CALIBRI: 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.
CALIBRI
Largest movements
- Receivables within one year +€109,742
up €109,742 (+649.0%), from €16,910 to €126,653
of which Other amounts receivable: +€124,843
- Cash -€16,539
down €16,539 (-10.4%), from €159,576 to €143,037
mainly Receivables within one year (-€109,742) and Other debts (-€28,251)
- Tangible fixed assets -€8,032
down €8,032 (-18.4%), from €43,764 to €35,732
- Provisions +€44,886
new in 2025: €44,886
- Profit (loss) carried forward +€40,134
up €40,134 (+26.6%), from €150,776 to €190,910
- Other debts -€28,251
down €28,251 (-98.0%), from €28,834 to €583
- Tax, wage and social debts +€28,029
up €28,029 (+72.8%), from €38,504 to €66,533
- Provisions +€44,886
new in 2025: €44,886
- Financial charges -€2,439
down €2,439 (-63.0%), from €3,873 to €1,433
- Gross operating margin -€2,059
down €2,059 (-1.6%), from €127,416 to €125,357
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 | €222,286 | €305,455 | +€83,170 | +37.4% |
| Fixed assets | 21/28 | €43,764 | €35,732 | -€8,032 | -18.4% |
| Tangible fixed assets | 22/27 | €43,764 | €35,732 | -€8,032 | -18.4% |
| Furniture and vehicles | 24 | €43,764 | €35,732 | -€8,032 | -18.4% |
| Current assets | 29/58 | €178,522 | €269,723 | +€91,201 | +51.1% |
| Amounts receivable within one year | 40/41 | €16,910 | €126,653 | +€109,742 | +649.0% |
| Trade receivables | 40 | €16,910 | €1,810 | -€15,101 | -89.3% |
| Other amounts receivable | 41 | - | €124,843 | +€124,843 | |
| Cash at bank and in hand | 54/58 | €159,576 | €143,037 | -€16,539 | -10.4% |
| Deferred charges and accrued income | 490/1 | €2,035 | €34 | -€2,001 | -98.3% |
| Total equity and liabilities | 10/49 | €222,286 | €305,455 | +€83,170 | +37.4% |
| Equity | 10/15 | €153,276 | €193,410 | +€40,134 | +26.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,776 | €190,910 | +€40,134 | +26.6% |
| Provisions and deferred taxes | 16 | - | €44,886 | +€44,886 | |
| Provisions for liabilities and charges | 160/5 | - | €44,886 | +€44,886 | |
| Other liabilities and charges | 164/5 | - | €44,886 | +€44,886 | |
| Amounts payable | 17/49 | €69,009 | €67,159 | -€1,851 | -2.7% |
| Amounts payable within one year | 42/48 | €69,009 | €67,116 | -€1,893 | -2.7% |
| Trade debts | 44 | €1,671 | - | -€1,671 | |
| Suppliers | 440/4 | €1,671 | - | -€1,671 | |
| Taxes, remuneration and social security | 45 | €38,504 | €66,533 | +€28,029 | +72.8% |
| Taxes | 450/3 | €38,504 | €66,533 | +€28,029 | +72.8% |
| Other amounts payable | 47/48 | €28,834 | €583 | -€28,251 | -98.0% |
| Accrued charges and deferred income | 492/3 | - | €43 | +€43 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,668 | €15,216 | +€548 | +3.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €44,886 | +€44,886 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €127,416 | €125,357 | -€2,059 | -1.6% |
| Operating profit (loss) | 9901 | €112,748 | €64,855 | -€47,893 | -42.5% |
| Financial income | 75/76B | €67 | €545 | +€478 | +713.8% |
| Recurring financial income | 75 | €67 | €545 | +€478 | +713.8% |
| Financial charges | 65/66B | €3,873 | €1,433 | -€2,439 | -63.0% |
| Recurring financial charges | 65 | €3,873 | €1,433 | -€2,439 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €108,942 | €63,967 | -€44,975 | -41.3% |
| Income taxes | 67/77 | €23,658 | €23,000 | -€658 | -2.8% |
| Profit (loss) for the period | 9904 | €85,284 | €40,967 | -€44,317 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,284 | €40,967 | -€44,317 | -52.0% |
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.