CALIA: 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.
CALIA
Largest movements
- Receivables within one year +€21,441
up €21,441 (+149.0%), from €14,393 to €35,834
of which Trade receivables: +€23,779
- Deferred charges and accrued income -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Cash +€6,500
up €6,500 (+38.1%), from €17,075 to €23,575
mainly Deferred charges and accrued income (+€20,000) and Current portion of long-term debt (+€19,428)
- Tax, wage and social debts -€21,541
down €21,541 (-56.2%), from €38,312 to €16,771
of which Taxes: -€18,841
- Current portion of long-term debt +€19,428
up €19,428 (+640.3%), from €3,034 to €22,461
- Advances received +€12,868
new in 2025: €12,868
- Other debts -€9,111
down €9,111 (-83.1%), from €10,961 to €1,850
- Profit (loss) carried forward +€6,270
up €6,270 (+14.6%), from -€43,027 to -€36,757
- Taxes -€27,537
down €27,537 (-93.0%), from €29,603 to €2,066
- Gross operating margin -€25,245
down €25,245 (-71.1%), from €35,523 to €10,278
- Depreciation -€4,926
down €4,926 (-100.0%), from €4,926 to €0
- Staff costs -€1,257
down €1,257 (-100.0%), from €1,257 to €0
- Financial charges -€719
down €719 (-27.0%), from €2,668 to €1,949
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 | €54,520 | €61,950 | +€7,430 | +13.6% |
| Fixed assets | 21/28 | €878 | €878 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €878 | €878 | = | 0.0% |
| Current assets | 29/58 | €53,642 | €61,072 | +€7,430 | +13.9% |
| Stocks and contracts in progress | 3 | €1,458 | €1,458 | = | 0.0% |
| Stocks | 30/36 | €1,458 | €1,458 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,393 | €35,834 | +€21,441 | +149.0% |
| Trade receivables | 40 | €5,288 | €29,067 | +€23,779 | +449.7% |
| Other amounts receivable | 41 | €9,105 | €6,767 | -€2,338 | -25.7% |
| Current investments | 50/53 | €716 | €205 | -€511 | -71.3% |
| Cash at bank and in hand | 54/58 | €17,075 | €23,575 | +€6,500 | +38.1% |
| Deferred charges and accrued income | 490/1 | €20,000 | €0 | -€20,000 | -100.0% |
| Total equity and liabilities | 10/49 | €54,520 | €61,950 | +€7,430 | +13.6% |
| Equity | 10/15 | -€2,427 | €3,843 | +€6,270 | |
| Contributions | 10/11 | €40,600 | €40,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,027 | -€36,757 | +€6,270 | +14.6% |
| Amounts payable | 17/49 | €56,947 | €58,107 | +€1,160 | +2.0% |
| Amounts payable after more than one year | 17 | €4,156 | €4,156 | = | 0.0% |
| Financial debts | 170/4 | €4,156 | €4,156 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,791 | €53,951 | +€1,160 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €3,034 | €22,461 | +€19,428 | +640.3% |
| Financial debts | 43 | €80 | €0 | -€80 | -100.0% |
| Credit institutions | 430/8 | €80 | €0 | -€80 | -100.0% |
| Trade debts | 44 | €404 | €0 | -€404 | -100.0% |
| Suppliers | 440/4 | €404 | €0 | -€404 | -100.0% |
| Advances received on contracts in progress | 46 | - | €12,868 | +€12,868 | |
| Taxes, remuneration and social security | 45 | €38,312 | €16,771 | -€21,541 | -56.2% |
| Taxes | 450/3 | €30,968 | €12,128 | -€18,841 | -60.8% |
| Remuneration and social security | 454/9 | €7,344 | €4,644 | -€2,700 | -36.8% |
| Other amounts payable | 47/48 | €10,961 | €1,850 | -€9,111 | -83.1% |
| Non-recurring operating income | 76A | €20,000 | €19,503 | -€497 | -2.5% |
| Remuneration, social security and pensions | 62 | €1,257 | €0 | -€1,257 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,926 | €0 | -€4,926 | -100.0% |
| Other operating charges | 640/8 | €666 | €0 | -€666 | -100.0% |
| Non-recurring operating charges | 66A | €4,121 | €0 | -€4,121 | -100.0% |
| Gross operating margin | 9900 | €35,523 | €10,278 | -€25,245 | -71.1% |
| Operating profit (loss) | 9901 | €24,553 | €10,278 | -€14,275 | -58.1% |
| Financial income | 75/76B | €1 | €7 | +€6 | +596.0% |
| Recurring financial income | 75 | €1 | €7 | +€6 | +596.0% |
| Financial charges | 65/66B | €2,668 | €1,949 | -€719 | -27.0% |
| Recurring financial charges | 65 | €2,668 | €1,949 | -€719 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €21,886 | €8,336 | -€13,550 | -61.9% |
| Income taxes | 67/77 | €29,603 | €2,066 | -€27,537 | -93.0% |
| Profit (loss) for the period | 9904 | -€7,717 | €6,270 | +€13,988 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,717 | €6,270 | +€13,988 |
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.