CALCKINE: 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.
CALCKINE
Largest movements
- Receivables within one year -€9,200
down €9,200 (-17.8%), from €51,583 to €42,383
- Cash -€3,226
down €3,226 (-35.5%), from €9,079 to €5,853
mainly Debts after one year (-€11,000) and Trade debts (-€5,258)
- Debts after one year -€11,000
down €11,000 (-17.9%), from €61,416 to €50,416
- Trade debts -€5,258
down €5,258 (-80.5%), from €6,535 to €1,277
- Other debts +€2,254
up €2,254 (+11.0%), from €20,574 to €22,828
- Depreciation -€52,266
down €52,266 (-94.0%), from €55,589 to €3,323
- Gross operating margin -€46,945
down €46,945 (-25.5%), from €183,915 to €136,970
- Staff costs +€7,103
up €7,103 (+6.1%), from €115,666 to €122,769
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 | €188,628 | €174,439 | -€14,188 | -7.5% |
| Fixed assets | 21/28 | €127,966 | €126,204 | -€1,762 | -1.4% |
| Tangible fixed assets | 22/27 | €127,966 | €126,204 | -€1,762 | -1.4% |
| Land and buildings | 22 | €121,273 | €121,273 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,073 | €3,862 | -€1,211 | -23.9% |
| Furniture and vehicles | 24 | €1,620 | €1,068 | -€552 | -34.1% |
| Current assets | 29/58 | €60,661 | €48,235 | -€12,426 | -20.5% |
| Amounts receivable within one year | 40/41 | €51,583 | €42,383 | -€9,200 | -17.8% |
| Trade receivables | 40 | €51,583 | €42,383 | -€9,200 | -17.8% |
| Cash at bank and in hand | 54/58 | €9,079 | €5,853 | -€3,226 | -35.5% |
| Total equity and liabilities | 10/49 | €188,628 | €174,439 | -€14,188 | -7.5% |
| Equity | 10/15 | €74,273 | €74,395 | +€123 | +0.2% |
| Contributions | 10/11 | €57,000 | €57,000 | = | 0.0% |
| Reserves | 13 | €17,273 | €17,395 | +€123 | +0.7% |
| Non-distributable reserves | 130/1 | €5,700 | €5,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,700 | €5,700 | = | 0.0% |
| Distributable reserves | 133 | €11,573 | €11,695 | +€123 | +1.1% |
| Amounts payable | 17/49 | €114,355 | €100,044 | -€14,311 | -12.5% |
| Amounts payable after more than one year | 17 | €61,416 | €50,416 | -€11,000 | -17.9% |
| Financial debts | 170/4 | €61,416 | €50,416 | -€11,000 | -17.9% |
| Amounts payable within one year | 42/48 | €51,279 | €49,628 | -€1,652 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €12,340 | +€1,340 | +12.2% |
| Trade debts | 44 | €6,535 | €1,277 | -€5,258 | -80.5% |
| Suppliers | 440/4 | €6,535 | €1,277 | -€5,258 | -80.5% |
| Taxes, remuneration and social security | 45 | €13,170 | €13,182 | +€12 | +0.1% |
| Taxes | 450/3 | €711 | - | -€711 | |
| Remuneration and social security | 454/9 | €12,459 | €13,182 | +€723 | +5.8% |
| Other amounts payable | 47/48 | €20,574 | €22,828 | +€2,254 | +11.0% |
| Accrued charges and deferred income | 492/3 | €1,660 | - | -€1,660 | |
| Remuneration, social security and pensions | 62 | €115,666 | €122,769 | +€7,103 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,589 | €3,323 | -€52,266 | -94.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €383 | €723 | +€341 | +89.0% |
| Other operating charges | 640/8 | €3,665 | €3,261 | -€404 | -11.0% |
| Gross operating margin | 9900 | €183,915 | €136,970 | -€46,945 | -25.5% |
| Operating profit (loss) | 9901 | €8,612 | €6,894 | -€1,719 | -20.0% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €6,085 | €4,553 | -€1,531 | -25.2% |
| Recurring financial charges | 65 | €6,085 | €4,553 | -€1,531 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €2,527 | €2,451 | -€76 | -3.0% |
| Income taxes | 67/77 | €2,230 | €2,328 | +€99 | +4.4% |
| Profit (loss) for the period | 9904 | €298 | €123 | -€175 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €298 | €123 | -€175 | -58.7% |
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 12 October 2026 via checked.be.