Calathea Consulting: 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.
Calathea Consulting
Largest movements
- Cash +€17,042
up €17,042 (+268%), from €6,361 to €23,403
mainly Net result for the year (+€26,433) and Tax, wage and social debts (+€9,073)
- Receivables within one year +€8,444
new in 2025: €8,444
- Tangible fixed assets -€767
down €767 (-21.1%), from €3,639 to €2,872
- Profit (loss) carried forward +€26,433
up €26,433, from -€8,450 to €17,983
- Other debts -€11,851
down €11,851 (-89.3%), from €13,271 to €1,420
- Tax, wage and social debts +€9,073
up €9,073 (+355%), from €2,553 to €11,626
- Trade debts +€1,065
up €1,065 (+170%), from €625 to €1,690
- Gross operating margin +€40,573
up €40,573, from -€7,771 to €32,802
- Taxes +€5,412
new in 2025: €5,412
- Depreciation +€572
up €572 (+294%), from €195 to €767
- Other operating charges -€336
down €336 (-89.4%), from €376 to €40
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 | €9,999 | €34,719 | +€24,720 | +247% |
| Fixed assets | 21/28 | €3,639 | €2,872 | -€767 | -21.1% |
| Tangible fixed assets | 22/27 | €3,639 | €2,872 | -€767 | -21.1% |
| Other tangible fixed assets | 26 | €3,639 | €2,872 | -€767 | -21.1% |
| Current assets | 29/58 | €6,361 | €31,847 | +€25,486 | +401% |
| Amounts receivable within one year | 40/41 | - | €8,444 | +€8,444 | |
| Trade receivables | 40 | - | €8,444 | +€8,444 | |
| Cash at bank and in hand | 54/58 | €6,361 | €23,403 | +€17,042 | +268% |
| Total equity and liabilities | 10/49 | €9,999 | €34,719 | +€24,720 | +247% |
| Equity | 10/15 | -€6,450 | €19,983 | +€26,433 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,450 | €17,983 | +€26,433 | |
| Amounts payable | 17/49 | €16,449 | €14,736 | -€1,713 | -10.4% |
| Amounts payable within one year | 42/48 | €16,449 | €14,736 | -€1,713 | -10.4% |
| Trade debts | 44 | €625 | €1,690 | +€1,065 | +170% |
| Suppliers | 440/4 | €625 | €1,690 | +€1,065 | +170% |
| Taxes, remuneration and social security | 45 | €2,553 | €11,626 | +€9,073 | +355% |
| Taxes | 450/3 | €2,553 | €11,626 | +€9,073 | +355% |
| Other amounts payable | 47/48 | €13,271 | €1,420 | -€11,851 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €195 | €767 | +€572 | +294% |
| Other operating charges | 640/8 | €376 | €40 | -€336 | -89.4% |
| Gross operating margin | 9900 | -€7,771 | €32,802 | +€40,573 | |
| Operating profit (loss) | 9901 | -€8,342 | €31,995 | +€40,337 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €108 | €150 | +€43 | +39.5% |
| Recurring financial charges | 65 | €108 | €150 | +€43 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,450 | €31,845 | +€40,295 | |
| Income taxes | 67/77 | - | €5,412 | +€5,412 | |
| Profit (loss) for the period | 9904 | -€8,450 | €26,433 | +€34,883 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,450 | €26,433 | +€34,883 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.