CALC-CARE: 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.
CALC-CARE
Largest movements
- Receivables within one year +€5,851
up €5,851 (+10.0%), from €58,699 to €64,550
of which Trade receivables: +€4,912
- Trade debts +€4,923
up €4,923 (+75.9%), from €6,490 to €11,413
- Profit (loss) carried forward +€1,104
up €1,104 (+2.6%), from €42,619 to €43,723
- Gross operating margin -€3,879
down €3,879 (-56.4%), from €6,882 to €3,003
- Taxes -€899
down €899 (-67.6%), from €1,330 to €430
- Financial charges -€571
down €571 (-55.1%), from €1,037 to €466
- Other operating charges -€403
down €403 (-50.2%), from €802 to €400
- Depreciation +€170
up €170 (+23.6%), from €719 to €890
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 | €65,598 | €71,617 | +€6,020 | +9.2% |
| Fixed assets | 21/28 | €3,321 | €3,935 | +€614 | +18.5% |
| Tangible fixed assets | 22/27 | €3,321 | €3,935 | +€614 | +18.5% |
| Furniture and vehicles | 24 | €3,321 | €3,935 | +€614 | +18.5% |
| Current assets | 29/58 | €62,276 | €67,682 | +€5,406 | +8.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,699 | €64,550 | +€5,851 | +10.0% |
| Trade receivables | 40 | €10,338 | €15,250 | +€4,912 | +47.5% |
| Other amounts receivable | 41 | €48,361 | €49,300 | +€939 | +1.9% |
| Cash at bank and in hand | 54/58 | €3,461 | €3,076 | -€385 | -11.1% |
| Deferred charges and accrued income | 490/1 | €116 | €56 | -€60 | -51.6% |
| Total equity and liabilities | 10/49 | €65,598 | €71,617 | +€6,020 | +9.2% |
| Equity | 10/15 | €55,432 | €56,536 | +€1,104 | +2.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €313 | €313 | = | 0.0% |
| Non-distributable reserves | 130/1 | €313 | €313 | = | 0.0% |
| Reserves not available under the articles | 1311 | €313 | €313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,619 | €43,723 | +€1,104 | +2.6% |
| Amounts payable | 17/49 | €10,166 | €15,082 | +€4,916 | +48.4% |
| Amounts payable within one year | 42/48 | €10,166 | €15,062 | +€4,896 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €3,434 | €3,413 | -€21 | -0.6% |
| Trade debts | 44 | €6,490 | €11,413 | +€4,923 | +75.9% |
| Suppliers | 440/4 | €6,490 | €11,413 | +€4,923 | +75.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €242 | €236 | -€6 | -2.6% |
| Taxes | 450/3 | €242 | €236 | -€6 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €20 | +€20 | |
| Non-recurring operating income | 76A | €2,274 | €0 | -€2,274 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €719 | €890 | +€170 | +23.6% |
| Other operating charges | 640/8 | €802 | €400 | -€403 | -50.2% |
| Gross operating margin | 9900 | €6,882 | €3,003 | -€3,879 | -56.4% |
| Operating profit (loss) | 9901 | €5,360 | €1,714 | -€3,646 | -68.0% |
| Financial income | 75/76B | €196 | €286 | +€90 | +45.9% |
| Recurring financial income | 75 | €196 | €286 | +€90 | +45.9% |
| Financial charges | 65/66B | €1,037 | €466 | -€571 | -55.1% |
| Recurring financial charges | 65 | €1,037 | €466 | -€571 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €4,519 | €1,534 | -€2,985 | -66.1% |
| Income taxes | 67/77 | €1,330 | €430 | -€899 | -67.6% |
| Profit (loss) for the period | 9904 | €3,190 | €1,104 | -€2,086 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,190 | €1,104 | -€2,086 | -65.4% |
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 19 October 2026 via checked.be.