CALESSA: 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.
CALESSA
Largest movements
- Receivables within one year +€41,736
up €41,736 (+82.1%), from €50,816 to €92,552
- Stocks and contracts +€5,531
up €5,531 (+29.3%), from €18,881 to €24,412
- Tangible fixed assets -€2,972
down €2,972 (-6.9%), from €43,271 to €40,300
of which Other tangible fixed assets: -€3,617
- Tax, wage and social debts +€107,059
up €107,059 (+48.4%), from €221,235 to €328,293
of which Taxes: +€62,185
- Trade debts -€51,098
down €51,098 (-60.9%), from €83,952 to €32,854
- Current portion of long-term debt -€4,388
down €4,388 (-60.9%), from €7,200 to €2,813
- Turnover -€1.3m
no longer reported in 2024 (was €1.3m)
- Gross operating margin +€69,561
up €69,561 (+11.7%), from €596,691 to €666,252
- Other operating charges -€61,308
down €61,308 (-69.3%), from €88,473 to €27,165
- Staff costs +€58,445
up €58,445 (+12.7%), from €461,971 to €520,416
- Taxes -€19,470
down €19,470 (-64.5%), from €30,197 to €10,727
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,628 | €269,331 | +€48,703 | +22.1% |
| Fixed assets | 21/28 | €79,966 | €78,965 | -€1,002 | -1.3% |
| Tangible fixed assets | 22/27 | €43,271 | €40,300 | -€2,972 | -6.9% |
| Plant, machinery and equipment | 23 | €7,269 | €6,762 | -€508 | -7.0% |
| Furniture and vehicles | 24 | €6,428 | €9,274 | +€2,845 | +44.3% |
| Leasing and similar rights | 25 | €1,693 | - | -€1,693 | |
| Other tangible fixed assets | 26 | €27,881 | €24,264 | -€3,617 | -13.0% |
| Financial fixed assets | 28 | €36,695 | €38,665 | +€1,970 | +5.4% |
| Current assets | 29/58 | €140,661 | €190,366 | +€49,705 | +35.3% |
| Stocks and contracts in progress | 3 | €18,881 | €24,412 | +€5,531 | +29.3% |
| Stocks | 30/36 | €18,881 | €24,412 | +€5,531 | +29.3% |
| Amounts receivable within one year | 40/41 | €50,816 | €92,552 | +€41,736 | +82.1% |
| Other amounts receivable | 41 | €50,816 | €92,552 | +€41,736 | +82.1% |
| Cash at bank and in hand | 54/58 | €70,964 | €73,402 | +€2,438 | +3.4% |
| Total equity and liabilities | 10/49 | €220,628 | €269,331 | +€48,703 | +22.1% |
| Equity | 10/15 | -€92,936 | -€94,630 | -€1,694 | -1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,936 | -€156,630 | -€1,694 | -1.1% |
| Amounts payable | 17/49 | €313,563 | €363,961 | +€50,397 | +16.1% |
| Amounts payable within one year | 42/48 | €313,563 | €363,961 | +€50,397 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €7,200 | €2,813 | -€4,388 | -60.9% |
| Trade debts | 44 | €83,952 | €32,854 | -€51,098 | -60.9% |
| Suppliers | 440/4 | €83,952 | €32,854 | -€51,098 | -60.9% |
| Taxes, remuneration and social security | 45 | €221,235 | €328,293 | +€107,059 | +48.4% |
| Taxes | 450/3 | €72,903 | €135,088 | +€62,185 | +85.3% |
| Remuneration and social security | 454/9 | €148,331 | €193,205 | +€44,874 | +30.3% |
| Other amounts payable | 47/48 | €1,176 | - | -€1,176 | |
| Turnover | 70 | €1,317,090 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €461,971 | €520,416 | +€58,445 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,786 | €9,462 | -€3,324 | -26.0% |
| Other operating charges | 640/8 | €88,473 | €27,165 | -€61,308 | -69.3% |
| Non-recurring operating charges | 66A | €1,150 | €85,993 | +€84,844 | +7,379% |
| Gross operating margin | 9900 | €596,691 | €666,252 | +€69,561 | +11.7% |
| Operating profit (loss) | 9901 | €32,311 | €23,216 | -€9,095 | -28.1% |
| Financial income | 75/76B | €3 | €601 | +€597 | +17,831% |
| Recurring financial income | 75 | €3 | €601 | +€597 | +17,831% |
| Financial charges | 65/66B | €14,999 | €14,784 | -€215 | -1.4% |
| Recurring financial charges | 65 | €14,999 | €14,784 | -€215 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €17,315 | €9,033 | -€8,282 | -47.8% |
| Income taxes | 67/77 | €30,197 | €10,727 | -€19,470 | -64.5% |
| Profit (loss) for the period | 9904 | -€12,882 | -€1,694 | +€11,188 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,882 | -€1,694 | +€11,188 | +86.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.