CALAMERA et C°: 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.
CALAMERA et C°
Largest movements
- Tangible fixed assets -€12,182
down €12,182 (-29.5%), from €41,335 to €29,153
of which Furniture and vehicles: -€8,378
- Receivables within one year -€6,872
down €6,872 (-26.5%), from €25,917 to €19,045
of which Trade receivables: -€4,503
- Deferred charges and accrued income -€3,246
down €3,246 (-52.4%), from €6,197 to €2,951
- Cash -€2,447
down €2,447 (-1.7%), from €140,735 to €138,287
mainly Trade debts (-€17,855) and Debts after one year (-€10,029)
- Trade debts -€17,855
down €17,855 (-56.2%), from €31,797 to €13,942
- Debts after one year -€10,029
down €10,029 (-83.3%), from €12,036 to €2,007
- Reserves +€8,000
up €8,000 (+11.9%), from €67,038 to €75,038
- Current portion of long-term debt -€3,123
down €3,123 (-23.7%), from €13,152 to €10,029
- Gross operating margin -€12,392
down €12,392 (-26.8%), from €46,176 to €33,784
- Taxes -€3,074
down €3,074 (-41.9%), from €7,342 to €4,268
- Other operating charges -€1,127
down €1,127 (-31.6%), from €3,562 to €2,435
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 | €235,785 | €210,523 | -€25,262 | -10.7% |
| Fixed assets | 21/28 | €41,682 | €29,501 | -€12,182 | -29.2% |
| Tangible fixed assets | 22/27 | €41,335 | €29,153 | -€12,182 | -29.5% |
| Plant, machinery and equipment | 23 | €1,322 | €370 | -€952 | -72.0% |
| Furniture and vehicles | 24 | €33,768 | €25,390 | -€8,378 | -24.8% |
| Other tangible fixed assets | 26 | €6,245 | €3,394 | -€2,851 | -45.7% |
| Financial fixed assets | 28 | €347 | €347 | = | 0.0% |
| Current assets | 29/58 | €194,102 | €181,022 | -€13,080 | -6.7% |
| Stocks and contracts in progress | 3 | €21,254 | €20,738 | -€515 | -2.4% |
| Stocks | 30/36 | €21,254 | €20,738 | -€515 | -2.4% |
| Amounts receivable within one year | 40/41 | €25,917 | €19,045 | -€6,872 | -26.5% |
| Trade receivables | 40 | €15,352 | €10,848 | -€4,503 | -29.3% |
| Other amounts receivable | 41 | €10,565 | €8,197 | -€2,369 | -22.4% |
| Cash at bank and in hand | 54/58 | €140,735 | €138,287 | -€2,447 | -1.7% |
| Deferred charges and accrued income | 490/1 | €6,197 | €2,951 | -€3,246 | -52.4% |
| Total equity and liabilities | 10/49 | €235,785 | €210,523 | -€25,262 | -10.7% |
| Equity | 10/15 | €172,005 | €180,257 | +€8,252 | +4.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,038 | €75,038 | +€8,000 | +11.9% |
| Distributable reserves | 133 | €67,038 | €75,038 | +€8,000 | +11.9% |
| Profit (loss) carried forward | 14 | €86,374 | €86,627 | +€252 | +0.3% |
| Amounts payable | 17/49 | €63,780 | €30,266 | -€33,514 | -52.5% |
| Amounts payable after more than one year | 17 | €12,036 | €2,007 | -€10,029 | -83.3% |
| Financial debts | 170/4 | €12,036 | €2,007 | -€10,029 | -83.3% |
| Amounts payable within one year | 42/48 | €50,979 | €28,260 | -€22,719 | -44.6% |
| Current portion of amounts payable after more than one year | 42 | €13,152 | €10,029 | -€3,123 | -23.7% |
| Trade debts | 44 | €31,797 | €13,942 | -€17,855 | -56.2% |
| Suppliers | 440/4 | €31,797 | €13,942 | -€17,855 | -56.2% |
| Taxes, remuneration and social security | 45 | €5,428 | €3,687 | -€1,741 | -32.1% |
| Taxes | 450/3 | €2,768 | €1,435 | -€1,332 | -48.1% |
| Remuneration and social security | 454/9 | €2,661 | €2,252 | -€409 | -15.4% |
| Other amounts payable | 47/48 | €601 | €601 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €765 | - | -€765 | |
| Non-recurring operating income | 76A | €731 | - | -€731 | |
| Remuneration, social security and pensions | 62 | €4,053 | €3,930 | -€123 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,780 | €12,600 | -€180 | -1.4% |
| Other operating charges | 640/8 | €3,562 | €2,435 | -€1,127 | -31.6% |
| Gross operating margin | 9900 | €46,176 | €33,784 | -€12,392 | -26.8% |
| Operating profit (loss) | 9901 | €25,780 | €14,819 | -€10,961 | -42.5% |
| Financial income | 75/76B | €2,158 | €1,791 | -€366 | -17.0% |
| Recurring financial income | 75 | €2,158 | €1,791 | -€366 | -17.0% |
| Financial charges | 65/66B | €2,928 | €3,231 | +€303 | +10.3% |
| Recurring financial charges | 65 | €2,928 | €3,231 | +€303 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €25,010 | €13,379 | -€11,631 | -46.5% |
| Income taxes | 67/77 | €7,342 | €4,268 | -€3,074 | -41.9% |
| Profit (loss) for the period | 9904 | €17,668 | €9,111 | -€8,557 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,668 | €9,111 | -€8,557 | -48.4% |
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 31 October 2026 via checked.be.