CALIBER CONSULTING: 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.
CALIBER CONSULTING
Largest movements
- Tangible fixed assets +€98,033
up €98,033 (+2,507%), from €3,911 to €101,944
of which Furniture and vehicles: +€96,818
- Receivables within one year +€66,369
up €66,369 (+92.0%), from €72,153 to €138,522
of which Other amounts receivable: +€50,130
- Cash +€34,551
up €34,551 (+30.3%), from €114,216 to €148,768
mainly Net result for the year (+€92,693) and Debts after one year (+€74,299)
- Profit (loss) carried forward +€92,693
up €92,693 (+57.9%), from €160,041 to €252,733
- Debts after one year +€74,299
new in 2025: €74,299
- Current portion of long-term debt +€17,457
new in 2025: €17,457
- Trade debts +€11,159
up €11,159 (+389%), from €2,867 to €14,025
- Gross operating margin +€28,490
up €28,490 (+29.7%), from €95,785 to €124,275
- Taxes +€5,527
up €5,527 (+28.6%), from €19,350 to €24,877
- Depreciation +€3,098
up €3,098 (+169%), from €1,836 to €4,934
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 | €190,280 | €389,234 | +€198,953 | +105% |
| Fixed assets | 21/28 | €3,911 | €101,944 | +€98,033 | +2,507% |
| Tangible fixed assets | 22/27 | €3,911 | €101,944 | +€98,033 | +2,507% |
| Plant, machinery and equipment | 23 | €2,120 | €3,336 | +€1,216 | +57.3% |
| Furniture and vehicles | 24 | €1,790 | €98,608 | +€96,818 | +5,408% |
| Current assets | 29/58 | €186,370 | €287,290 | +€100,920 | +54.2% |
| Amounts receivable within one year | 40/41 | €72,153 | €138,522 | +€66,369 | +92.0% |
| Trade receivables | 40 | €22,153 | €38,392 | +€16,239 | +73.3% |
| Other amounts receivable | 41 | €50,000 | €100,130 | +€50,130 | +100% |
| Cash at bank and in hand | 54/58 | €114,216 | €148,768 | +€34,551 | +30.3% |
| Total equity and liabilities | 10/49 | €190,280 | €389,234 | +€198,953 | +105% |
| Equity | 10/15 | €160,541 | €253,233 | +€92,693 | +57.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,041 | €252,733 | +€92,693 | +57.9% |
| Amounts payable | 17/49 | €29,739 | €136,000 | +€106,261 | +357% |
| Amounts payable after more than one year | 17 | - | €74,299 | +€74,299 | |
| Financial debts | 170/4 | - | €74,299 | +€74,299 | |
| Amounts payable within one year | 42/48 | €29,739 | €61,701 | +€31,962 | +107% |
| Current portion of amounts payable after more than one year | 42 | - | €17,457 | +€17,457 | |
| Trade debts | 44 | €2,867 | €14,025 | +€11,159 | +389% |
| Suppliers | 440/4 | €2,867 | €14,025 | +€11,159 | +389% |
| Taxes, remuneration and social security | 45 | €24,120 | €26,427 | +€2,307 | +9.6% |
| Taxes | 450/3 | €24,120 | €25,227 | +€1,107 | +4.6% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €2,753 | €3,793 | +€1,040 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €4,934 | +€3,098 | +169% |
| Other operating charges | 640/8 | €63 | €457 | +€394 | +625% |
| Gross operating margin | 9900 | €95,785 | €124,275 | +€28,490 | +29.7% |
| Operating profit (loss) | 9901 | €93,885 | €118,884 | +€24,998 | +26.6% |
| Financial income | 75/76B | €0 | €7 | +€7 | +2,273% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +2,273% |
| Financial charges | 65/66B | €112 | €1,322 | +€1,210 | +1,084% |
| Recurring financial charges | 65 | €112 | €1,322 | +€1,210 | +1,084% |
| Profit (loss) for the period before taxes | 9903 | €93,774 | €117,569 | +€23,795 | +25.4% |
| Income taxes | 67/77 | €19,350 | €24,877 | +€5,527 | +28.6% |
| Profit (loss) for the period | 9904 | €74,424 | €92,693 | +€18,268 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,424 | €92,693 | +€18,268 | +24.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.