €59,249 | €86,514 | +€27,264 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,249 | €86,514 | +€27,264 | +46.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.