CALANDRO EVENTS: 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.
CALANDRO EVENTS
Largest movements
- Tangible fixed assets +€7,886
up €7,886 (+175%), from €4,517 to €12,403
of which Furniture and vehicles: +€8,713
- Stocks and contracts +€6,967
up €6,967 (+268%), from €2,603 to €9,570
- Cash +€4,736
up €4,736 (+91.8%), from €5,158 to €9,894
mainly Net result for the year (+€19,780) and Debts after one year (+€5,801)
- Receivables within one year +€1,287
up €1,287 (+334%), from €385 to €1,672
of which Trade receivables: +€1,672
- Deferred charges and accrued income -€1,261
down €1,261 (-77.1%), from €1,636 to €375
- Profit (loss) carried forward +€19,780
up €19,780 (+26.4%), from -€74,800 to -€55,020
- Other debts -€11,015
down €11,015 (-44.9%), from €24,554 to €13,539
- Debts after one year +€5,801
new in 2025: €5,801
- Current portion of long-term debt +€3,142
new in 2025: €3,142
- Tax, wage and social debts +€1,811
up €1,811 (+39.7%), from €4,564 to €6,375
of which Remuneration and social security: +€2,353
- Gross operating margin +€19,458
up €19,458 (+102%), from €19,138 to €38,596
- Staff costs -€6,447
down €6,447 (-30.7%), from €21,034 to €14,587
- Financial charges +€490
up €490 (+90.4%), from €542 to €1,032
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 | €14,299 | €33,914 | +€19,615 | +137% |
| Fixed assets | 21/28 | €4,517 | €12,403 | +€7,886 | +175% |
| Tangible fixed assets | 22/27 | €4,517 | €12,403 | +€7,886 | +175% |
| Land and buildings | 22 | €3,724 | €2,253 | -€1,471 | -39.5% |
| Plant, machinery and equipment | 23 | €452 | €1,096 | +€644 | +142% |
| Furniture and vehicles | 24 | €341 | €9,054 | +€8,713 | +2,555% |
| Current assets | 29/58 | €9,782 | €21,511 | +€11,729 | +120% |
| Stocks and contracts in progress | 3 | €2,603 | €9,570 | +€6,967 | +268% |
| Stocks | 30/36 | €2,603 | €9,570 | +€6,967 | +268% |
| Amounts receivable within one year | 40/41 | €385 | €1,672 | +€1,287 | +334% |
| Trade receivables | 40 | - | €1,672 | +€1,672 | |
| Other amounts receivable | 41 | €385 | - | -€385 | |
| Cash at bank and in hand | 54/58 | €5,158 | €9,894 | +€4,736 | +91.8% |
| Deferred charges and accrued income | 490/1 | €1,636 | €375 | -€1,261 | -77.1% |
| Total equity and liabilities | 10/49 | €14,299 | €33,914 | +€19,615 | +137% |
| Equity | 10/15 | -€28,995 | -€9,215 | +€19,780 | +68.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €15,805 | €15,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €805 | €805 | = | 0.0% |
| Reserves not available under the articles | 1311 | €805 | €805 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,800 | -€55,020 | +€19,780 | +26.4% |
| Amounts payable | 17/49 | €43,294 | €43,129 | -€165 | -0.4% |
| Amounts payable after more than one year | 17 | - | €5,801 | +€5,801 | |
| Financial debts | 170/4 | - | €5,801 | +€5,801 | |
| Amounts payable within one year | 42/48 | €43,294 | €37,328 | -€5,966 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,142 | +€3,142 | |
| Trade debts | 44 | €14,176 | €12,772 | -€1,404 | -9.9% |
| Suppliers | 440/4 | €14,176 | €12,772 | -€1,404 | -9.9% |
| Advances received on contracts in progress | 46 | - | €1,500 | +€1,500 | |
| Taxes, remuneration and social security | 45 | €4,564 | €6,375 | +€1,811 | +39.7% |
| Taxes | 450/3 | €3,789 | €3,247 | -€542 | -14.3% |
| Remuneration and social security | 454/9 | €775 | €3,128 | +€2,353 | +304% |
| Other amounts payable | 47/48 | €24,554 | €13,539 | -€11,015 | -44.9% |
| Remuneration, social security and pensions | 62 | €21,034 | €14,587 | -€6,447 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,661 | €2,474 | -€187 | -7.0% |
| Other operating charges | 640/8 | €569 | €719 | +€150 | +26.4% |
| Gross operating margin | 9900 | €19,138 | €38,596 | +€19,458 | +102% |
| Operating profit (loss) | 9901 | -€5,126 | €20,816 | +€25,942 | |
| Financial income | 75/76B | €2 | €62 | +€60 | +3,000% |
| Recurring financial income | 75 | €2 | €62 | +€60 | +3,000% |
| Financial charges | 65/66B | €542 | €1,032 | +€490 | +90.4% |
| Recurring financial charges | 65 | €542 | €1,032 | +€490 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,666 | €19,846 | +€25,512 | |
| Income taxes | 67/77 | €137 | €66 | -€71 | -51.8% |
| Profit (loss) for the period | 9904 | -€5,803 | €19,780 | +€25,583 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,803 | €19,780 | +€25,583 |
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 23 October 2026 via checked.be.