CALCULO REGIS ADVISORY: what changed
CALCULO REGIS ADVISORY
Largest movements
- Receivables within one year +€36,064
up €36,064 (+9,016%), from €400 to €36,464
of which Trade receivables: +€35,865
- Deferred charges and accrued income -€25,779
down €25,779 (-94.7%), from €27,218 to €1,439
- Receivables after one year -€21,148
down €21,148 (-100%), from €21,148 to €0
- Cash -€19,757
down €19,757 (-26.1%), from €75,700 to €55,943
mainly Contributions, distributions and other (-€141,298) and Receivables within one year (-€36,064)
- Tangible fixed assets -€3,310
down €3,310 (-28.8%), from €11,494 to €8,184
of which Leasing and similar rights: -€6,254
- Profit (loss) carried forward -€88,122
down €88,122 (-100%), from €88,122 to €0
- Other debts +€71,447
up €71,447 (+1,057%), from €6,757 to €78,203
- Tax, wage and social debts -€10,807
down €10,807 (-36.7%), from €29,437 to €18,630
- Current portion of long-term debt -€4,971
down €4,971 (-65.7%), from €7,570 to €2,598
- Debts after one year -€2,598
down €2,598 (-100%), from €2,598 to €0
- Gross operating margin +€9,226
up €9,226 (+13.0%), from €70,720 to €79,945
- Taxes +€1,638
up €1,638 (+11.8%), from €13,930 to €15,568
- Financial charges +€1,350
up €1,350 (+190%), from €712 to €2,061
- Depreciation +€837
up €837 (+12.4%), from €6,751 to €7,588
- Other operating charges +€834
up €834 (+98.4%), from €848 to €1,682
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,960 | €102,030 | -€33,930 | -25.0% |
| Fixed assets | 21/28 | €11,494 | €8,184 | -€3,310 | -28.8% |
| Tangible fixed assets | 22/27 | €11,494 | €8,184 | -€3,310 | -28.8% |
| Furniture and vehicles | 24 | €549 | €3,493 | +€2,944 | +536% |
| Leasing and similar rights | 25 | €10,944 | €4,690 | -€6,254 | -57.1% |
| Current assets | 29/58 | €124,467 | €93,846 | -€30,620 | -24.6% |
| Amounts receivable after more than one year | 29 | €21,148 | €0 | -€21,148 | -100% |
| Other amounts receivable | 291 | €21,148 | €0 | -€21,148 | -100% |
| Amounts receivable within one year | 40/41 | €400 | €36,464 | +€36,064 | +9,016% |
| Trade receivables | 40 | €400 | €36,265 | +€35,865 | +8,966% |
| Other amounts receivable | 41 | - | €199 | +€199 | |
| Cash at bank and in hand | 54/58 | €75,700 | €55,943 | -€19,757 | -26.1% |
| Deferred charges and accrued income | 490/1 | €27,218 | €1,439 | -€25,779 | -94.7% |
| Total equity and liabilities | 10/49 | €135,960 | €102,030 | -€33,930 | -25.0% |
| Equity | 10/15 | €89,122 | €1,000 | -€88,122 | -98.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,122 | €0 | -€88,122 | -100% |
| Amounts payable | 17/49 | €46,839 | €101,030 | +€54,191 | +116% |
| Amounts payable after more than one year | 17 | €2,598 | €0 | -€2,598 | -100% |
| Financial debts | 170/4 | €2,598 | €0 | -€2,598 | -100% |
| Amounts payable within one year | 42/48 | €43,806 | €100,949 | +€57,144 | +130% |
| Current portion of amounts payable after more than one year | 42 | €7,570 | €2,598 | -€4,971 | -65.7% |
| Trade debts | 44 | €42 | €1,518 | +€1,475 | +3,477% |
| Suppliers | 440/4 | €42 | €1,518 | +€1,475 | +3,477% |
| Taxes, remuneration and social security | 45 | €29,437 | €18,630 | -€10,807 | -36.7% |
| Taxes | 450/3 | €29,437 | €18,630 | -€10,807 | -36.7% |
| Other amounts payable | 47/48 | €6,757 | €78,203 | +€71,447 | +1,057% |
| Accrued charges and deferred income | 492/3 | €435 | €81 | -€354 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,751 | €7,588 | +€837 | +12.4% |
| Other operating charges | 640/8 | €848 | €1,682 | +€834 | +98.4% |
| Non-recurring operating charges | 66A | - | €517 | +€517 | |
| Gross operating margin | 9900 | €70,720 | €79,945 | +€9,226 | +13.0% |
| Operating profit (loss) | 9901 | €63,121 | €70,158 | +€7,038 | +11.1% |
| Financial income | 75/76B | €1,026 | €648 | -€378 | -36.8% |
| Recurring financial income | 75 | €1,026 | €648 | -€378 | -36.8% |
| Financial charges | 65/66B | €712 | €2,061 | +€1,350 | +190% |
| Recurring financial charges | 65 | €712 | €2,061 | +€1,350 | +190% |
| Profit (loss) for the period before taxes | 9903 | €63,435 | €68,745 | +€5,310 | +8.4% |
| Income taxes | 67/77 | €13,930 | €15,568 | +€1,638 | +11.8% |
| Profit (loss) for the period | 9904 | €49,505 | €53,176 | +€3,672 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,505 | €53,176 | +€3,672 | +7.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.