CALCULA: 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.
CALCULA
Largest movements
- Cash +€78,182
up €78,182 (+72.3%), from €108,104 to €186,286
mainly Net result for the year (+€187,121) and Tax, wage and social debts (+€103,602)
- Intangible fixed assets +€28,622
new in 2025: €28,622
- Receivables within one year +€13,995
up €13,995 (+11.7%), from €119,741 to €133,736
of which Trade receivables: +€13,995
- Tangible fixed assets -€11,358
down €11,358 (-14.1%), from €80,362 to €69,004
of which Furniture and vehicles: -€9,595
- Deferred charges and accrued income +€6,224
up €6,224 (+77.4%), from €8,046 to €14,270
- Reserves +€187,121
up €187,121 (+434.6%), from €43,052 to €230,173
- Other debts -€178,131
down €178,131 (-99.0%), from €180,000 to €1,869
- Tax, wage and social debts +€103,602
up €103,602 (+158.4%), from €65,389 to €168,991
of which Taxes: +€82,636
- Trade debts +€5,305
up €5,305 (+23.5%), from €22,581 to €27,886
- Gross operating margin +€84,101
up €84,101 (+17.3%), from €487,038 to €571,139
- Taxes +€51,359
up €51,359 (+722.9%), from €7,105 to €58,464
- Staff costs +€41,871
up €41,871 (+16.5%), from €254,186 to €296,057
- Depreciation +€11,079
up €11,079 (+69.0%), from €16,063 to €27,142
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 | €316,253 | €431,918 | +€115,665 | +36.6% |
| Fixed assets | 21/28 | €80,362 | €97,626 | +€17,263 | +21.5% |
| Intangible fixed assets | 21 | - | €28,622 | +€28,622 | |
| Tangible fixed assets | 22/27 | €80,362 | €69,004 | -€11,358 | -14.1% |
| Plant, machinery and equipment | 23 | €1,703 | €2,939 | +€1,237 | +72.6% |
| Furniture and vehicles | 24 | €51,162 | €41,567 | -€9,595 | -18.8% |
| Other tangible fixed assets | 26 | €27,498 | €24,498 | -€3,000 | -10.9% |
| Current assets | 29/58 | €235,891 | €334,292 | +€98,401 | +41.7% |
| Amounts receivable within one year | 40/41 | €119,741 | €133,736 | +€13,995 | +11.7% |
| Trade receivables | 40 | €119,741 | €133,736 | +€13,995 | +11.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €108,104 | €186,286 | +€78,182 | +72.3% |
| Deferred charges and accrued income | 490/1 | €8,046 | €14,270 | +€6,224 | +77.4% |
| Total equity and liabilities | 10/49 | €316,253 | €431,918 | +€115,665 | +36.6% |
| Equity | 10/15 | €45,052 | €232,173 | +€187,121 | +415.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,052 | €230,173 | +€187,121 | +434.6% |
| Distributable reserves | 133 | €43,052 | €230,173 | +€187,121 | +434.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €271,201 | €199,745 | -€71,456 | -26.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €267,969 | €198,745 | -€69,224 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €22,581 | €27,886 | +€5,305 | +23.5% |
| Suppliers | 440/4 | €22,581 | €27,886 | +€5,305 | +23.5% |
| Taxes, remuneration and social security | 45 | €65,389 | €168,991 | +€103,602 | +158.4% |
| Taxes | 450/3 | €28,663 | €111,299 | +€82,636 | +288.3% |
| Remuneration and social security | 454/9 | €36,726 | €57,691 | +€20,966 | +57.1% |
| Other amounts payable | 47/48 | €180,000 | €1,869 | -€178,131 | -99.0% |
| Accrued charges and deferred income | 492/3 | €3,232 | €1,000 | -€2,232 | -69.1% |
| Remuneration, social security and pensions | 62 | €254,186 | €296,057 | +€41,871 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,063 | €27,142 | +€11,079 | +69.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €528 | €556 | +€28 | +5.4% |
| Gross operating margin | 9900 | €487,038 | €571,139 | +€84,101 | +17.3% |
| Operating profit (loss) | 9901 | €211,262 | €247,385 | +€36,123 | +17.1% |
| Financial income | 75/76B | €43 | €0 | -€43 | -100.0% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -100.0% |
| Financial charges | 65/66B | €3,233 | €1,800 | -€1,433 | -44.3% |
| Recurring financial charges | 65 | €3,233 | €1,800 | -€1,433 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €208,072 | €245,584 | +€37,513 | +18.0% |
| Income taxes | 67/77 | €7,105 | €58,464 | +€51,359 | +722.9% |
| Profit (loss) for the period | 9904 | €200,967 | €187,121 | -€13,846 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €200,967 | €187,121 | -€13,846 | -6.9% |
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 9 October 2026 via checked.be.