CALI LOGO: 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.
CALI LOGO
Largest movements
- Tangible fixed assets -€6,260
down €6,260 (-36.4%), from €17,197 to €10,937
- Receivables within one year +€4,473
up €4,473 (+26.6%), from €16,827 to €21,300
of which Other amounts receivable: +€3,558
- Cash -€2,459
down €2,459 (-56.1%), from €4,385 to €1,926
mainly Current portion of long-term debt (-€9,636) and Receivables within one year (-€4,473)
- Deferred charges and accrued income +€2,369
up €2,369 (+184.8%), from €1,282 to €3,651
- Current portion of long-term debt -€9,636
no longer reported in 2024 (was €9,636)
- Profit (loss) carried forward +€5,204
up €5,204 (+36.0%), from €14,446 to €19,650
- Tax, wage and social debts +€2,653
up €2,653 (+219.1%), from €1,211 to €3,864
of which Taxes: +€1,701
- Gross operating margin -€5,757
down €5,757 (-28.3%), from €20,344 to €14,586
- Depreciation +€4,677
up €4,677 (+295.5%), from €1,583 to €6,260
- Taxes -€2,010
down €2,010 (-48.9%), from €4,111 to €2,101
- Financial charges +€347
up €347 (+83.3%), from €417 to €764
- Financial income -€265
no longer reported in 2024 (was €265)
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 | €39,691 | €37,813 | -€1,878 | -4.7% |
| Fixed assets | 21/28 | €17,197 | €10,937 | -€6,260 | -36.4% |
| Tangible fixed assets | 22/27 | €17,197 | €10,937 | -€6,260 | -36.4% |
| Furniture and vehicles | 24 | €17,197 | €10,937 | -€6,260 | -36.4% |
| Current assets | 29/58 | €22,494 | €26,876 | +€4,382 | +19.5% |
| Amounts receivable within one year | 40/41 | €16,827 | €21,300 | +€4,473 | +26.6% |
| Trade receivables | 40 | €1,863 | €2,778 | +€915 | +49.1% |
| Other amounts receivable | 41 | €14,964 | €18,522 | +€3,558 | +23.8% |
| Cash at bank and in hand | 54/58 | €4,385 | €1,926 | -€2,459 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,282 | €3,651 | +€2,369 | +184.8% |
| Total equity and liabilities | 10/49 | €39,691 | €37,813 | -€1,878 | -4.7% |
| Equity | 10/15 | €16,446 | €21,650 | +€5,204 | +31.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,446 | €19,650 | +€5,204 | +36.0% |
| Amounts payable | 17/49 | €23,245 | €16,163 | -€7,081 | -30.5% |
| Amounts payable after more than one year | 17 | €12,061 | €12,061 | = | 0.0% |
| Financial debts | 170/4 | €12,061 | €12,061 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,183 | €4,102 | -€7,081 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €9,636 | - | -€9,636 | |
| Trade debts | 44 | €336 | - | -€336 | |
| Suppliers | 440/4 | €336 | - | -€336 | |
| Taxes, remuneration and social security | 45 | €1,211 | €3,864 | +€2,653 | +219.1% |
| Taxes | 450/3 | €1,211 | €2,912 | +€1,701 | +140.5% |
| Remuneration and social security | 454/9 | - | €952 | +€952 | |
| Other amounts payable | 47/48 | - | €237 | +€237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €6,260 | +€4,677 | +295.5% |
| Other operating charges | 640/8 | €51 | €257 | +€206 | +400.0% |
| Gross operating margin | 9900 | €20,344 | €14,586 | -€5,757 | -28.3% |
| Operating profit (loss) | 9901 | €18,709 | €8,069 | -€10,640 | -56.9% |
| Financial income | 75/76B | €265 | - | -€265 | |
| Recurring financial income | 75 | €265 | - | -€265 | |
| Financial charges | 65/66B | €417 | €764 | +€347 | +83.3% |
| Recurring financial charges | 65 | €417 | €764 | +€347 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €18,557 | €7,305 | -€11,252 | -60.6% |
| Income taxes | 67/77 | €4,111 | €2,101 | -€2,010 | -48.9% |
| Profit (loss) for the period | 9904 | €14,446 | €5,204 | -€9,242 | -64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,446 | €5,204 | -€9,242 | -64.0% |
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 9 October 2026 via checked.be.