CALDAMO: 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.
CALDAMO
Largest movements
- Cash +€29,510
up €29,510 (+56.0%), from €52,693 to €82,203
mainly Net result for the year (+€94,388) and Depreciation (+€39,007)
- Tangible fixed assets -€28,288
down €28,288 (-5.3%), from €538,466 to €510,178
of which Land and buildings: -€16,983
- Receivables within one year -€23,976
down €23,976 (-71.3%), from €33,621 to €9,645
of which Trade receivables: -€15,202
- Debts after one year -€15,270
down €15,270 (-18.1%), from €84,471 to €69,201
- Reserves +€11,267
up €11,267 (+3.0%), from €374,440 to €385,707
- Trade debts -€11,118
down €11,118 (-58.2%), from €19,091 to €7,974
- Accrued charges and deferred income -€7,438
down €7,438 (-95.4%), from €7,799 to €360
- Gross operating margin +€10,766
up €10,766 (+6.2%), from €172,925 to €183,691
- Taxes +€6,311
up €6,311 (+16.9%), from €37,397 to €43,708
- Depreciation -€4,741
down €4,741 (-10.8%), from €43,747 to €39,007
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 | €626,755 | €604,915 | -€21,841 | -3.5% |
| Fixed assets | 21/28 | €538,466 | €510,178 | -€28,288 | -5.3% |
| Tangible fixed assets | 22/27 | €538,466 | €510,178 | -€28,288 | -5.3% |
| Land and buildings | 22 | €526,075 | €509,092 | -€16,983 | -3.2% |
| Furniture and vehicles | 24 | €12,391 | €1,085 | -€11,305 | -91.2% |
| Current assets | 29/58 | €88,290 | €94,737 | +€6,447 | +7.3% |
| Amounts receivable within one year | 40/41 | €33,621 | €9,645 | -€23,976 | -71.3% |
| Trade receivables | 40 | €23,518 | €8,316 | -€15,202 | -64.6% |
| Other amounts receivable | 41 | €10,103 | €1,329 | -€8,775 | -86.8% |
| Cash at bank and in hand | 54/58 | €52,693 | €82,203 | +€29,510 | +56.0% |
| Deferred charges and accrued income | 490/1 | €1,975 | €2,889 | +€914 | +46.3% |
| Total equity and liabilities | 10/49 | €626,755 | €604,915 | -€21,841 | -3.5% |
| Equity | 10/15 | €375,440 | €386,707 | +€11,267 | +3.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €374,440 | €385,707 | +€11,267 | +3.0% |
| Distributable reserves | 133 | €374,440 | €385,707 | +€11,267 | +3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €251,315 | €218,208 | -€33,107 | -13.2% |
| Amounts payable after more than one year | 17 | €84,471 | €69,201 | -€15,270 | -18.1% |
| Financial debts | 170/4 | €84,471 | €69,201 | -€15,270 | -18.1% |
| Amounts payable within one year | 42/48 | €159,046 | €148,647 | -€10,399 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €15,017 | €15,270 | +€253 | +1.7% |
| Trade debts | 44 | €19,091 | €7,974 | -€11,118 | -58.2% |
| Suppliers | 440/4 | €19,091 | €7,974 | -€11,118 | -58.2% |
| Taxes, remuneration and social security | 45 | €2,548 | €6,020 | +€3,472 | +136% |
| Taxes | 450/3 | €2,548 | €6,020 | +€3,472 | +136% |
| Other amounts payable | 47/48 | €122,390 | €119,383 | -€3,007 | -2.5% |
| Accrued charges and deferred income | 492/3 | €7,799 | €360 | -€7,438 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,747 | €39,007 | -€4,741 | -10.8% |
| Other operating charges | 640/8 | €4,031 | €4,254 | +€223 | +5.5% |
| Non-recurring operating charges | 66A | €326 | €321 | -€5 | -1.4% |
| Gross operating margin | 9900 | €172,925 | €183,691 | +€10,766 | +6.2% |
| Operating profit (loss) | 9901 | €124,821 | €140,110 | +€15,288 | +12.2% |
| Financial income | 75/76B | €0 | €142 | +€142 | +48,893% |
| Recurring financial income | 75 | €0 | €142 | +€142 | +48,893% |
| Financial charges | 65/66B | €2,279 | €2,155 | -€124 | -5.4% |
| Recurring financial charges | 65 | €2,279 | €2,155 | -€124 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €122,543 | €138,097 | +€15,554 | +12.7% |
| Income taxes | 67/77 | €37,397 | €43,708 | +€6,311 | +16.9% |
| Profit (loss) for the period | 9904 | €85,146 | €94,388 | +€9,243 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,146 | €94,388 | +€9,243 | +10.9% |
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 21 October 2026 via checked.be.