CALI EVOLUTION: 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.
CALI EVOLUTION
Largest movements
- Receivables within one year -€22,554
down €22,554 (-18.9%), from €119,537 to €96,982
of which Trade receivables: -€30,221
- Cash -€6,105
down €6,105 (-17.6%), from €34,758 to €28,653
mainly Other debts (-€40,718) and Contributions, distributions and other (-€30,000)
- Other debts -€40,718
down €40,718 (-36.8%), from €110,753 to €70,035
- Trade debts +€12,880
up €12,880 (+74.6%), from €17,276 to €30,156
- Debts after one year -€8,200
down €8,200 (-4.8%), from €169,878 to €161,677
- Write-downs -€32,000
down €32,000, from €16,000 to -€16,000
- Gross operating margin -€17,796
down €17,796 (-20.5%), from €86,952 to €69,156
- Other operating charges +€15,685
up €15,685 (+1820.6%), from €862 to €16,547
- Financial charges +€1,316
up €1,316 (+21.4%), from €6,141 to €7,457
- Taxes -€1,123
down €1,123 (-5.9%), from €19,093 to €17,970
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.
Cash bridge derived
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 | €370,804 | €339,425 | -€31,379 | -8.5% |
| Fixed assets | 21/28 | €213,027 | €212,185 | -€843 | -0.4% |
| Tangible fixed assets | 22/27 | €213,027 | €212,185 | -€843 | -0.4% |
| Land and buildings | 22 | €177,602 | €173,325 | -€4,277 | -2.4% |
| Furniture and vehicles | 24 | €1,810 | €1,020 | -€790 | -43.6% |
| Other tangible fixed assets | 26 | €33,615 | €37,840 | +€4,225 | +12.6% |
| Current assets | 29/58 | €157,776 | €127,240 | -€30,536 | -19.4% |
| Amounts receivable within one year | 40/41 | €119,537 | €96,982 | -€22,554 | -18.9% |
| Trade receivables | 40 | €80,161 | €49,940 | -€30,221 | -37.7% |
| Other amounts receivable | 41 | €39,375 | €47,042 | +€7,667 | +19.5% |
| Cash at bank and in hand | 54/58 | €34,758 | €28,653 | -€6,105 | -17.6% |
| Deferred charges and accrued income | 490/1 | €3,482 | €1,605 | -€1,877 | -53.9% |
| Total equity and liabilities | 10/49 | €370,804 | €339,425 | -€31,379 | -8.5% |
| Equity | 10/15 | €56,214 | €59,722 | +€3,508 | +6.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,214 | €37,722 | +€3,508 | +10.3% |
| Amounts payable | 17/49 | €314,590 | €279,703 | -€34,887 | -11.1% |
| Amounts payable after more than one year | 17 | €169,878 | €161,677 | -€8,200 | -4.8% |
| Financial debts | 170/4 | €169,878 | €161,677 | -€8,200 | -4.8% |
| Amounts payable within one year | 42/48 | €144,712 | €118,026 | -€26,687 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €8,821 | €8,200 | -€621 | -7.0% |
| Trade debts | 44 | €17,276 | €30,156 | +€12,880 | +74.6% |
| Suppliers | 440/4 | €17,276 | €30,156 | +€12,880 | +74.6% |
| Taxes, remuneration and social security | 45 | €7,862 | €9,634 | +€1,773 | +22.5% |
| Taxes | 450/3 | €7,862 | €9,634 | +€1,773 | +22.5% |
| Other amounts payable | 47/48 | €110,753 | €70,035 | -€40,718 | -36.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,115 | €9,913 | +€797 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,000 | -€16,000 | -€32,000 | |
| Other operating charges | 640/8 | €862 | €16,547 | +€15,685 | +1820.6% |
| Gross operating margin | 9900 | €86,952 | €69,156 | -€17,796 | -20.5% |
| Operating profit (loss) | 9901 | €60,975 | €58,697 | -€2,279 | -3.7% |
| Financial income | 75/76B | €185 | €238 | +€53 | +28.6% |
| Recurring financial income | 75 | €185 | €238 | +€53 | +28.6% |
| Financial charges | 65/66B | €6,141 | €7,457 | +€1,316 | +21.4% |
| Recurring financial charges | 65 | €6,141 | €7,457 | +€1,316 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €55,020 | €51,478 | -€3,541 | -6.4% |
| Income taxes | 67/77 | €19,093 | €17,970 | -€1,123 | -5.9% |
| Profit (loss) for the period | 9904 | €35,927 | €33,508 | -€2,419 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,927 | €33,508 | -€2,419 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.