CALIBRE EXPERTISE: 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.
CALIBRE EXPERTISE
Largest movements
- Cash +€32,350
up €32,350 (+54.3%), from €59,575 to €91,925
mainly Net result for the year (+€18,781) and Other debts (+€9,843)
- Financial fixed assets -€5,000
down €5,000 (-83.3%), from €6,000 to €1,000
- Receivables within one year -€3,765
down €3,765 (-16.7%), from €22,577 to €18,812
of which Other amounts receivable: -€15,536
- Reserves +€18,781
up €18,781 (+92.9%), from €20,217 to €38,998
of which Distributable reserves: +€18,781
- Other debts +€9,843
new in 2025: €9,843
- Profit (loss) carried forward -€5,714
down €5,714 (-9.1%), from €62,709 to €56,995
- Gross operating margin +€35,247
up €35,247, from -€111 to €35,136
- Taxes +€12,780
up €12,780 (+2,090%), from €612 to €13,392
- Depreciation -€741
down €741 (-20.7%), from €3,577 to €2,835
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 | €113,930 | €138,067 | +€24,137 | +21.2% |
| Fixed assets | 21/28 | €14,179 | €9,660 | -€4,519 | -31.9% |
| Tangible fixed assets | 22/27 | €8,179 | €8,660 | +€481 | +5.9% |
| Plant, machinery and equipment | 23 | - | €546 | +€546 | |
| Furniture and vehicles | 24 | €6,938 | €5,000 | -€1,938 | -27.9% |
| Other tangible fixed assets | 26 | €1,241 | €3,114 | +€1,873 | +151% |
| Financial fixed assets | 28 | €6,000 | €1,000 | -€5,000 | -83.3% |
| Current assets | 29/58 | €99,751 | €128,406 | +€28,656 | +28.7% |
| Amounts receivable within one year | 40/41 | €22,577 | €18,812 | -€3,765 | -16.7% |
| Trade receivables | 40 | €7,041 | €18,812 | +€11,771 | +167% |
| Other amounts receivable | 41 | €15,536 | - | -€15,536 | |
| Current investments | 50/53 | €17,475 | €17,475 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,575 | €91,925 | +€32,350 | +54.3% |
| Deferred charges and accrued income | 490/1 | €125 | €195 | +€70 | +56.1% |
| Total equity and liabilities | 10/49 | €113,930 | €138,067 | +€24,137 | +21.2% |
| Equity | 10/15 | €101,526 | €114,593 | +€13,066 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,217 | €38,998 | +€18,781 | +92.9% |
| Non-distributable reserves | 130/1 | €19,335 | €19,335 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €17,475 | €17,475 | = | 0.0% |
| Distributable reserves | 133 | €883 | €19,664 | +€18,781 | +2,127% |
| Profit (loss) carried forward | 14 | €62,709 | €56,995 | -€5,714 | -9.1% |
| Amounts payable | 17/49 | €12,404 | €23,474 | +€11,070 | +89.3% |
| Amounts payable within one year | 42/48 | €12,404 | €23,474 | +€11,070 | +89.3% |
| Trade debts | 44 | €9,918 | €11,137 | +€1,219 | +12.3% |
| Suppliers | 440/4 | €9,918 | €11,137 | +€1,219 | +12.3% |
| Taxes, remuneration and social security | 45 | €2,485 | €2,494 | +€8 | +0.3% |
| Taxes | 450/3 | €2,485 | €2,494 | +€8 | +0.3% |
| Other amounts payable | 47/48 | - | €9,843 | +€9,843 | |
| Non-recurring operating income | 76A | €46 | - | -€46 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €2,835 | -€741 | -20.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€111 | €35,136 | +€35,247 | |
| Operating profit (loss) | 9901 | -€4,072 | €31,913 | +€35,985 | |
| Financial income | 75/76B | €677 | €464 | -€213 | -31.5% |
| Recurring financial income | 75 | €677 | €464 | -€213 | -31.5% |
| Financial charges | 65/66B | €198 | €205 | +€7 | +3.5% |
| Recurring financial charges | 65 | €198 | €205 | +€7 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,593 | €32,172 | +€35,765 | |
| Income taxes | 67/77 | €612 | €13,392 | +€12,780 | +2,090% |
| Profit (loss) for the period | 9904 | -€4,204 | €18,781 | +€22,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,204 | €18,781 | +€22,985 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.