CALAMANSI: what changed
Two financial 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.
CALAMANSI
Largest movements
- Cash +€31,031
up €31,031 (+835%), from €3,717 to €34,749
mainly Net result for the year (+€48,335) and Receivables within one year (+€21,502)
- Receivables within one year -€21,502
down €21,502 (-67.4%), from €31,926 to €10,424
of which Trade receivables: -€21,379
- Stocks and contracts +€5,221
up €5,221 (+58.8%), from €8,878 to €14,099
- Tangible fixed assets -€2,121
down €2,121 (-79.5%), from €2,669 to €548
of which Plant, machinery and equipment: -€2,367
- Profit (loss) carried forward +€48,335
up €48,335, from -€47,608 to €727
- Trade debts -€24,228
down €24,228 (-54.4%), from €44,516 to €20,288
- Other debts -€13,977
down €13,977 (-35.5%), from €39,335 to €25,358
- Tax, wage and social debts +€2,071
up €2,071 (+27.3%), from €7,594 to €9,665
of which Taxes: +€1,322
- Gross operating margin +€78,205
up €78,205 (+65.1%), from €120,214 to €198,420
- Other operating charges -€8,496
down €8,496 (-97.5%), from €8,710 to €214
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.
Derived cash bridge
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 | €47,838 | €60,467 | +€12,629 | +26.4% |
| Fixed assets | 21/28 | €3,317 | €1,196 | -€2,121 | -63.9% |
| Tangible fixed assets | 22/27 | €2,669 | €548 | -€2,121 | -79.5% |
| Plant, machinery and equipment | 23 | €2,367 | €0 | -€2,367 | -100% |
| Furniture and vehicles | 24 | €303 | €548 | +€246 | +81.2% |
| Financial fixed assets | 28 | €648 | €648 | = | 0.0% |
| Current assets | 29/58 | €44,521 | €59,271 | +€14,750 | +33.1% |
| Stocks and contracts in progress | 3 | €8,878 | €14,099 | +€5,221 | +58.8% |
| Stocks | 30/36 | €8,878 | €14,099 | +€5,221 | +58.8% |
| Amounts receivable within one year | 40/41 | €31,926 | €10,424 | -€21,502 | -67.4% |
| Trade receivables | 40 | €29,234 | €7,855 | -€21,379 | -73.1% |
| Other amounts receivable | 41 | €2,692 | €2,569 | -€123 | -4.6% |
| Cash at bank and in hand | 54/58 | €3,717 | €34,749 | +€31,031 | +835% |
| Total equity and liabilities | 10/49 | €47,838 | €60,467 | +€12,629 | +26.4% |
| Equity | 10/15 | -€43,608 | €4,727 | +€48,335 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,608 | €727 | +€48,335 | |
| Amounts payable | 17/49 | €91,446 | €55,740 | -€35,706 | -39.0% |
| Amounts payable within one year | 42/48 | €91,446 | €55,312 | -€36,134 | -39.5% |
| Trade debts | 44 | €44,516 | €20,288 | -€24,228 | -54.4% |
| Suppliers | 440/4 | €44,516 | €20,288 | -€24,228 | -54.4% |
| Taxes, remuneration and social security | 45 | €7,594 | €9,665 | +€2,071 | +27.3% |
| Taxes | 450/3 | €7,594 | €8,916 | +€1,322 | +17.4% |
| Remuneration and social security | 454/9 | €0 | €749 | +€749 | |
| Other amounts payable | 47/48 | €39,335 | €25,358 | -€13,977 | -35.5% |
| Accrued charges and deferred income | 492/3 | - | €428 | +€428 | |
| Remuneration, social security and pensions | 62 | €148,901 | €147,092 | -€1,809 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €2,534 | -€678 | -21.1% |
| Other operating charges | 640/8 | €8,710 | €214 | -€8,496 | -97.5% |
| Gross operating margin | 9900 | €120,214 | €198,420 | +€78,205 | +65.1% |
| Operating profit (loss) | 9901 | -€40,608 | €48,580 | +€89,189 | |
| Financial income | 75/76B | €4 | €16 | +€12 | +275% |
| Recurring financial income | 75 | €4 | €16 | +€12 | +275% |
| Financial charges | 65/66B | €512 | €261 | -€251 | -49.0% |
| Recurring financial charges | 65 | €512 | €261 | -€251 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,116 | €48,335 | +€89,451 | |
| Profit (loss) for the period | 9904 | -€41,116 | €48,335 | +€89,451 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,116 | €48,335 | +€89,451 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.