CALDERS: 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.
CALDERS
Largest movements
- Receivables within one year +€64,437
up €64,437 (+12.0%), from €534,768 to €599,205
of which Other amounts receivable: +€65,248
- Cash -€33,523
down €33,523 (-64.5%), from €51,948 to €18,425
mainly Receivables within one year (-€64,437)
- Reserves +€26,804
up €26,804 (+5.4%), from €495,928 to €522,732
of which Distributable reserves: +€26,804
- Gross operating margin +€8,592
up €8,592 (+24.5%), from €35,107 to €43,699
- Taxes +€2,325
up €2,325 (+19.6%), from €11,850 to €14,175
- Other operating charges +€1,043
new in 2023: €1,043
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,248 | €617,719 | +€29,471 | +5.0% |
| Fixed assets | 21/28 | €1,532 | €90 | -€1,443 | -94.2% |
| Tangible fixed assets | 22/27 | €1,443 | - | -€1,443 | |
| Furniture and vehicles | 24 | €1,443 | - | -€1,443 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €586,716 | €617,629 | +€30,914 | +5.3% |
| Amounts receivable within one year | 40/41 | €534,768 | €599,205 | +€64,437 | +12.0% |
| Trade receivables | 40 | €3,521 | €2,710 | -€811 | -23.0% |
| Other amounts receivable | 41 | €531,247 | €596,494 | +€65,248 | +12.3% |
| Cash at bank and in hand | 54/58 | €51,948 | €18,425 | -€33,523 | -64.5% |
| Total equity and liabilities | 10/49 | €588,248 | €617,719 | +€29,471 | +5.0% |
| Equity | 10/15 | €515,328 | €542,132 | +€26,804 | +5.2% |
| Contributions | 10/11 | €19,400 | €19,400 | = | 0.0% |
| Reserves | 13 | €495,928 | €522,732 | +€26,804 | +5.4% |
| Non-distributable reserves | 130/1 | €1,940 | €1,940 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,940 | €1,940 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,722 | €11,722 | = | 0.0% |
| Distributable reserves | 133 | €482,266 | €509,070 | +€26,804 | +5.6% |
| Amounts payable | 17/49 | €72,920 | €75,587 | +€2,667 | +3.7% |
| Amounts payable within one year | 42/48 | €72,920 | €75,587 | +€2,667 | +3.7% |
| Trade debts | 44 | - | €22 | +€22 | |
| Suppliers | 440/4 | - | €22 | +€22 | |
| Taxes, remuneration and social security | 45 | €72,920 | €75,565 | +€2,645 | +3.6% |
| Taxes | 450/3 | €72,920 | €75,565 | +€2,645 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,443 | €1,443 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,043 | +€1,043 | |
| Gross operating margin | 9900 | €35,107 | €43,699 | +€8,592 | +24.5% |
| Operating profit (loss) | 9901 | €33,665 | €41,214 | +€7,550 | +22.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €79 | €236 | +€156 | +197% |
| Recurring financial charges | 65 | €79 | €236 | +€156 | +197% |
| Profit (loss) for the period before taxes | 9903 | €33,586 | €40,979 | +€7,393 | +22.0% |
| Income taxes | 67/77 | €11,850 | €14,175 | +€2,325 | +19.6% |
| Profit (loss) for the period | 9904 | €21,736 | €26,804 | +€5,068 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,736 | €26,804 | +€5,068 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.