CALCULI: 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.
CALCULI
Largest movements
- Tangible fixed assets -€18,658
down €18,658 (-6.9%), from €272,279 to €253,621
- Cash +€14,958
up €14,958 (+123%), from €12,199 to €27,157
mainly Depreciation (+€18,658) and Net result for the year (+€8,208)
- Debts after one year -€8,328
down €8,328 (-66.1%), from €12,606 to €4,278
- Profit (loss) carried forward +€8,208
up €8,208 (+3.4%), from €244,765 to €252,973
- Gross operating margin -€27,967
down €27,967 (-47.9%), from €58,399 to €30,433
- Taxes -€6,935
down €6,935 (-71.7%), from €9,670 to €2,735
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 | €288,995 | €286,339 | -€2,657 | -0.9% |
| Fixed assets | 21/28 | €272,279 | €253,621 | -€18,658 | -6.9% |
| Tangible fixed assets | 22/27 | €272,279 | €253,621 | -€18,658 | -6.9% |
| Land and buildings | 22 | €272,279 | €253,621 | -€18,658 | -6.9% |
| Current assets | 29/58 | €16,716 | €32,717 | +€16,001 | +95.7% |
| Amounts receivable within one year | 40/41 | €4,235 | €5,264 | +€1,029 | +24.3% |
| Trade receivables | 40 | €4,235 | - | -€4,235 | |
| Other amounts receivable | 41 | - | €5,264 | +€5,264 | |
| Cash at bank and in hand | 54/58 | €12,199 | €27,157 | +€14,958 | +123% |
| Deferred charges and accrued income | 490/1 | €282 | €297 | +€14 | +5.0% |
| Total equity and liabilities | 10/49 | €288,995 | €286,339 | -€2,657 | -0.9% |
| Equity | 10/15 | €265,225 | €273,433 | +€8,208 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,765 | €252,973 | +€8,208 | +3.4% |
| Amounts payable | 17/49 | €23,771 | €12,905 | -€10,865 | -45.7% |
| Amounts payable after more than one year | 17 | €12,606 | €4,278 | -€8,328 | -66.1% |
| Financial debts | 170/4 | €12,606 | €4,278 | -€8,328 | -66.1% |
| Amounts payable within one year | 42/48 | €10,877 | €8,328 | -€2,549 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €8,687 | €8,328 | -€359 | -4.1% |
| Taxes, remuneration and social security | 45 | €2,189 | - | -€2,189 | |
| Taxes | 450/3 | €2,189 | - | -€2,189 | |
| Accrued charges and deferred income | 492/3 | €288 | €300 | +€11 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,658 | €18,658 | = | 0.0% |
| Gross operating margin | 9900 | €58,399 | €30,433 | -€27,967 | -47.9% |
| Operating profit (loss) | 9901 | €39,742 | €11,775 | -€27,967 | -70.4% |
| Financial charges | 65/66B | €1,065 | €831 | -€233 | -21.9% |
| Recurring financial charges | 65 | €1,065 | €831 | -€233 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €38,677 | €10,943 | -€27,734 | -71.7% |
| Income taxes | 67/77 | €9,670 | €2,735 | -€6,935 | -71.7% |
| Profit (loss) for the period | 9904 | €29,007 | €8,208 | -€20,799 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,007 | €8,208 | -€20,799 | -71.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.