CALAMITA: 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.
CALAMITA
Largest movements
- Cash +€2,036
up €2,036 (+8.0%), from €25,301 to €27,337
mainly Net result for the year (+€6,258) and Tax, wage and social debts (+€2,320)
- Receivables within one year -€1,204
down €1,204 (-79.7%), from €1,510 to €306
- Tangible fixed assets -€795
down €795 (-37.0%), from €2,149 to €1,353
of which Plant, machinery and equipment: -€607
- Tax, wage and social debts +€2,320
up €2,320 (+2,806%), from €83 to €2,403
- Profit (loss) carried forward -€2,314
down €2,314 (-21.2%), from €10,897 to €8,583
- Taxes +€2,286
up €2,286 (+2,765%), from €83 to €2,369
- Gross operating margin +€2,089
up €2,089 (+25.0%), from €8,358 to €10,447
- Other operating charges +€507
up €507 (+83.4%), from €608 to €1,116
- Depreciation -€238
down €238 (-23.1%), from €1,034 to €795
- Financial income +€163
new in 2025: €163
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 | €28,960 | €28,996 | +€37 | +0.1% |
| Fixed assets | 21/28 | €2,149 | €1,353 | -€795 | -37.0% |
| Tangible fixed assets | 22/27 | €2,149 | €1,353 | -€795 | -37.0% |
| Plant, machinery and equipment | 23 | €1,961 | €1,353 | -€607 | -31.0% |
| Furniture and vehicles | 24 | €188 | - | -€188 | |
| Current assets | 29/58 | €26,811 | €27,643 | +€832 | +3.1% |
| Amounts receivable within one year | 40/41 | €1,510 | €306 | -€1,204 | -79.7% |
| Trade receivables | 40 | €1,510 | €306 | -€1,204 | -79.7% |
| Cash at bank and in hand | 54/58 | €25,301 | €27,337 | +€2,036 | +8.0% |
| Total equity and liabilities | 10/49 | €28,960 | €28,996 | +€37 | +0.1% |
| Equity | 10/15 | €18,957 | €16,643 | -€2,314 | -12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,897 | €8,583 | -€2,314 | -21.2% |
| Amounts payable | 17/49 | €10,003 | €12,353 | +€2,350 | +23.5% |
| Amounts payable within one year | 42/48 | €10,003 | €12,353 | +€2,350 | +23.5% |
| Taxes, remuneration and social security | 45 | €83 | €2,403 | +€2,320 | +2,806% |
| Taxes | 450/3 | €83 | €2,403 | +€2,320 | +2,806% |
| Other amounts payable | 47/48 | €9,920 | €9,950 | +€30 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,034 | €795 | -€238 | -23.1% |
| Other operating charges | 640/8 | €608 | €1,116 | +€507 | +83.4% |
| Gross operating margin | 9900 | €8,358 | €10,447 | +€2,089 | +25.0% |
| Operating profit (loss) | 9901 | €6,716 | €8,536 | +€1,820 | +27.1% |
| Financial income | 75/76B | - | €163 | +€163 | |
| Recurring financial income | 75 | - | €163 | +€163 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €6,648 | €8,627 | +€1,978 | +29.8% |
| Income taxes | 67/77 | €83 | €2,369 | +€2,286 | +2,765% |
| Profit (loss) for the period | 9904 | €6,566 | €6,258 | -€308 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,566 | €6,258 | -€308 | -4.7% |
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 15 October 2026 via checked.be.