Calculated Gypsum Solution: 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.
Calculated Gypsum Solution
Largest movements
- Cash +€21,880
up €21,880 (+34.3%), from €63,793 to €85,674
mainly Net result for the year (+€29,115) and Tax, wage and social debts (+€15,240)
- Receivables within one year +€3,539
up €3,539 (+33.8%), from €10,467 to €14,006
- Tax, wage and social debts +€15,240
up €15,240 (+135%), from €11,327 to €26,567
- Other debts +€8,814
up €8,814 (+21.5%), from €41,066 to €49,880
- Gross operating margin +€7,017
up €7,017 (+22.5%), from €31,136 to €38,153
- Taxes -€984
down €984 (-11.9%), from €8,271 to €7,286
- Financial charges +€548
up €548 (+1,012%), from €54 to €602
- Depreciation +€410
up €410 (+53.0%), from €774 to €1,184
- Other operating charges +€387
new in 2025: €387
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.
Derived cash bridge
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 | €76,115 | €100,369 | +€24,254 | +31.9% |
| Formation expenses | 20 | €820 | €0 | -€820 | -100% |
| Fixed assets | 21/28 | €364 | €0 | -€364 | -100% |
| Tangible fixed assets | 22/27 | €364 | €0 | -€364 | -100% |
| Furniture and vehicles | 24 | €364 | €0 | -€364 | -100% |
| Current assets | 29/58 | €74,931 | €100,369 | +€25,438 | +33.9% |
| Amounts receivable within one year | 40/41 | €10,467 | €14,006 | +€3,539 | +33.8% |
| Trade receivables | 40 | €10,467 | €14,006 | +€3,539 | +33.8% |
| Cash at bank and in hand | 54/58 | €63,793 | €85,674 | +€21,880 | +34.3% |
| Deferred charges and accrued income | 490/1 | €671 | €690 | +€19 | +2.8% |
| Total equity and liabilities | 10/49 | €76,115 | €100,369 | +€24,254 | +31.9% |
| Equity | 10/15 | €22,917 | €23,032 | +€115 | +0.5% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €917 | €1,032 | +€115 | +12.5% |
| Amounts payable | 17/49 | €53,198 | €77,338 | +€24,140 | +45.4% |
| Amounts payable within one year | 42/48 | €53,198 | €77,338 | +€24,140 | +45.4% |
| Trade debts | 44 | €805 | €890 | +€86 | +10.6% |
| Suppliers | 440/4 | €805 | €890 | +€86 | +10.6% |
| Taxes, remuneration and social security | 45 | €11,327 | €26,567 | +€15,240 | +135% |
| Taxes | 450/3 | €11,327 | €26,567 | +€15,240 | +135% |
| Other amounts payable | 47/48 | €41,066 | €49,880 | +€8,814 | +21.5% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €1,184 | +€410 | +53.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €31,136 | €38,153 | +€7,017 | +22.5% |
| Operating profit (loss) | 9901 | €30,362 | €36,582 | +€6,220 | +20.5% |
| Financial income | 75/76B | €235 | €420 | +€185 | +78.9% |
| Recurring financial income | 75 | €235 | €420 | +€185 | +78.9% |
| Financial charges | 65/66B | €54 | €602 | +€548 | +1,012% |
| Recurring financial charges | 65 | €54 | €602 | +€548 | +1,012% |
| Profit (loss) for the period before taxes | 9903 | €30,543 | €36,401 | +€5,858 | +19.2% |
| Income taxes | 67/77 | €8,271 | €7,286 | -€984 | -11.9% |
| Profit (loss) for the period | 9904 | €22,273 | €29,115 | +€6,842 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,273 | €29,115 | +€6,842 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.