CALCULE: what changed
What changed
CALCULE
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€62,787
2024 · €66,891-€4,104
Equity
€152,875
2024 · €147,954+€4,921
Cash
€9,251
2024 · €14,805-€5,555
Balance sheet total
€1.1m
2024 · €1.1m-€44,196
Largest movements
Assets
- Tangible fixed assets -€44,936
down €44,936 (-5.1%), from €887,844 to €842,908
of which Land and buildings: -€37,934
Equity and liabilities
- Debts after one year -€87,738
down €87,738 (-12.0%), from €728,523 to €640,785
of which Financial debts: -€87,738
- Other debts +€44,277
up €44,277 (+78.9%), from €56,151 to €100,428
- Short-term financial debts +€19,637
up €19,637 (+83.2%), from €23,612 to €43,249
- Trade debts -€16,846
down €16,846 (-39.9%), from €42,181 to €25,335
Income statement
- Staff costs +€13,633
up €13,633 (+3.8%), from €361,938 to €375,571
- Gross operating margin -€7,215
down €7,215 (-1.3%), from €572,977 to €565,762
- Write-downs +€6,424
up €6,424 (+91.5%), from -€7,024 to -€600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€66,891
Gross operating margin
-€7,215
Staff costs
-€13,633
Depreciation
+€769
Write-downs
-€6,424
Other operating charges
-€4,875
Other operating items
+€25,134
Financial income
+€1
Financial charges
+€1,651
Taxes
+€488
Result 2025
€62,787
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€136,715
Investment
-€6,972
Financing
-€135,297
Cash 2024
€14,805
From operations (derived)
+€136,715
Net result for the year
+€62,787
Depreciation
+€47,691
Receivables within one year
-€77
Deferred charges and accrued income
-€2,000
Trade debts
-€16,846
Tax, wage and social debts
-€237
Other debts
+€44,277
Accrued charges and deferred income
+€1,120
Investment (derived)
-€6,972
Investment in fixed assets (net)
-€6,972
Financing
-€135,297
Debts after one year
-€87,738
Current portion of long-term debt
-€9,329
Short-term financial debts
+€19,637
Contributions, distributions and other
-€57,866
Cash 2025
€9,251
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,107,558 | €1,063,362 | -€44,196 | -4.0% |
| Fixed assets | 21/28 | €887,844 | €847,126 | -€40,719 | -4.6% |
| Intangible fixed assets | 21 | - | €4,218 | +€4,218 | |
| Tangible fixed assets | 22/27 | €887,844 | €842,908 | -€44,936 | -5.1% |
| Land and buildings | 22 | €870,372 | €832,438 | -€37,934 | -4.4% |
| Plant, machinery and equipment | 23 | €4,255 | €1,970 | -€2,285 | -53.7% |
| Furniture and vehicles | 24 | €13,217 | €8,500 | -€4,717 | -35.7% |
| Current assets | 29/58 | €219,714 | €216,236 | -€3,478 | -1.6% |
| Amounts receivable within one year | 40/41 | €204,909 | €204,986 | +€77 | 0.0% |
| Trade receivables | 40 | €204,909 | €204,528 | -€381 | -0.2% |
| Other amounts receivable | 41 | - | €458 | +€458 | |
| Cash at bank and in hand | 54/58 | €14,805 | €9,251 | -€5,555 | -37.5% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €1,107,558 | €1,063,362 | -€44,196 | -4.0% |
| Equity | 10/15 | €147,954 | €152,875 | +€4,921 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,494 | €112,415 | +€4,921 | +4.6% |
| Amounts payable | 17/49 | €959,604 | €910,487 | -€49,117 | -5.1% |
| Amounts payable after more than one year | 17 | €728,523 | €640,785 | -€87,738 | -12.0% |
| Financial debts | 170/4 | €689,589 | €601,851 | -€87,738 | -12.7% |
| Trade debts | 175 | €38,934 | €38,934 | = | 0.0% |
| Amounts payable within one year | 42/48 | €231,080 | €268,582 | +€37,501 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €97,067 | €87,738 | -€9,329 | -9.6% |
| Financial debts | 43 | €23,612 | €43,249 | +€19,637 | +83.2% |
| Credit institutions | 430/8 | €23,612 | €43,249 | +€19,637 | +83.2% |
| Trade debts | 44 | €42,181 | €25,335 | -€16,846 | -39.9% |
| Suppliers | 440/4 | €42,181 | €25,335 | -€16,846 | -39.9% |
| Taxes, remuneration and social security | 45 | €12,069 | €11,832 | -€237 | -2.0% |
| Taxes | 450/3 | €12,069 | €3,673 | -€8,396 | -69.6% |
| Remuneration and social security | 454/9 | - | €8,159 | +€8,159 | |
| Other amounts payable | 47/48 | €56,151 | €100,428 | +€44,277 | +78.9% |
| Accrued charges and deferred income | 492/3 | - | €1,120 | +€1,120 | |
| Non-recurring operating income | 76A | €24,830 | €130 | -€24,701 | -99.5% |
| Remuneration, social security and pensions | 62 | €361,938 | €375,571 | +€13,633 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,459 | €47,691 | -€769 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,024 | -€600 | +€6,424 | +91.5% |
| Other operating charges | 640/8 | €12,797 | €17,672 | +€4,875 | +38.1% |
| Non-recurring operating charges | 66A | €25,134 | - | -€25,134 | |
| Gross operating margin | 9900 | €572,977 | €565,762 | -€7,215 | -1.3% |
| Operating profit (loss) | 9901 | €131,673 | €125,429 | -€6,244 | -4.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €34,751 | €33,100 | -€1,651 | -4.8% |
| Recurring financial charges | 65 | €34,751 | €33,100 | -€1,651 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €96,922 | €92,329 | -€4,593 | -4.7% |
| Income taxes | 67/77 | €30,031 | €29,542 | -€488 | -1.6% |
| Profit (loss) for the period | 9904 | €66,891 | €62,787 | -€4,104 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,891 | €62,787 | -€4,104 | -6.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.