CALEMCA: 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.
CALEMCA
Largest movements
- Cash +€108,373
up €108,373 (+1505.1%), from €7,200 to €115,573
mainly Net result for the year (+€386,495) and Tax, wage and social debts (+€44,100)
- Reserves +€386,495
up €386,495 (+29.2%), from €1.3m to €1.7m
- Other debts -€322,272
down €322,272 (-26.4%), from €1.2m to €896,533
- Tax, wage and social debts +€44,100
up €44,100 (+1747.2%), from €2,524 to €46,625
- Financial income +€155,327
up €155,327 (+155.3%), from €100,032 to €255,358
- Taxes +€44,260
up €44,260 (+98.2%), from €45,074 to €89,334
- Gross operating margin +€21,555
up €21,555 (+9.3%), from €230,637 to €252,191
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 | €2,577,806 | €2,686,179 | +€108,373 | +4.2% |
| Fixed assets | 21/28 | €2,570,606 | €2,570,606 | = | 0.0% |
| Financial fixed assets | 28 | €2,570,606 | €2,570,606 | = | 0.0% |
| Current assets | 29/58 | €7,200 | €115,573 | +€108,373 | +1505.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,200 | €115,573 | +€108,373 | +1505.1% |
| Total equity and liabilities | 10/49 | €2,577,806 | €2,686,179 | +€108,373 | +4.2% |
| Equity | 10/15 | €1,324,869 | €1,711,364 | +€386,495 | +29.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,322,369 | €1,708,864 | +€386,495 | +29.2% |
| Distributable reserves | 133 | €1,322,369 | €1,708,864 | +€386,495 | +29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,252,937 | €974,815 | -€278,122 | -22.2% |
| Amounts payable within one year | 42/48 | €1,222,056 | €944,350 | -€277,705 | -22.7% |
| Trade debts | 44 | €726 | €1,192 | +€466 | +64.3% |
| Suppliers | 440/4 | €726 | €1,192 | +€466 | +64.3% |
| Taxes, remuneration and social security | 45 | €2,524 | €46,625 | +€44,100 | +1747.2% |
| Taxes | 450/3 | €2,524 | €46,625 | +€44,100 | +1747.2% |
| Other amounts payable | 47/48 | €1,218,806 | €896,533 | -€322,272 | -26.4% |
| Accrued charges and deferred income | 492/3 | €30,881 | €30,465 | -€416 | -1.3% |
| Other operating charges | 640/8 | €1,192 | €1,222 | +€31 | +2.6% |
| Gross operating margin | 9900 | €230,637 | €252,191 | +€21,555 | +9.3% |
| Operating profit (loss) | 9901 | €229,445 | €250,969 | +€21,524 | +9.4% |
| Financial income | 75/76B | €100,032 | €255,358 | +€155,327 | +155.3% |
| Recurring financial income | 75 | €100,032 | €255,358 | +€155,327 | +155.3% |
| Financial charges | 65/66B | €30,844 | €30,498 | -€346 | -1.1% |
| Recurring financial charges | 65 | €30,844 | €30,498 | -€346 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €298,632 | €475,829 | +€177,196 | +59.3% |
| Income taxes | 67/77 | €45,074 | €89,334 | +€44,260 | +98.2% |
| Profit (loss) for the period | 9904 | €253,559 | €386,495 | +€132,936 | +52.4% |
| Profit (loss) for the period to be appropriated | 9905 | €253,559 | €386,495 | +€132,936 | +52.4% |
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 12 October 2026 via checked.be.