Calamares: 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.
Calamares
Largest movements
- Tangible fixed assets -€16,265
down €16,265 (-30.9%), from €52,625 to €36,360
of which Plant, machinery and equipment: -€13,840
- Receivables within one year -€5,496
down €5,496 (-6.7%), from €82,185 to €76,689
of which Other amounts receivable: -€7,614
- Profit (loss) carried forward -€66,208
down €66,208 (-74.2%), from €89,268 to €23,060
- Trade debts +€32,503
up €32,503 (+133%), from €24,349 to €56,853
- Tax, wage and social debts +€6,925
up €6,925 (+47.0%), from €14,750 to €21,675
of which Remuneration and social security: +€8,487
- Other debts +€4,095
up €4,095 (+34.8%), from €11,763 to €15,858
- Purchases and services +€104,250
up €104,250 (+21.8%), from €477,686 to €581,936
- Turnover +€65,206
up €65,206 (+10.3%), from €630,443 to €695,649
- Gross operating margin -€55,295
down €55,295 (-32.4%), from €170,753 to €115,458
- Staff costs -€8,776
down €8,776 (-5.2%), from €167,812 to €159,036
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 | €160,591 | €137,906 | -€22,684 | -14.1% |
| Fixed assets | 21/28 | €52,625 | €36,360 | -€16,265 | -30.9% |
| Tangible fixed assets | 22/27 | €52,625 | €36,360 | -€16,265 | -30.9% |
| Land and buildings | 22 | €18,000 | €16,000 | -€2,000 | -11.1% |
| Plant, machinery and equipment | 23 | €33,648 | €19,808 | -€13,840 | -41.1% |
| Furniture and vehicles | 24 | €977 | €552 | -€425 | -43.5% |
| Current assets | 29/58 | €107,966 | €101,546 | -€6,420 | -5.9% |
| Stocks and contracts in progress | 3 | €2,580 | €2,490 | -€90 | -3.5% |
| Stocks | 30/36 | €2,580 | €2,490 | -€90 | -3.5% |
| Amounts receivable within one year | 40/41 | €82,185 | €76,689 | -€5,496 | -6.7% |
| Trade receivables | 40 | €74,571 | €76,689 | +€2,118 | +2.8% |
| Other amounts receivable | 41 | €7,614 | - | -€7,614 | |
| Cash at bank and in hand | 54/58 | €21,572 | €20,738 | -€834 | -3.9% |
| Deferred charges and accrued income | 490/1 | €1,629 | €1,629 | = | 0.0% |
| Total equity and liabilities | 10/49 | €160,591 | €137,906 | -€22,684 | -14.1% |
| Equity | 10/15 | €109,728 | €43,520 | -€66,208 | -60.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,268 | €23,060 | -€66,208 | -74.2% |
| Amounts payable | 17/49 | €50,863 | €94,386 | +€43,523 | +85.6% |
| Amounts payable within one year | 42/48 | €50,863 | €94,386 | +€43,523 | +85.6% |
| Trade debts | 44 | €24,349 | €56,853 | +€32,503 | +133% |
| Suppliers | 440/4 | €24,349 | €56,853 | +€32,503 | +133% |
| Taxes, remuneration and social security | 45 | €14,750 | €21,675 | +€6,925 | +47.0% |
| Taxes | 450/3 | €3,247 | €1,685 | -€1,562 | -48.1% |
| Remuneration and social security | 454/9 | €11,503 | €19,990 | +€8,487 | +73.8% |
| Other amounts payable | 47/48 | €11,763 | €15,858 | +€4,095 | +34.8% |
| Turnover | 70 | €630,443 | €695,649 | +€65,206 | +10.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €477,686 | €581,936 | +€104,250 | +21.8% |
| Remuneration, social security and pensions | 62 | €167,812 | €159,036 | -€8,776 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,290 | €16,265 | +€2,975 | +22.4% |
| Other operating charges | 640/8 | €2,107 | €5,741 | +€3,635 | +173% |
| Gross operating margin | 9900 | €170,753 | €115,458 | -€55,295 | -32.4% |
| Operating profit (loss) | 9901 | -€12,456 | -€65,585 | -€53,129 | -427% |
| Financial charges | 65/66B | €772 | €623 | -€149 | -19.3% |
| Recurring financial charges | 65 | €772 | €623 | -€149 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,228 | -€66,208 | -€52,979 | -400% |
| Profit (loss) for the period | 9904 | -€13,228 | -€66,208 | -€52,979 | -400% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,228 | -€66,208 | -€52,979 | -400% |
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 21 October 2026 via checked.be.