CALIBRE7: 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.
CALIBRE7
Largest movements
- Receivables within one year -€3,898
down €3,898 (-81.0%), from €4,815 to €916
- Deferred charges and accrued income -€2,686
down €2,686 (-45.3%), from €5,923 to €3,237
- Cash +€277
up €277 (+29.4%), from €941 to €1,218
mainly Receivables within one year (+€3,898) and Tax, wage and social debts (+€3,118)
- Other debts -€9,533
down €9,533 (-54.0%), from €17,656 to €8,123
- Tax, wage and social debts +€3,118
up €3,118 (+154%), from €2,026 to €5,144
- Profit (loss) carried forward +€1,913
up €1,913 (+14.4%), from -€13,289 to -€11,377
- Trade debts -€1,805
down €1,805 (-58.0%), from €3,113 to €1,307
- Other operating charges +€6,068
up €6,068 (+634%), from €957 to €7,025
- Gross operating margin +€2,526
up €2,526 (+26.4%), from €9,550 to €12,075
- Taxes +€2,356
up €2,356 (+383%), from €616 to €2,972
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 | €14,505 | €8,198 | -€6,307 | -43.5% |
| Fixed assets | 21/28 | €2,827 | €2,827 | = | 0.0% |
| Financial fixed assets | 28 | €2,827 | €2,827 | = | 0.0% |
| Current assets | 29/58 | €11,678 | €5,371 | -€6,307 | -54.0% |
| Amounts receivable within one year | 40/41 | €4,815 | €916 | -€3,898 | -81.0% |
| Trade receivables | 40 | €4,815 | €916 | -€3,898 | -81.0% |
| Cash at bank and in hand | 54/58 | €941 | €1,218 | +€277 | +29.4% |
| Deferred charges and accrued income | 490/1 | €5,923 | €3,237 | -€2,686 | -45.3% |
| Total equity and liabilities | 10/49 | €14,505 | €8,198 | -€6,307 | -43.5% |
| Equity | 10/15 | -€8,289 | -€6,377 | +€1,913 | +23.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,289 | -€11,377 | +€1,913 | +14.4% |
| Amounts payable | 17/49 | €22,795 | €14,575 | -€8,220 | -36.1% |
| Amounts payable within one year | 42/48 | €22,795 | €14,575 | -€8,220 | -36.1% |
| Trade debts | 44 | €3,113 | €1,307 | -€1,805 | -58.0% |
| Suppliers | 440/4 | €3,113 | €1,307 | -€1,805 | -58.0% |
| Taxes, remuneration and social security | 45 | €2,026 | €5,144 | +€3,118 | +154% |
| Taxes | 450/3 | €2,026 | €5,144 | +€3,118 | +154% |
| Other amounts payable | 47/48 | €17,656 | €8,123 | -€9,533 | -54.0% |
| Other operating charges | 640/8 | €957 | €7,025 | +€6,068 | +634% |
| Gross operating margin | 9900 | €9,550 | €12,075 | +€2,526 | +26.4% |
| Operating profit (loss) | 9901 | €8,593 | €5,050 | -€3,542 | -41.2% |
| Financial charges | 65/66B | €127 | €165 | +€39 | +30.7% |
| Recurring financial charges | 65 | €127 | €165 | +€39 | +30.7% |
| Profit (loss) for the period before taxes | 9903 | €8,466 | €4,885 | -€3,581 | -42.3% |
| Income taxes | 67/77 | €616 | €2,972 | +€2,356 | +383% |
| Profit (loss) for the period | 9904 | €7,850 | €1,913 | -€5,937 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,850 | €1,913 | -€5,937 | -75.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.