Calaïbes: 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.
Calaïbes
Largest movements
- Receivables within one year -€52,000
down €52,000 (-99.0%), from €52,541 to €541
- Tangible fixed assets -€8,112
down €8,112 (-12.5%), from €64,896 to €56,784
- Deferred charges and accrued income -€3,310
no longer reported in 2025 (was €3,310)
- Cash -€1,383
down €1,383 (-66.4%), from €2,085 to €701
mainly Net result for the year (-€63,980) and Debts after one year (-€16,922)
- Profit (loss) carried forward -€48,515
down €48,515, from €6,280 to -€42,235
- Debts after one year -€16,922
down €16,922 (-92.1%), from €18,366 to €1,444
- Trade debts +€1,996
up €1,996 (+96.7%), from €2,064 to €4,060
- Other debts -€1,973
down €1,973 (-3.4%), from €57,503 to €55,530
- Financial charges +€53,881
up €53,881 (+2591.5%), from €2,079 to €55,961
- Gross operating margin +€11,575
up €11,575, from -€8,139 to €3,436
- Depreciation -€11,445
down €11,445 (-58.5%), from €19,557 to €8,112
- Financial income -€2,059
no longer reported in 2025 (was €2,059)
- Other operating charges -€162
down €162 (-5.2%), from €3,111 to €2,950
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 | €122,832 | €58,026 | -€64,806 | -52.8% |
| Fixed assets | 21/28 | €64,896 | €56,784 | -€8,112 | -12.5% |
| Tangible fixed assets | 22/27 | €64,896 | €56,784 | -€8,112 | -12.5% |
| Land and buildings | 22 | €64,896 | €56,784 | -€8,112 | -12.5% |
| Current assets | 29/58 | €57,936 | €1,242 | -€56,694 | -97.9% |
| Amounts receivable within one year | 40/41 | €52,541 | €541 | -€52,000 | -99.0% |
| Other amounts receivable | 41 | €52,541 | €541 | -€52,000 | -99.0% |
| Cash at bank and in hand | 54/58 | €2,085 | €701 | -€1,383 | -66.4% |
| Deferred charges and accrued income | 490/1 | €3,310 | - | -€3,310 | |
| Total equity and liabilities | 10/49 | €122,832 | €58,026 | -€64,806 | -52.8% |
| Equity | 10/15 | €26,740 | -€21,775 | -€48,515 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,280 | -€42,235 | -€48,515 | |
| Amounts payable | 17/49 | €96,092 | €79,801 | -€16,291 | -17.0% |
| Amounts payable after more than one year | 17 | €18,366 | €1,444 | -€16,922 | -92.1% |
| Financial debts | 170/4 | €18,366 | €1,444 | -€16,922 | -92.1% |
| Amounts payable within one year | 42/48 | €77,590 | €78,283 | +€693 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €17,515 | €18,299 | +€785 | +4.5% |
| Trade debts | 44 | €2,064 | €4,060 | +€1,996 | +96.7% |
| Suppliers | 440/4 | €2,064 | €4,060 | +€1,996 | +96.7% |
| Taxes, remuneration and social security | 45 | €509 | €394 | -€115 | -22.6% |
| Taxes | 450/3 | €509 | €394 | -€115 | -22.6% |
| Other amounts payable | 47/48 | €57,503 | €55,530 | -€1,973 | -3.4% |
| Accrued charges and deferred income | 492/3 | €136 | €75 | -€61 | -45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,557 | €8,112 | -€11,445 | -58.5% |
| Other operating charges | 640/8 | €3,111 | €2,950 | -€162 | -5.2% |
| Gross operating margin | 9900 | -€8,139 | €3,436 | +€11,575 | |
| Operating profit (loss) | 9901 | -€30,808 | -€7,626 | +€23,182 | +75.2% |
| Financial income | 75/76B | €2,059 | - | -€2,059 | |
| Recurring financial income | 75 | €2,059 | - | -€2,059 | |
| Financial charges | 65/66B | €2,079 | €55,961 | +€53,881 | +2591.5% |
| Recurring financial charges | 65 | €2,079 | €55,961 | +€53,881 | +2591.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,829 | -€63,586 | -€32,758 | -106.3% |
| Income taxes | 67/77 | €509 | €394 | -€115 | -22.6% |
| Profit (loss) for the period | 9904 | -€31,338 | -€63,980 | -€32,643 | -104.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,338 | -€63,980 | -€32,643 | -104.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.