Calan: 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.
Calan
Largest movements
- Intangible fixed assets -€8,496
down €8,496 (-46.0%), from €18,489 to €9,993
- Receivables within one year -€2,414
down €2,414 (-54.0%), from €4,470 to €2,056
of which Trade receivables: -€1,395
- Cash -€1,363
down €1,363 (-49.8%), from €2,737 to €1,374
mainly Net result for the year (-€10,258) and Other debts (-€1,897)
- Profit (loss) carried forward -€10,258
down €10,258 (-83.0%), from -€12,360 to -€22,617
- Other debts -€1,897
down €1,897 (-6.1%), from €31,234 to €29,337
- Tax, wage and social debts -€989
down €989 (-99.3%), from €996 to €7
- Trade debts +€871
up €871 (+106%), from €825 to €1,696
- Gross operating margin +€4,003
up €4,003 (+76.3%), from -€5,245 to -€1,241
- Depreciation +€1,496
up €1,496 (+21.4%), from €7,000 to €8,496
- Other operating charges +€444
new in 2025: €444
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 | €25,696 | €13,423 | -€12,273 | -47.8% |
| Fixed assets | 21/28 | €18,489 | €9,993 | -€8,496 | -46.0% |
| Intangible fixed assets | 21 | €18,489 | €9,993 | -€8,496 | -46.0% |
| Current assets | 29/58 | €7,206 | €3,430 | -€3,776 | -52.4% |
| Amounts receivable within one year | 40/41 | €4,470 | €2,056 | -€2,414 | -54.0% |
| Trade receivables | 40 | €1,521 | €126 | -€1,395 | -91.7% |
| Other amounts receivable | 41 | €2,949 | €1,930 | -€1,018 | -34.5% |
| Cash at bank and in hand | 54/58 | €2,737 | €1,374 | -€1,363 | -49.8% |
| Total equity and liabilities | 10/49 | €25,696 | €13,423 | -€12,273 | -47.8% |
| Equity | 10/15 | -€7,360 | -€17,617 | -€10,258 | -139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,360 | -€22,617 | -€10,258 | -83.0% |
| Amounts payable | 17/49 | €33,055 | €31,040 | -€2,015 | -6.1% |
| Amounts payable within one year | 42/48 | €33,055 | €31,040 | -€2,015 | -6.1% |
| Trade debts | 44 | €825 | €1,696 | +€871 | +106% |
| Suppliers | 440/4 | €825 | €1,696 | +€871 | +106% |
| Taxes, remuneration and social security | 45 | €996 | €7 | -€989 | -99.3% |
| Taxes | 450/3 | €996 | €7 | -€989 | -99.3% |
| Other amounts payable | 47/48 | €31,234 | €29,337 | -€1,897 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €8,496 | +€1,496 | +21.4% |
| Other operating charges | 640/8 | - | €444 | +€444 | |
| Gross operating margin | 9900 | -€5,245 | -€1,241 | +€4,003 | +76.3% |
| Operating profit (loss) | 9901 | -€12,245 | -€10,182 | +€2,063 | +16.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €115 | €76 | -€39 | -34.3% |
| Recurring financial charges | 65 | €115 | €76 | -€39 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,360 | -€10,258 | +€2,102 | +17.0% |
| Profit (loss) for the period | 9904 | -€12,360 | -€10,258 | +€2,102 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,360 | -€10,258 | +€2,102 | +17.0% |
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 20 October 2026 via checked.be.