Calathea: 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.
Calathea
Largest movements
- Receivables within one year +€32,673
up €32,673 (+236.5%), from €13,813 to €46,487
of which Trade receivables: +€26,143
- Cash -€26,553
down €26,553 (-73.5%), from €36,114 to €9,561
mainly Receivables within one year (-€32,673) and Debts after one year (-€10,376)
- Tangible fixed assets -€8,761
down €8,761 (-29.5%), from €29,741 to €20,980
- Deferred charges and accrued income -€1,222
no longer reported in 2025 (was €1,222)
- Debts after one year -€10,376
down €10,376 (-25.5%), from €40,748 to €30,372
- Other debts -€6,396
no longer reported in 2025 (was €6,396)
- Profit (loss) carried forward +€5,793
up €5,793 (+20.2%), from €28,655 to €34,448
- Tax, wage and social debts +€3,729
up €3,729 (+21.9%), from €17,061 to €20,790
of which Taxes: +€3,710
- Trade debts +€2,665
up €2,665 (+425.9%), from €626 to €3,291
- Gross operating margin -€18,581
down €18,581 (-47.8%), from €38,886 to €20,305
- Taxes -€4,442
down €4,442 (-54.3%), from €8,177 to €3,735
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 | €105,890 | €102,027 | -€3,863 | -3.6% |
| Fixed assets | 21/28 | €54,741 | €45,980 | -€8,761 | -16.0% |
| Tangible fixed assets | 22/27 | €29,741 | €20,980 | -€8,761 | -29.5% |
| Furniture and vehicles | 24 | €29,741 | €20,980 | -€8,761 | -29.5% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €51,149 | €56,048 | +€4,899 | +9.6% |
| Amounts receivable within one year | 40/41 | €13,813 | €46,487 | +€32,673 | +236.5% |
| Trade receivables | 40 | €13,559 | €39,702 | +€26,143 | +192.8% |
| Other amounts receivable | 41 | €255 | €6,785 | +€6,530 | +2564.5% |
| Cash at bank and in hand | 54/58 | €36,114 | €9,561 | -€26,553 | -73.5% |
| Deferred charges and accrued income | 490/1 | €1,222 | - | -€1,222 | |
| Total equity and liabilities | 10/49 | €105,890 | €102,027 | -€3,863 | -3.6% |
| Equity | 10/15 | €31,155 | €36,948 | +€5,793 | +18.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,655 | €34,448 | +€5,793 | +20.2% |
| Amounts payable | 17/49 | €74,735 | €65,079 | -€9,655 | -12.9% |
| Amounts payable after more than one year | 17 | €40,748 | €30,372 | -€10,376 | -25.5% |
| Financial debts | 170/4 | €40,748 | €30,372 | -€10,376 | -25.5% |
| Amounts payable within one year | 42/48 | €33,987 | €34,457 | +€471 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €9,904 | €10,376 | +€472 | +4.8% |
| Trade debts | 44 | €626 | €3,291 | +€2,665 | +425.9% |
| Suppliers | 440/4 | €626 | €3,291 | +€2,665 | +425.9% |
| Taxes, remuneration and social security | 45 | €17,061 | €20,790 | +€3,729 | +21.9% |
| Taxes | 450/3 | €14,061 | €17,771 | +€3,710 | +26.4% |
| Remuneration and social security | 454/9 | €3,000 | €3,020 | +€20 | +0.7% |
| Other amounts payable | 47/48 | €6,396 | - | -€6,396 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,761 | €8,761 | = | 0.0% |
| Other operating charges | 640/8 | €169 | €210 | +€41 | +23.9% |
| Gross operating margin | 9900 | €38,886 | €20,305 | -€18,581 | -47.8% |
| Operating profit (loss) | 9901 | €29,955 | €11,333 | -€18,622 | -62.2% |
| Financial income | 75/76B | €110 | €71 | -€39 | -35.7% |
| Recurring financial income | 75 | €110 | €71 | -€39 | -35.7% |
| Financial charges | 65/66B | €1,720 | €1,877 | +€156 | +9.1% |
| Recurring financial charges | 65 | €1,720 | €1,877 | +€156 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €28,345 | €9,527 | -€18,818 | -66.4% |
| Income taxes | 67/77 | €8,177 | €3,735 | -€4,442 | -54.3% |
| Profit (loss) for the period | 9904 | €20,168 | €5,793 | -€14,375 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,168 | €5,793 | -€14,375 | -71.3% |
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 8 October 2026 via checked.be.