CALCUTTA IMMO: 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.
CALCUTTA IMMO
Largest movements
- Cash -€223,319
down €223,319 (-74.6%), from €299,415 to €76,097
mainly Net result for the year (-€216,186) and Trade debts (-€169,462)
- Profit (loss) carried forward -€216,186
down €216,186 (-7.5%), from -€2.9m to -€3.1m
- Trade debts -€169,462
down €169,462 (-79.5%), from €213,061 to €43,599
- Accrued charges and deferred income +€133,747
up €133,747 (+161%), from €82,982 to €216,729
- Financial charges -€207,521
down €207,521 (-59.6%), from €348,432 to €140,910
- Other operating charges -€112,941
down €112,941 (-94.9%), from €118,966 to €6,025
- Gross operating margin -€50,346
down €50,346 (-397%), from -€12,692 to -€63,039
- Taxes -€13,149
new in 2025: -€13,149
- Provisions +€10,135
up €10,135, from -€10,135 to €0
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 | €5,213,553 | €4,958,637 | -€254,916 | -4.9% |
| Fixed assets | 21/28 | €4,745,758 | €4,724,507 | -€21,251 | -0.4% |
| Intangible fixed assets | 21 | €69,630 | €63,504 | -€6,127 | -8.8% |
| Tangible fixed assets | 22/27 | €4,676,128 | €4,661,004 | -€15,124 | -0.3% |
| Land and buildings | 22 | €4,661,528 | €4,646,404 | -€15,124 | -0.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €14,600 | €14,600 | = | 0.0% |
| Current assets | 29/58 | €467,795 | €234,130 | -€233,665 | -50.0% |
| Amounts receivable within one year | 40/41 | €165,645 | €157,879 | -€7,766 | -4.7% |
| Trade receivables | 40 | €115,645 | €95,465 | -€20,180 | -17.4% |
| Other amounts receivable | 41 | €50,000 | €62,414 | +€12,414 | +24.8% |
| Cash at bank and in hand | 54/58 | €299,415 | €76,097 | -€223,319 | -74.6% |
| Deferred charges and accrued income | 490/1 | €2,735 | €154 | -€2,581 | -94.4% |
| Total equity and liabilities | 10/49 | €5,213,553 | €4,958,637 | -€254,916 | -4.9% |
| Equity | 10/15 | €1,140,536 | €924,350 | -€216,186 | -19.0% |
| Contributions | 10/11 | €3,995,000 | €3,995,000 | = | 0.0% |
| Capital | 10 | €3,995,000 | €3,995,000 | = | 0.0% |
| Issued capital | 100 | €3,995,000 | €3,995,000 | = | 0.0% |
| Reserves | 13 | €34,814 | €34,814 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,814 | €34,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,889,278 | -€3,105,464 | -€216,186 | -7.5% |
| Amounts payable | 17/49 | €4,073,017 | €4,034,287 | -€38,730 | -1.0% |
| Amounts payable after more than one year | 17 | €3,750,587 | €3,750,587 | = | 0.0% |
| Financial debts | 170/4 | €3,750,587 | €3,750,587 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,448 | €66,972 | -€172,477 | -72.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €213,061 | €43,599 | -€169,462 | -79.5% |
| Suppliers | 440/4 | €213,061 | €43,599 | -€169,462 | -79.5% |
| Taxes, remuneration and social security | 45 | €26,387 | €23,373 | -€3,014 | -11.4% |
| Taxes | 450/3 | €26,387 | €23,373 | -€3,014 | -11.4% |
| Accrued charges and deferred income | 492/3 | €82,982 | €216,729 | +€133,747 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,642 | €21,251 | -€5,391 | -20.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,135 | €0 | +€10,135 | |
| Other operating charges | 640/8 | €118,966 | €6,025 | -€112,941 | -94.9% |
| Non-recurring operating charges | 66A | €90,936 | €0 | -€90,936 | -100% |
| Gross operating margin | 9900 | -€12,692 | -€63,039 | -€50,346 | -397% |
| Operating profit (loss) | 9901 | -€239,101 | -€90,314 | +€148,787 | +62.2% |
| Financial income | 75/76B | €0 | €1,889 | +€1,889 | |
| Recurring financial income | 75 | €0 | €1,889 | +€1,889 | |
| Financial charges | 65/66B | €348,432 | €140,910 | -€207,521 | -59.6% |
| Recurring financial charges | 65 | €348,432 | €140,910 | -€207,521 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€587,533 | -€229,335 | +€358,198 | +61.0% |
| Income taxes | 67/77 | - | -€13,149 | -€13,149 | |
| Profit (loss) for the period | 9904 | -€587,533 | -€216,186 | +€371,347 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€587,533 | -€216,186 | +€371,347 | +63.2% |
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 25 October 2026 via checked.be.