CALET BENOIT: what changed
Two fiscal 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.
CALET BENOIT
Largest movements
- Receivables within one year +€4,681
up €4,681 (+234.4%), from €1,997 to €6,678
of which Trade receivables: +€3,368
- Stocks and contracts -€4,493
down €4,493 (-4.3%), from €105,373 to €100,880
- Cash +€3,111
up €3,111 (+2.7%), from €116,716 to €119,827
mainly Net result for the year (+€15,448) and Other debts (+€14,067)
- Reserves -€22,802
down €22,802 (-18.6%), from €122,870 to €100,068
of which Distributable reserves: -€24,662
- Other debts +€14,067
up €14,067 (+102.0%), from €13,788 to €27,855
- Debts after one year +€7,416
up €7,416 (+121.0%), from €6,128 to €13,544
- Trade debts +€4,923
up €4,923 (+142.3%), from €3,459 to €8,382
- Gross operating margin -€9,346
down €9,346 (-20.9%), from €44,711 to €35,365
- Taxes -€2,471
down €2,471 (-27.3%), from €9,053 to €6,582
- Depreciation -€1,860
down €1,860 (-12.2%), from €15,275 to €13,415
- Financial income +€1,034
up €1,034 (+51.6%), from €2,003 to €3,037
- Other operating charges +€752
up €752 (+71.4%), from €1,053 to €1,805
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 | €273,133 | €275,817 | +€2,684 | +1.0% |
| Fixed assets | 21/28 | €45,655 | €45,057 | -€598 | -1.3% |
| Tangible fixed assets | 22/27 | €45,655 | €45,057 | -€598 | -1.3% |
| Plant, machinery and equipment | 23 | €13,184 | €10,916 | -€2,268 | -17.2% |
| Furniture and vehicles | 24 | €32,471 | €34,141 | +€1,670 | +5.1% |
| Current assets | 29/58 | €227,478 | €230,760 | +€3,282 | +1.4% |
| Stocks and contracts in progress | 3 | €105,373 | €100,880 | -€4,493 | -4.3% |
| Stocks | 30/36 | €105,373 | €100,880 | -€4,493 | -4.3% |
| Amounts receivable within one year | 40/41 | €1,997 | €6,678 | +€4,681 | +234.4% |
| Trade receivables | 40 | €1,997 | €5,365 | +€3,368 | +168.6% |
| Other amounts receivable | 41 | - | €1,313 | +€1,313 | |
| Cash at bank and in hand | 54/58 | €116,716 | €119,827 | +€3,111 | +2.7% |
| Deferred charges and accrued income | 490/1 | €3,392 | €3,375 | -€17 | -0.5% |
| Total equity and liabilities | 10/49 | €273,133 | €275,817 | +€2,684 | +1.0% |
| Equity | 10/15 | €229,420 | €206,618 | -€22,802 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,870 | €100,068 | -€22,802 | -18.6% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €122,870 | €98,208 | -€24,662 | -20.1% |
| Profit (loss) carried forward | 14 | €87,950 | €87,950 | -€0 | 0.0% |
| Amounts payable | 17/49 | €43,713 | €69,199 | +€25,486 | +58.3% |
| Amounts payable after more than one year | 17 | €6,128 | €13,544 | +€7,416 | +121.0% |
| Financial debts | 170/4 | €6,128 | €13,544 | +€7,416 | +121.0% |
| Amounts payable within one year | 42/48 | €37,585 | €55,655 | +€18,070 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €8,073 | €9,493 | +€1,420 | +17.6% |
| Trade debts | 44 | €3,459 | €8,382 | +€4,923 | +142.3% |
| Suppliers | 440/4 | €3,459 | €8,382 | +€4,923 | +142.3% |
| Taxes, remuneration and social security | 45 | €12,265 | €9,925 | -€2,340 | -19.1% |
| Taxes | 450/3 | €12,265 | €9,925 | -€2,340 | -19.1% |
| Other amounts payable | 47/48 | €13,788 | €27,855 | +€14,067 | +102.0% |
| Non-recurring operating income | 76A | €3,573 | - | -€3,573 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,275 | €13,415 | -€1,860 | -12.2% |
| Other operating charges | 640/8 | €1,053 | €1,805 | +€752 | +71.4% |
| Gross operating margin | 9900 | €44,711 | €35,365 | -€9,346 | -20.9% |
| Operating profit (loss) | 9901 | €28,383 | €20,145 | -€8,238 | -29.0% |
| Financial income | 75/76B | €2,003 | €3,037 | +€1,034 | +51.6% |
| Recurring financial income | 75 | €2,003 | €3,037 | +€1,034 | +51.6% |
| Financial charges | 65/66B | €1,027 | €1,152 | +€125 | +12.2% |
| Recurring financial charges | 65 | €1,027 | €1,152 | +€125 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €29,359 | €22,030 | -€7,329 | -25.0% |
| Income taxes | 67/77 | €9,053 | €6,582 | -€2,471 | -27.3% |
| Profit (loss) for the period | 9904 | €20,306 | €15,448 | -€4,858 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,306 | €15,448 | -€4,858 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.