CALENTIS: 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.
CALENTIS
Largest movements
- Cash +€22,984
up €22,984 (+154%), from €14,925 to €37,908
mainly Depreciation (+€23,837) and Net result for the year (+€13,655)
- Tangible fixed assets -€11,027
down €11,027 (-17.1%), from €64,375 to €53,348
- Receivables within one year +€5,287
up €5,287 (+69.4%), from €7,615 to €12,902
of which Trade receivables: +€7,658
- Deferred charges and accrued income -€1,110
down €1,110 (-52.7%), from €2,105 to €995
- Profit (loss) carried forward +€13,655
up €13,655 (+227%), from €6,011 to €19,666
- Debts after one year -€8,713
down €8,713 (-24.7%), from €35,237 to €26,524
- Trade debts +€6,809
up €6,809 (+69.0%), from €9,874 to €16,683
- Advances received -€6,630
no longer reported in 2025 (was €6,630)
- Other debts +€5,546
up €5,546 (+42.5%), from €13,054 to €18,600
- Gross operating margin +€68,121
up €68,121 (+348%), from €19,583 to €87,704
- Staff costs +€34,962
up €34,962 (+1,130%), from €3,094 to €38,055
- Depreciation +€19,263
up €19,263 (+421%), from €4,575 to €23,837
- Taxes +€5,360
up €5,360 (+207%), from €2,583 to €7,944
- Other operating charges +€1,667
up €1,667 (+126%), from €1,319 to €2,986
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 | €91,019 | €107,153 | +€16,134 | +17.7% |
| Fixed assets | 21/28 | €64,375 | €53,348 | -€11,027 | -17.1% |
| Tangible fixed assets | 22/27 | €64,375 | €53,348 | -€11,027 | -17.1% |
| Furniture and vehicles | 24 | €64,375 | €53,348 | -€11,027 | -17.1% |
| Current assets | 29/58 | €26,644 | €53,805 | +€27,161 | +102% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,615 | €12,902 | +€5,287 | +69.4% |
| Trade receivables | 40 | €4,418 | €12,076 | +€7,658 | +173% |
| Other amounts receivable | 41 | €3,197 | €826 | -€2,371 | -74.2% |
| Cash at bank and in hand | 54/58 | €14,925 | €37,908 | +€22,984 | +154% |
| Deferred charges and accrued income | 490/1 | €2,105 | €995 | -€1,110 | -52.7% |
| Total equity and liabilities | 10/49 | €91,019 | €107,153 | +€16,134 | +17.7% |
| Equity | 10/15 | €9,011 | €22,666 | +€13,655 | +152% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €6,011 | €19,666 | +€13,655 | +227% |
| Amounts payable | 17/49 | €82,008 | €84,487 | +€2,479 | +3.0% |
| Amounts payable after more than one year | 17 | €35,237 | €26,524 | -€8,713 | -24.7% |
| Financial debts | 170/4 | €35,237 | €26,524 | -€8,713 | -24.7% |
| Amounts payable within one year | 42/48 | €46,771 | €57,962 | +€11,191 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €8,394 | €11,713 | +€3,319 | +39.5% |
| Trade debts | 44 | €9,874 | €16,683 | +€6,809 | +69.0% |
| Suppliers | 440/4 | €9,874 | €16,683 | +€6,809 | +69.0% |
| Advances received on contracts in progress | 46 | €6,630 | - | -€6,630 | |
| Taxes, remuneration and social security | 45 | €8,819 | €10,967 | +€2,148 | +24.4% |
| Taxes | 450/3 | €5,177 | €8,640 | +€3,464 | +66.9% |
| Remuneration and social security | 454/9 | €3,642 | €2,327 | -€1,315 | -36.1% |
| Other amounts payable | 47/48 | €13,054 | €18,600 | +€5,546 | +42.5% |
| Remuneration, social security and pensions | 62 | €3,094 | €38,055 | +€34,962 | +1,130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,575 | €23,837 | +€19,263 | +421% |
| Other operating charges | 640/8 | €1,319 | €2,986 | +€1,667 | +126% |
| Gross operating margin | 9900 | €19,583 | €87,704 | +€68,121 | +348% |
| Operating profit (loss) | 9901 | €10,595 | €22,825 | +€12,230 | +115% |
| Financial income | 75/76B | €177 | €438 | +€260 | +147% |
| Recurring financial income | 75 | €177 | €438 | +€260 | +147% |
| Financial charges | 65/66B | €573 | €1,664 | +€1,092 | +191% |
| Recurring financial charges | 65 | €573 | €1,664 | +€1,092 | +191% |
| Profit (loss) for the period before taxes | 9903 | €10,200 | €21,599 | +€11,399 | +112% |
| Income taxes | 67/77 | €2,583 | €7,944 | +€5,360 | +207% |
| Profit (loss) for the period | 9904 | €7,616 | €13,655 | +€6,039 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,616 | €13,655 | +€6,039 | +79.3% |
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 19 October 2026 via checked.be.