CALAER: 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.
CALAER
Largest movements
- Tangible fixed assets -€6,426
down €6,426 (-9.5%), from €67,540 to €61,114
of which Land and buildings: -€7,240
- Stocks and contracts -€3,121
down €3,121 (-12.4%), from €25,141 to €22,020
- Profit (loss) carried forward +€15,453
up €15,453 (+28.7%), from €53,780 to €69,233
- Trade debts -€11,656
down €11,656 (-99.1%), from €11,759 to €103
- Debts after one year -€5,109
no longer reported in 2024 (was €5,109)
- Current portion of long-term debt -€4,942
down €4,942 (-49.2%), from €10,051 to €5,109
- Other debts -€1,919
down €1,919 (-6.9%), from €27,988 to €26,069
- Gross operating margin -€849
down €849 (-3.2%), from €26,383 to €25,533
- Financial charges -€332
down €332 (-25.3%), from €1,310 to €979
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,745 | €115,670 | -€8,075 | -6.5% |
| Fixed assets | 21/28 | €67,583 | €61,158 | -€6,426 | -9.5% |
| Tangible fixed assets | 22/27 | €67,540 | €61,114 | -€6,426 | -9.5% |
| Land and buildings | 22 | €67,540 | €60,300 | -€7,240 | -10.7% |
| Furniture and vehicles | 24 | - | €814 | +€814 | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €56,162 | €54,512 | -€1,649 | -2.9% |
| Stocks and contracts in progress | 3 | €25,141 | €22,020 | -€3,121 | -12.4% |
| Stocks | 30/36 | €25,141 | €22,020 | -€3,121 | -12.4% |
| Amounts receivable within one year | 40/41 | €20,637 | €20,453 | -€184 | -0.9% |
| Trade receivables | 40 | €20,379 | €20,178 | -€201 | -1.0% |
| Other amounts receivable | 41 | €258 | €275 | +€18 | +6.8% |
| Cash at bank and in hand | 54/58 | €9,272 | €9,798 | +€526 | +5.7% |
| Deferred charges and accrued income | 490/1 | €1,112 | €2,242 | +€1,130 | +101.6% |
| Total equity and liabilities | 10/49 | €123,745 | €115,670 | -€8,075 | -6.5% |
| Equity | 10/15 | €68,040 | €83,493 | +€15,453 | +22.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,780 | €69,233 | +€15,453 | +28.7% |
| Amounts payable | 17/49 | €55,705 | €32,177 | -€23,528 | -42.2% |
| Amounts payable after more than one year | 17 | €5,109 | - | -€5,109 | |
| Financial debts | 170/4 | €5,109 | - | -€5,109 | |
| Amounts payable within one year | 42/48 | €50,596 | €32,177 | -€18,419 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €10,051 | €5,109 | -€4,942 | -49.2% |
| Trade debts | 44 | €11,759 | €103 | -€11,656 | -99.1% |
| Suppliers | 440/4 | €11,759 | €103 | -€11,656 | -99.1% |
| Taxes, remuneration and social security | 45 | €798 | €896 | +€98 | +12.3% |
| Taxes | 450/3 | €798 | €896 | +€98 | +12.3% |
| Other amounts payable | 47/48 | €27,988 | €26,069 | -€1,919 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,438 | €7,499 | +€61 | +0.8% |
| Other operating charges | 640/8 | €1,682 | €1,578 | -€104 | -6.2% |
| Gross operating margin | 9900 | €26,383 | €25,533 | -€849 | -3.2% |
| Operating profit (loss) | 9901 | €17,263 | €16,457 | -€806 | -4.7% |
| Financial income | 75/76B | €62 | €115 | +€54 | +87.1% |
| Recurring financial income | 75 | €62 | €115 | +€54 | +87.1% |
| Financial charges | 65/66B | €1,310 | €979 | -€332 | -25.3% |
| Recurring financial charges | 65 | €1,310 | €979 | -€332 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €16,014 | €15,593 | -€421 | -2.6% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €15,883 | €15,453 | -€429 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,883 | €15,453 | -€429 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.