CALCHAS: 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.
CALCHAS
Largest movements
- Cash -€26,481
down €26,481 (-53.1%), from €49,902 to €23,422
mainly Contributions, distributions and other (-€65,000) and Other debts (-€44,866)
- Receivables within one year -€10,248
down €10,248 (-22.3%), from €45,860 to €35,611
of which Trade receivables: -€10,797
- Tangible fixed assets +€7,800
up €7,800 (+288.9%), from €2,700 to €10,500
of which Furniture and vehicles: +€6,443
- Current investments +€6,018
up €6,018 (+111.2%), from €5,412 to €11,430
- Deferred charges and accrued income -€2,442
down €2,442 (-86.0%), from €2,839 to €396
- Other debts -€44,866
down €44,866 (-54.3%), from €82,670 to €37,804
- Reserves +€17,691
up €17,691 (+294.0%), from €6,017 to €23,708
- Tax, wage and social debts +€2,103
up €2,103 (+16.5%), from €12,745 to €14,848
of which Taxes: +€1,853
- Depreciation +€5,597
new in 2026: €5,597
- Financial income -€1,357
down €1,357 (-99.5%), from €1,363 to €6
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,713 | €81,360 | -€25,353 | -23.8% |
| Fixed assets | 21/28 | €2,700 | €10,500 | +€7,800 | +288.9% |
| Tangible fixed assets | 22/27 | €2,700 | €10,500 | +€7,800 | +288.9% |
| Furniture and vehicles | 24 | - | €6,443 | +€6,443 | |
| Other tangible fixed assets | 26 | €2,700 | €4,057 | +€1,357 | +50.3% |
| Current assets | 29/58 | €104,013 | €70,860 | -€33,153 | -31.9% |
| Amounts receivable within one year | 40/41 | €45,860 | €35,611 | -€10,248 | -22.3% |
| Trade receivables | 40 | €45,605 | €34,809 | -€10,797 | -23.7% |
| Other amounts receivable | 41 | €254 | €803 | +€548 | +215.4% |
| Current investments | 50/53 | €5,412 | €11,430 | +€6,018 | +111.2% |
| Cash at bank and in hand | 54/58 | €49,902 | €23,422 | -€26,481 | -53.1% |
| Deferred charges and accrued income | 490/1 | €2,839 | €396 | -€2,442 | -86.0% |
| Total equity and liabilities | 10/49 | €106,713 | €81,360 | -€25,353 | -23.8% |
| Equity | 10/15 | €11,017 | €28,708 | +€17,691 | +160.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,017 | €23,708 | +€17,691 | +294.0% |
| Distributable reserves | 133 | €6,017 | €23,708 | +€17,691 | +294.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €95,696 | €52,652 | -€43,044 | -45.0% |
| Amounts payable within one year | 42/48 | €95,570 | €52,652 | -€42,918 | -44.9% |
| Trade debts | 44 | €155 | €0 | -€155 | -100.0% |
| Suppliers | 440/4 | €155 | €0 | -€155 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,745 | €14,848 | +€2,103 | +16.5% |
| Taxes | 450/3 | €10,745 | €12,598 | +€1,853 | +17.2% |
| Remuneration and social security | 454/9 | €2,000 | €2,250 | +€250 | +12.5% |
| Other amounts payable | 47/48 | €82,670 | €37,804 | -€44,866 | -54.3% |
| Accrued charges and deferred income | 492/3 | €126 | €0 | -€126 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,597 | +€5,597 | |
| Other operating charges | 640/8 | €1,011 | €884 | -€127 | -12.6% |
| Gross operating margin | 9900 | €112,873 | €113,517 | +€644 | +0.6% |
| Operating profit (loss) | 9901 | €111,862 | €107,036 | -€4,825 | -4.3% |
| Financial income | 75/76B | €1,363 | €6 | -€1,357 | -99.5% |
| Recurring financial income | 75 | €1,363 | €6 | -€1,357 | -99.5% |
| Financial charges | 65/66B | €701 | €153 | -€548 | -78.2% |
| Recurring financial charges | 65 | €701 | €153 | -€548 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €112,524 | €106,890 | -€5,634 | -5.0% |
| Income taxes | 67/77 | €24,748 | €24,199 | -€549 | -2.2% |
| Profit (loss) for the period | 9904 | €87,776 | €82,691 | -€5,086 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,776 | €82,691 | -€5,086 | -5.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.