CALICE: 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.
CALICE
Largest movements
- Receivables within one year -€44,105
down €44,105 (-70.2%), from €62,809 to €18,704
of which Other amounts receivable: -€47,305
- Tangible fixed assets -€27,641
down €27,641 (-7.9%), from €349,456 to €321,814
of which Plant, machinery and equipment: -€23,823
- Cash -€9,875
down €9,875 (-48.2%), from €20,502 to €10,626
mainly Debts after one year (-€56,412) and Net result for the year (-€31,767)
- Debts after one year -€56,412
down €56,412 (-20.8%), from €271,856 to €215,443
- Profit (loss) carried forward -€31,767
down €31,767 (-5.3%), from -€594,157 to -€625,924
- Trade debts +€12,084
up €12,084 (+558.1%), from €2,165 to €14,250
- Depreciation -€3,576
down €3,576 (-8.6%), from €41,353 to €37,777
- Financial charges -€1,527
down €1,527 (-18.9%), from €8,098 to €6,571
- Staff costs +€1,348
new in 2025: €1,348
- Gross operating margin -€776
down €776 (-4.7%), from €16,354 to €15,578
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 | €970,252 | €889,229 | -€81,023 | -8.4% |
| Fixed assets | 21/28 | €349,456 | €321,814 | -€27,641 | -7.9% |
| Tangible fixed assets | 22/27 | €349,456 | €321,814 | -€27,641 | -7.9% |
| Land and buildings | 22 | €264,742 | €261,663 | -€3,080 | -1.2% |
| Plant, machinery and equipment | 23 | €83,387 | €59,564 | -€23,823 | -28.6% |
| Furniture and vehicles | 24 | €1,326 | €588 | -€739 | -55.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €620,796 | €567,415 | -€53,381 | -8.6% |
| Stocks and contracts in progress | 3 | €535,683 | €535,683 | = | 0.0% |
| Stocks | 30/36 | €535,683 | €535,683 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,809 | €18,704 | -€44,105 | -70.2% |
| Trade receivables | 40 | €5,967 | €9,167 | +€3,200 | +53.6% |
| Other amounts receivable | 41 | €56,842 | €9,537 | -€47,305 | -83.2% |
| Cash at bank and in hand | 54/58 | €20,502 | €10,626 | -€9,875 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,802 | €2,401 | +€599 | +33.2% |
| Total equity and liabilities | 10/49 | €970,252 | €889,229 | -€81,023 | -8.4% |
| Equity | 10/15 | €584,650 | €552,883 | -€31,767 | -5.4% |
| Contributions | 10/11 | €1,175,128 | €1,175,128 | = | 0.0% |
| Reserves | 13 | €3,679 | €3,679 | = | 0.0% |
| Distributable reserves | 133 | €3,679 | €3,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€594,157 | -€625,924 | -€31,767 | -5.3% |
| Amounts payable | 17/49 | €385,602 | €336,346 | -€49,256 | -12.8% |
| Amounts payable after more than one year | 17 | €271,856 | €215,443 | -€56,412 | -20.8% |
| Financial debts | 170/4 | €271,856 | €215,443 | -€56,412 | -20.8% |
| Amounts payable within one year | 42/48 | €103,746 | €107,903 | +€4,157 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €100,590 | €92,766 | -€7,823 | -7.8% |
| Trade debts | 44 | €2,165 | €14,250 | +€12,084 | +558.1% |
| Suppliers | 440/4 | €2,165 | €14,250 | +€12,084 | +558.1% |
| Taxes, remuneration and social security | 45 | €584 | €479 | -€105 | -17.9% |
| Taxes | 450/3 | €584 | €399 | -€185 | -31.7% |
| Remuneration and social security | 454/9 | - | €81 | +€81 | |
| Other amounts payable | 47/48 | €408 | €408 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,000 | €13,000 | +€3,000 | +30.0% |
| Remuneration, social security and pensions | 62 | - | €1,348 | +€1,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,353 | €37,777 | -€3,576 | -8.6% |
| Other operating charges | 640/8 | €1,380 | €1,250 | -€130 | -9.5% |
| Gross operating margin | 9900 | €16,354 | €15,578 | -€776 | -4.7% |
| Operating profit (loss) | 9901 | -€26,380 | -€24,797 | +€1,583 | +6.0% |
| Financial charges | 65/66B | €8,098 | €6,571 | -€1,527 | -18.9% |
| Recurring financial charges | 65 | €8,098 | €6,571 | -€1,527 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€34,478 | -€31,368 | +€3,110 | +9.0% |
| Income taxes | 67/77 | €410 | €399 | -€11 | -2.7% |
| Profit (loss) for the period | 9904 | -€34,888 | -€31,767 | +€3,121 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,888 | -€31,767 | +€3,121 | +8.9% |
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 11 October 2026 via checked.be.