CALEVOET LAND: 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.
CALEVOET LAND
Largest movements
- Tangible fixed assets +€7.2m
up €7.2m (+69.1%), from €10.4m to €17.6m
- Receivables within one year +€574,956
up €574,956 (+15,051%), from €3,820 to €578,776
of which Other amounts receivable: +€577,574
- Contributions +€5.8m
up €5.8m (+9,416%), from €62,000 to €5.9m
- Short-term financial debts +€5.8m
up €5.8m (+117%), from €5.0m to €10.8m
- Other debts -€4.6m
down €4.6m (-100%), from €4.6m to €0
- Trade debts +€663,963
up €663,963 (+324%), from €205,129 to €869,092
- Gross operating margin -€44,226
down €44,226 (-237%), from -€18,687 to -€62,913
- Financial charges +€2,167
up €2,167 (+403%), from €537 to €2,705
- Write-downs +€754
up €754, from -€754 to €0
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 | €10,598,865 | €18,266,782 | +€7.7m | +72.3% |
| Fixed assets | 21/28 | €10,432,967 | €17,646,722 | +€7.2m | +69.1% |
| Tangible fixed assets | 22/27 | €10,432,967 | €17,646,722 | +€7.2m | +69.1% |
| Assets under construction and advance payments | 27 | €10,432,967 | €17,646,722 | +€7.2m | +69.1% |
| Current assets | 29/58 | €165,897 | €620,060 | +€454,163 | +274% |
| Stocks and contracts in progress | 3 | €31,882 | €31,882 | = | 0.0% |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €31,882 | €31,882 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,820 | €578,776 | +€574,956 | +15,051% |
| Trade receivables | 40 | €3,820 | €1,202 | -€2,618 | -68.5% |
| Other amounts receivable | 41 | €0 | €577,574 | +€577,574 | |
| Cash at bank and in hand | 54/58 | €129,330 | €8,364 | -€120,966 | -93.5% |
| Deferred charges and accrued income | 490/1 | €866 | €1,038 | +€172 | +19.9% |
| Total equity and liabilities | 10/49 | €10,598,865 | €18,266,782 | +€7.7m | +72.3% |
| Equity | 10/15 | €609,520 | €6,380,673 | +€5.8m | +947% |
| Contributions | 10/11 | €62,000 | €5,900,000 | +€5.8m | +9,416% |
| Capital | 10 | €62,000 | €5,900,000 | +€5.8m | +9,416% |
| Issued capital | 100 | €62,000 | €7,600,000 | +€7.5m | +12,158% |
| Uncalled capital | 101 | - | €1,700,000 | +€1.7m | |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €541,320 | €474,473 | -€66,847 | -12.3% |
| Amounts payable | 17/49 | €9,989,345 | €11,886,109 | +€1.9m | +19.0% |
| Amounts payable within one year | 42/48 | €9,854,371 | €11,695,247 | +€1.8m | +18.7% |
| Financial debts | 43 | €5,000,000 | €10,826,156 | +€5.8m | +117% |
| Credit institutions | 430/8 | €5,000,000 | €10,826,156 | +€5.8m | +117% |
| Trade debts | 44 | €205,129 | €869,092 | +€663,963 | +324% |
| Suppliers | 440/4 | €205,129 | €869,092 | +€663,963 | +324% |
| Taxes, remuneration and social security | 45 | €16,534 | €0 | -€16,534 | -100% |
| Taxes | 450/3 | €16,534 | €0 | -€16,534 | -100% |
| Other amounts payable | 47/48 | €4,632,708 | €0 | -€4.6m | -100% |
| Accrued charges and deferred income | 492/3 | €134,974 | €190,862 | +€55,889 | +41.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€754 | €0 | +€754 | |
| Other operating charges | 640/8 | €1,473 | €1,230 | -€243 | -16.5% |
| Gross operating margin | 9900 | -€18,687 | -€62,913 | -€44,226 | -237% |
| Operating profit (loss) | 9901 | -€19,406 | -€64,143 | -€44,737 | -231% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €537 | €2,705 | +€2,167 | +403% |
| Recurring financial charges | 65 | €537 | €2,705 | +€2,167 | +403% |
| Profit (loss) for the period before taxes | 9903 | -€19,943 | -€66,847 | -€46,904 | -235% |
| Profit (loss) for the period | 9904 | -€19,943 | -€66,847 | -€46,904 | -235% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,943 | -€66,847 | -€46,904 | -235% |
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.