CALCIC: 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.
CALCIC
Largest movements
- Receivables within one year +€24,000
new in 2024: €24,000
- Other debts +€35,000
up €35,000 (+12.7%), from €274,643 to €309,643
- Debts after one year -€22,000
down €22,000 (-11.5%), from €190,666 to €168,666
- Gross operating margin +€8,851
up €8,851, from -€1,845 to €7,006
- Financial charges +€334
up €334 (+5.7%), from €5,842 to €6,176
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €536,090 | €560,241 | +€24,151 | +4.5% |
| Fixed assets | 21/28 | €533,580 | €533,580 | = | 0.0% |
| Tangible fixed assets | 22/27 | €533,580 | €533,580 | = | 0.0% |
| Land and buildings | 22 | €533,580 | €533,580 | = | 0.0% |
| Current assets | 29/58 | €2,510 | €26,661 | +€24,151 | +962.2% |
| Amounts receivable within one year | 40/41 | - | €24,000 | +€24,000 | |
| Trade receivables | 40 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €2,510 | €2,661 | +€151 | +6.0% |
| Total equity and liabilities | 10/49 | €536,090 | €560,241 | +€24,151 | +4.5% |
| Equity | 10/15 | €47,522 | €47,991 | +€469 | +1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €56,000 | €56,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,478 | -€108,009 | +€469 | +0.4% |
| Amounts payable | 17/49 | €488,568 | €512,250 | +€23,682 | +4.8% |
| Amounts payable after more than one year | 17 | €190,666 | €168,666 | -€22,000 | -11.5% |
| Financial debts | 170/4 | €190,666 | €168,666 | -€22,000 | -11.5% |
| Amounts payable within one year | 42/48 | €297,902 | €340,710 | +€42,808 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €22,000 | €22,000 | = | 0.0% |
| Trade debts | 44 | €1,260 | €5,317 | +€4,058 | +322.1% |
| Suppliers | 440/4 | €1,260 | €5,317 | +€4,058 | +322.1% |
| Taxes, remuneration and social security | 45 | €0 | €3,750 | +€3,750 | |
| Taxes | 450/3 | €0 | €3,750 | +€3,750 | |
| Other amounts payable | 47/48 | €274,643 | €309,643 | +€35,000 | +12.7% |
| Accrued charges and deferred income | 492/3 | - | €2,874 | +€2,874 | |
| Other operating charges | 640/8 | €345 | €361 | +€16 | +4.7% |
| Gross operating margin | 9900 | -€1,845 | €7,006 | +€8,851 | |
| Operating profit (loss) | 9901 | -€2,190 | €6,645 | +€8,835 | |
| Financial charges | 65/66B | €5,842 | €6,176 | +€334 | +5.7% |
| Recurring financial charges | 65 | €5,842 | €6,176 | +€334 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,032 | €469 | +€8,501 | |
| Profit (loss) for the period | 9904 | -€8,032 | €469 | +€8,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,032 | €469 | +€8,501 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.