CALCIS: 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.
CALCIS
Largest movements
- Cash -€16,587
down €16,587 (-69.8%), from €23,769 to €7,182
mainly Trade debts (-€40,154) and Tax, wage and social debts (-€35,656)
- Receivables within one year -€9,247
down €9,247 (-10.9%), from €84,549 to €75,302
of which Trade receivables: -€49,162
- Financial fixed assets -€3,414
down €3,414 (-75.1%), from €4,545 to €1,131
- Reserves +€42,140
up €42,140 (+39.1%), from €107,860 to €150,000
- Trade debts -€40,154
down €40,154 (-74.3%), from €54,048 to €13,894
- Tax, wage and social debts -€35,656
down €35,656 (-62.9%), from €56,714 to €21,058
of which Taxes: -€34,500
- Profit (loss) carried forward +€7,312
up €7,312, from -€7,058 to €254
- Debts after one year -€2,781
down €2,781 (-13.1%), from €21,267 to €18,486
- Gross operating margin +€64,314
up €64,314 (+315.4%), from €20,391 to €84,705
- Taxes +€14,928
up €14,928 (+10699.2%), from €140 to €15,067
- Other operating charges -€5,865
down €5,865 (-62.8%), from €9,341 to €3,477
- Staff costs -€2,303
down €2,303 (-84.2%), from €2,734 to €431
- Financial charges -€1,203
down €1,203 (-28.8%), from €4,180 to €2,978
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 | €272,925 | €244,864 | -€28,061 | -10.3% |
| Fixed assets | 21/28 | €156,796 | €155,186 | -€1,610 | -1.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €152,251 | €154,055 | +€1,804 | +1.2% |
| Land and buildings | 22 | €132,342 | €127,637 | -€4,705 | -3.6% |
| Plant, machinery and equipment | 23 | €15,969 | €10,742 | -€5,227 | -32.7% |
| Furniture and vehicles | 24 | €3,940 | €15,676 | +€11,735 | +297.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €4,545 | €1,131 | -€3,414 | -75.1% |
| Current assets | 29/58 | €116,129 | €89,678 | -€26,451 | -22.8% |
| Amounts receivable within one year | 40/41 | €84,549 | €75,302 | -€9,247 | -10.9% |
| Trade receivables | 40 | €54,335 | €5,173 | -€49,162 | -90.5% |
| Other amounts receivable | 41 | €30,214 | €70,129 | +€39,916 | +132.1% |
| Cash at bank and in hand | 54/58 | €23,769 | €7,182 | -€16,587 | -69.8% |
| Deferred charges and accrued income | 490/1 | €7,811 | €7,193 | -€618 | -7.9% |
| Total equity and liabilities | 10/49 | €272,925 | €244,864 | -€28,061 | -10.3% |
| Equity | 10/15 | €119,402 | €168,854 | +€49,452 | +41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,860 | €150,000 | +€42,140 | +39.1% |
| Distributable reserves | 133 | €107,860 | €150,000 | +€42,140 | +39.1% |
| Profit (loss) carried forward | 14 | -€7,058 | €254 | +€7,312 | |
| Amounts payable | 17/49 | €153,524 | €76,010 | -€77,513 | -50.5% |
| Amounts payable after more than one year | 17 | €21,267 | €18,486 | -€2,781 | -13.1% |
| Financial debts | 170/4 | €21,267 | €18,486 | -€2,781 | -13.1% |
| Amounts payable within one year | 42/48 | €131,117 | €55,518 | -€75,598 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €14,959 | €12,781 | -€2,178 | -14.6% |
| Financial debts | 43 | €5,397 | €7,786 | +€2,390 | +44.3% |
| Credit institutions | 430/8 | €5,397 | €7,786 | +€2,390 | +44.3% |
| Trade debts | 44 | €54,048 | €13,894 | -€40,154 | -74.3% |
| Suppliers | 440/4 | €54,048 | €13,894 | -€40,154 | -74.3% |
| Taxes, remuneration and social security | 45 | €56,714 | €21,058 | -€35,656 | -62.9% |
| Taxes | 450/3 | €55,557 | €21,058 | -€34,500 | -62.1% |
| Remuneration and social security | 454/9 | €1,156 | - | -€1,156 | |
| Accrued charges and deferred income | 492/3 | €1,140 | €2,006 | +€866 | +75.9% |
| Remuneration, social security and pensions | 62 | €2,734 | €431 | -€2,303 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,890 | €13,301 | +€410 | +3.2% |
| Other operating charges | 640/8 | €9,341 | €3,477 | -€5,865 | -62.8% |
| Gross operating margin | 9900 | €20,391 | €84,705 | +€64,314 | +315.4% |
| Operating profit (loss) | 9901 | -€4,575 | €67,497 | +€72,072 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,180 | €2,978 | -€1,203 | -28.8% |
| Recurring financial charges | 65 | €4,180 | €2,978 | -€1,203 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,755 | €64,519 | +€73,274 | |
| Income taxes | 67/77 | €140 | €15,067 | +€14,928 | +10699.2% |
| Profit (loss) for the period | 9904 | -€8,894 | €49,452 | +€58,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,894 | €49,452 | +€58,347 |
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 30 September 2026 via checked.be.