Caldarius: 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.
Caldarius
Largest movements
- Current investments -€105,000
down €105,000 (-100%), from €105,000 to €0
- Cash +€96,334
up €96,334 (+285%), from €33,766 to €130,100
mainly Current investments (+€105,000) and Depreciation (+€2,667)
- Tangible fixed assets -€2,667
down €2,667 (-7.1%), from €37,672 to €35,006
- Profit (loss) carried forward -€10,748
down €10,748 (-74.4%), from -€14,445 to -€25,194
- Gross operating margin +€3,365
up €3,365 (+29.4%), from -€11,452 to -€8,087
- Other operating charges -€1,890
down €1,890 (-97.9%), from €1,929 to €40
- Financial income -€1,205
down €1,205 (-89.1%), from €1,352 to €148
- Depreciation +€339
up €339 (+14.6%), from €2,328 to €2,667
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 | €177,917 | €166,821 | -€11,096 | -6.2% |
| Fixed assets | 21/28 | €37,672 | €35,006 | -€2,667 | -7.1% |
| Tangible fixed assets | 22/27 | €37,672 | €35,006 | -€2,667 | -7.1% |
| Other tangible fixed assets | 26 | €37,672 | €35,006 | -€2,667 | -7.1% |
| Current assets | 29/58 | €140,245 | €131,815 | -€8,429 | -6.0% |
| Amounts receivable within one year | 40/41 | €126 | €1,716 | +€1,589 | +1,258% |
| Other amounts receivable | 41 | €126 | €1,716 | +€1,589 | +1,258% |
| Current investments | 50/53 | €105,000 | €0 | -€105,000 | -100% |
| Cash at bank and in hand | 54/58 | €33,766 | €130,100 | +€96,334 | +285% |
| Deferred charges and accrued income | 490/1 | €1,352 | €0 | -€1,352 | -100% |
| Total equity and liabilities | 10/49 | €177,917 | €166,821 | -€11,096 | -6.2% |
| Equity | 10/15 | €177,555 | €166,806 | -€10,748 | -6.1% |
| Contributions | 10/11 | €192,000 | €192,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,445 | -€25,194 | -€10,748 | -74.4% |
| Amounts payable | 17/49 | €363 | €15 | -€348 | -95.9% |
| Amounts payable within one year | 42/48 | €363 | €15 | -€348 | -95.9% |
| Trade debts | 44 | €348 | €0 | -€348 | -100% |
| Suppliers | 440/4 | €348 | €0 | -€348 | -100% |
| Other amounts payable | 47/48 | €15 | €15 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,328 | €2,667 | +€339 | +14.6% |
| Other operating charges | 640/8 | €1,929 | €40 | -€1,890 | -97.9% |
| Gross operating margin | 9900 | -€11,452 | -€8,087 | +€3,365 | +29.4% |
| Operating profit (loss) | 9901 | -€15,709 | -€10,794 | +€4,916 | +31.3% |
| Financial income | 75/76B | €1,352 | €148 | -€1,205 | -89.1% |
| Recurring financial income | 75 | €1,352 | €148 | -€1,205 | -89.1% |
| Financial charges | 65/66B | €88 | €102 | +€14 | +15.6% |
| Recurring financial charges | 65 | €88 | €102 | +€14 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,445 | -€10,748 | +€3,697 | +25.6% |
| Profit (loss) for the period | 9904 | -€14,445 | -€10,748 | +€3,697 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,445 | -€10,748 | +€3,697 | +25.6% |
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 25 October 2026 via checked.be.