CALCULAWMED: 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.
CALCULAWMED
Largest movements
- Cash +€59,792
up €59,792 (+113%), from €53,082 to €112,874
mainly Net result for the year (+€56,615) and Other debts (+€35,092)
- Receivables within one year -€18,130
down €18,130 (-93.5%), from €19,398 to €1,268
of which Trade receivables: -€16,792
- Tangible fixed assets -€8,414
down €8,414 (-36.6%), from €22,984 to €14,571
of which Furniture and vehicles: -€11,238
- Other debts +€35,092
up €35,092 (+100%), from €35,041 to €70,133
- Debts after one year -€8,002
down €8,002 (-40.0%), from €19,996 to €11,994
- Tax, wage and social debts +€3,869
up €3,869 (+26.7%), from €14,497 to €18,366
- Profit (loss) carried forward +€1,615
up €1,615 (+23.0%), from €7,029 to €8,644
- Gross operating margin +€22,234
up €22,234 (+34.3%), from €64,843 to €87,077
- Taxes +€5,720
up €5,720 (+51.2%), from €11,163 to €16,883
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 | €96,346 | €129,632 | +€33,287 | +34.5% |
| Fixed assets | 21/28 | €23,234 | €14,821 | -€8,414 | -36.2% |
| Tangible fixed assets | 22/27 | €22,984 | €14,571 | -€8,414 | -36.6% |
| Plant, machinery and equipment | 23 | - | €2,824 | +€2,824 | |
| Furniture and vehicles | 24 | €22,984 | €11,747 | -€11,238 | -48.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €73,111 | €114,811 | +€41,700 | +57.0% |
| Amounts receivable within one year | 40/41 | €19,398 | €1,268 | -€18,130 | -93.5% |
| Trade receivables | 40 | €18,060 | €1,268 | -€16,792 | -93.0% |
| Other amounts receivable | 41 | €1,337 | - | -€1,337 | |
| Cash at bank and in hand | 54/58 | €53,082 | €112,874 | +€59,792 | +113% |
| Deferred charges and accrued income | 490/1 | €631 | €670 | +€38 | +6.1% |
| Total equity and liabilities | 10/49 | €96,346 | €129,632 | +€33,287 | +34.5% |
| Equity | 10/15 | €17,109 | €18,724 | +€1,615 | +9.4% |
| Contributions | 10/11 | €10,080 | €10,080 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,029 | €8,644 | +€1,615 | +23.0% |
| Amounts payable | 17/49 | €79,237 | €110,908 | +€31,671 | +40.0% |
| Amounts payable after more than one year | 17 | €19,996 | €11,994 | -€8,002 | -40.0% |
| Financial debts | 170/4 | €19,996 | €11,994 | -€8,002 | -40.0% |
| Amounts payable within one year | 42/48 | €59,241 | €98,914 | +€39,673 | +67.0% |
| Current portion of amounts payable after more than one year | 42 | €7,637 | €8,002 | +€364 | +4.8% |
| Trade debts | 44 | €2,066 | €2,414 | +€348 | +16.8% |
| Suppliers | 440/4 | €2,066 | €2,414 | +€348 | +16.8% |
| Taxes, remuneration and social security | 45 | €14,497 | €18,366 | +€3,869 | +26.7% |
| Taxes | 450/3 | €14,497 | €18,366 | +€3,869 | +26.7% |
| Other amounts payable | 47/48 | €35,041 | €70,133 | +€35,092 | +100% |
| Non-recurring operating income | 76A | €16,899 | €17,321 | +€422 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,238 | €11,715 | +€477 | +4.2% |
| Other operating charges | 640/8 | €1,106 | €714 | -€393 | -35.5% |
| Gross operating margin | 9900 | €64,843 | €87,077 | +€22,234 | +34.3% |
| Operating profit (loss) | 9901 | €52,499 | €74,648 | +€22,150 | +42.2% |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €1,528 | €1,150 | -€377 | -24.7% |
| Recurring financial charges | 65 | €1,528 | €1,150 | -€377 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €51,008 | €73,498 | +€22,491 | +44.1% |
| Income taxes | 67/77 | €11,163 | €16,883 | +€5,720 | +51.2% |
| Profit (loss) for the period | 9904 | €39,845 | €56,615 | +€16,771 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,845 | €56,615 | +€16,771 | +42.1% |
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 23 October 2026 via checked.be.