Calamero: 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.
Calamero
Largest movements
- Stocks and contracts -€5,989
down €5,989 (-74.9%), from €8,000 to €2,011
- Receivables within one year +€4,076
up €4,076 (+215.7%), from €1,890 to €5,966
- Cash -€1,605
down €1,605 (-34.7%), from €4,620 to €3,015
mainly Net result for the year (-€12,423) and Other debts (-€12,386)
- Tax, wage and social debts +€16,802
new in 2025: €16,802
of which Remuneration and social security: +€15,780
- Profit (loss) carried forward -€14,382
down €14,382 (-37.6%), from -€38,219 to -€52,601
- Other debts -€12,386
no longer reported in 2025 (was €12,386)
- Trade debts +€4,385
up €4,385 (+15.5%), from €28,227 to €32,612
- Contributions +€1,960
up €1,960 (+15.0%), from €13,040 to €15,000
- Turnover +€97,451
up €97,451 (+157.3%), from €61,943 to €159,394
- Purchases and services +€77,222
up €77,222 (+166.3%), from €46,440 to €123,662
- Gross operating margin +€20,235
up €20,235 (+130.5%), from €15,503 to €35,738
- Other operating charges -€15,407
down €15,407 (-39.5%), from €39,047 to €23,640
- Staff costs +€10,116
up €10,116 (+69.4%), from €14,573 to €24,689
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 | €15,433 | €11,813 | -€3,620 | -23.5% |
| Fixed assets | 21/28 | €923 | €821 | -€103 | -11.1% |
| Intangible fixed assets | 21 | €923 | €821 | -€103 | -11.1% |
| Current assets | 29/58 | €14,510 | €10,992 | -€3,518 | -24.2% |
| Stocks and contracts in progress | 3 | €8,000 | €2,011 | -€5,989 | -74.9% |
| Stocks | 30/36 | €8,000 | €2,011 | -€5,989 | -74.9% |
| Amounts receivable within one year | 40/41 | €1,890 | €5,966 | +€4,076 | +215.7% |
| Other amounts receivable | 41 | €1,890 | €5,966 | +€4,076 | +215.7% |
| Cash at bank and in hand | 54/58 | €4,620 | €3,015 | -€1,605 | -34.7% |
| Total equity and liabilities | 10/49 | €15,433 | €11,813 | -€3,620 | -23.5% |
| Equity | 10/15 | -€25,179 | -€37,601 | -€12,422 | -49.3% |
| Contributions | 10/11 | €13,040 | €15,000 | +€1,960 | +15.0% |
| Capital | 10 | €13,040 | - | -€13,040 | |
| Issued capital | 100 | €13,040 | - | -€13,040 | |
| Profit (loss) carried forward | 14 | -€38,219 | -€52,601 | -€14,382 | -37.6% |
| Amounts payable | 17/49 | €40,612 | €49,414 | +€8,801 | +21.7% |
| Amounts payable within one year | 42/48 | €40,612 | €49,414 | +€8,801 | +21.7% |
| Trade debts | 44 | €28,227 | €32,612 | +€4,385 | +15.5% |
| Suppliers | 440/4 | €28,227 | €32,612 | +€4,385 | +15.5% |
| Taxes, remuneration and social security | 45 | - | €16,802 | +€16,802 | |
| Taxes | 450/3 | - | €1,022 | +€1,022 | |
| Remuneration and social security | 454/9 | - | €15,780 | +€15,780 | |
| Other amounts payable | 47/48 | €12,386 | - | -€12,386 | |
| Turnover | 70 | €61,943 | €159,394 | +€97,451 | +157.3% |
| Non-recurring operating income | 76A | - | €6 | +€6 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,440 | €123,662 | +€77,222 | +166.3% |
| Remuneration, social security and pensions | 62 | €14,573 | €24,689 | +€10,116 | +69.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103 | €103 | -€0 | 0.0% |
| Other operating charges | 640/8 | €39,047 | €23,640 | -€15,407 | -39.5% |
| Gross operating margin | 9900 | €15,503 | €35,738 | +€20,235 | +130.5% |
| Operating profit (loss) | 9901 | -€38,219 | -€12,693 | +€25,527 | +66.8% |
| Financial income | 75/76B | - | €313 | +€313 | |
| Recurring financial income | 75 | - | €313 | +€313 | |
| Financial charges | 65/66B | - | €43 | +€43 | |
| Recurring financial charges | 65 | - | €43 | +€43 | |
| Profit (loss) for the period before taxes | 9903 | -€38,219 | -€12,423 | +€25,796 | +67.5% |
| Profit (loss) for the period | 9904 | -€38,219 | -€12,423 | +€25,796 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,219 | -€12,423 | +€25,796 | +67.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.