CALARIS: 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.
CALARIS
Largest movements
- Tangible fixed assets -€54,067
down €54,067 (-16.7%), from €323,018 to €268,951
- Receivables after one year +€40,568
up €40,568 (+19.9%), from €203,715 to €244,284
- Receivables within one year +€32,480
new in 2025: €32,480
- Current investments +€9,241
up €9,241 (+15.9%), from €58,002 to €67,242
- Profit (loss) carried forward +€39,057
up €39,057, from -€33,129 to €5,928
- Gross operating margin +€51,283
up €51,283, from -€2,067 to €49,216
- Other operating charges +€1,665
up €1,665 (+53.4%), from €3,118 to €4,782
- Financial income +€1,057
up €1,057 (+44.3%), from €2,389 to €3,446
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 | €608,236 | €639,762 | +€31,527 | +5.2% |
| Fixed assets | 21/28 | €323,018 | €268,951 | -€54,067 | -16.7% |
| Tangible fixed assets | 22/27 | €323,018 | €268,951 | -€54,067 | -16.7% |
| Land and buildings | 22 | €323,018 | €268,951 | -€54,067 | -16.7% |
| Current assets | 29/58 | €285,218 | €370,812 | +€85,594 | +30.0% |
| Amounts receivable after more than one year | 29 | €203,715 | €244,284 | +€40,568 | +19.9% |
| Other amounts receivable | 291 | €203,715 | €244,284 | +€40,568 | +19.9% |
| Amounts receivable within one year | 40/41 | - | €32,480 | +€32,480 | |
| Other amounts receivable | 41 | - | €32,480 | +€32,480 | |
| Current investments | 50/53 | €58,002 | €67,242 | +€9,241 | +15.9% |
| Cash at bank and in hand | 54/58 | €798 | €1,226 | +€427 | +53.5% |
| Deferred charges and accrued income | 490/1 | €22,703 | €25,580 | +€2,878 | +12.7% |
| Total equity and liabilities | 10/49 | €608,236 | €639,762 | +€31,527 | +5.2% |
| Equity | 10/15 | €573,190 | €607,277 | +€34,087 | +5.9% |
| Contributions | 10/11 | €520,000 | €520,000 | = | 0.0% |
| Reserves | 13 | €86,320 | €81,349 | -€4,971 | -5.8% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,320 | €56,349 | -€4,971 | -8.1% |
| Profit (loss) carried forward | 14 | -€33,129 | €5,928 | +€39,057 | |
| Provisions and deferred taxes | 16 | €29,046 | €26,486 | -€2,560 | -8.8% |
| Deferred taxes | 168 | €29,046 | €26,486 | -€2,560 | -8.8% |
| Amounts payable | 17/49 | €5,999 | €5,999 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,999 | €5,999 | = | 0.0% |
| Other amounts payable | 47/48 | €5,999 | €5,999 | = | 0.0% |
| Non-recurring operating income | 76A | - | €60,626 | +€60,626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,184 | €16,139 | -€44 | -0.3% |
| Other operating charges | 640/8 | €3,118 | €4,782 | +€1,665 | +53.4% |
| Gross operating margin | 9900 | -€2,067 | €49,216 | +€51,283 | |
| Operating profit (loss) | 9901 | -€21,368 | €28,294 | +€49,662 | |
| Financial income | 75/76B | €2,389 | €3,446 | +€1,057 | +44.3% |
| Recurring financial income | 75 | €2,389 | €3,446 | +€1,057 | +44.3% |
| Financial charges | 65/66B | €225 | €214 | -€11 | -5.0% |
| Recurring financial charges | 65 | €225 | €214 | -€11 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,204 | €31,527 | +€50,731 | |
| Transfer from deferred taxes | 780 | €2,560 | €2,560 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€16,644 | €34,087 | +€50,731 | |
| Transfer from tax-exempt reserves | 789 | €4,971 | €4,971 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,673 | €39,057 | +€50,731 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.