CALDAS: 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.
CALDAS
Largest movements
- Receivables within one year -€3,520
down €3,520 (-33.5%), from €10,494 to €6,974
of which Trade receivables: -€3,547
- Deferred charges and accrued income -€2,555
down €2,555 (-85.3%), from €2,994 to €439
- Tangible fixed assets -€2,397
down €2,397 (-63.6%), from €3,769 to €1,371
of which Furniture and vehicles: -€2,338
- Cash -€1,408
down €1,408 (-22.2%), from €6,347 to €4,939
mainly Net result for the year (-€5,922) and Trade debts (-€3,177)
- Profit (loss) carried forward -€5,922
down €5,922, from €4,051 to -€1,871
- Trade debts -€3,177
down €3,177 (-62.1%), from €5,113 to €1,936
- Tax, wage and social debts -€1,202
no longer reported in 2025 (was €1,202)
of which Remuneration and social security: -€1,000
- Other debts +€420
up €420 (+8.1%), from €5,178 to €5,598
- Gross operating margin +€474
up €474 (+20.9%), from -€2,269 to -€1,795
- Depreciation -€352
down €352 (-12.8%), from €2,749 to €2,397
- Other operating charges +€311
up €311 (+33.2%), from €937 to €1,248
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.
Cash bridge derived
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 | €23,604 | €13,724 | -€9,880 | -41.9% |
| Fixed assets | 21/28 | €3,769 | €1,371 | -€2,397 | -63.6% |
| Tangible fixed assets | 22/27 | €3,769 | €1,371 | -€2,397 | -63.6% |
| Plant, machinery and equipment | 23 | €59 | - | -€59 | |
| Furniture and vehicles | 24 | €3,709 | €1,371 | -€2,338 | -63.0% |
| Current assets | 29/58 | €19,835 | €12,352 | -€7,483 | -37.7% |
| Amounts receivable within one year | 40/41 | €10,494 | €6,974 | -€3,520 | -33.5% |
| Trade receivables | 40 | €8,466 | €4,918 | -€3,547 | -41.9% |
| Other amounts receivable | 41 | €2,028 | €2,056 | +€27 | +1.4% |
| Cash at bank and in hand | 54/58 | €6,347 | €4,939 | -€1,408 | -22.2% |
| Deferred charges and accrued income | 490/1 | €2,994 | €439 | -€2,555 | -85.3% |
| Total equity and liabilities | 10/49 | €23,604 | €13,724 | -€9,880 | -41.9% |
| Equity | 10/15 | €12,111 | €6,189 | -€5,922 | -48.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,051 | -€1,871 | -€5,922 | |
| Amounts payable | 17/49 | €11,493 | €7,534 | -€3,959 | -34.4% |
| Amounts payable within one year | 42/48 | €11,493 | €7,534 | -€3,959 | -34.4% |
| Trade debts | 44 | €5,113 | €1,936 | -€3,177 | -62.1% |
| Suppliers | 440/4 | €5,113 | €1,936 | -€3,177 | -62.1% |
| Taxes, remuneration and social security | 45 | €1,202 | - | -€1,202 | |
| Taxes | 450/3 | €202 | - | -€202 | |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €5,178 | €5,598 | +€420 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,749 | €2,397 | -€352 | -12.8% |
| Other operating charges | 640/8 | €937 | €1,248 | +€311 | +33.2% |
| Gross operating margin | 9900 | -€2,269 | -€1,795 | +€474 | +20.9% |
| Operating profit (loss) | 9901 | -€5,955 | -€5,440 | +€515 | +8.6% |
| Financial income | 75/76B | €5 | €0 | -€5 | -93.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -93.8% |
| Financial charges | 65/66B | €79 | €75 | -€4 | -4.6% |
| Recurring financial charges | 65 | €79 | €75 | -€4 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,028 | -€5,515 | +€513 | +8.5% |
| Income taxes | 67/77 | €407 | €407 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€6,435 | -€5,922 | +€513 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,435 | -€5,922 | +€513 | +8.0% |
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 9 October 2026 via checked.be.