CALICOM: 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.
CALICOM
Largest movements
- Cash -€37,404
down €37,404 (-24.5%), from €152,891 to €115,487
mainly Contributions, distributions and other (-€120,340) and Receivables within one year (-€8,754)
- Receivables within one year +€8,754
up €8,754 (+108.2%), from €8,087 to €16,841
of which Other amounts receivable: +€9,498
- Reserves -€55,698
down €55,698 (-29.9%), from €186,244 to €130,546
- Other debts +€21,706
up €21,706 (+125.6%), from €17,285 to €38,991
- Trade debts +€4,175
new in 2025: €4,175
- Gross operating margin +€26,689
up €26,689 (+45.7%), from €58,438 to €85,127
- Taxes +€1,259
up €1,259 (+8.3%), from €15,160 to €16,419
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 | €214,069 | €183,246 | -€30,823 | -14.4% |
| Fixed assets | 21/28 | €3,091 | €918 | -€2,173 | -70.3% |
| Intangible fixed assets | 21 | €531 | €406 | -€125 | -23.5% |
| Tangible fixed assets | 22/27 | €2,560 | €512 | -€2,048 | -80.0% |
| Furniture and vehicles | 24 | €2,560 | €512 | -€2,048 | -80.0% |
| Current assets | 29/58 | €210,978 | €182,328 | -€28,650 | -13.6% |
| Amounts receivable within one year | 40/41 | €8,087 | €16,841 | +€8,754 | +108.2% |
| Trade receivables | 40 | €8,004 | €7,260 | -€744 | -9.3% |
| Other amounts receivable | 41 | €83 | €9,581 | +€9,498 | +11457.2% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €152,891 | €115,487 | -€37,404 | -24.5% |
| Total equity and liabilities | 10/49 | €214,069 | €183,246 | -€30,823 | -14.4% |
| Equity | 10/15 | €187,244 | €131,546 | -€55,698 | -29.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €186,244 | €130,546 | -€55,698 | -29.9% |
| Distributable reserves | 133 | €186,244 | €130,546 | -€55,698 | -29.9% |
| Amounts payable | 17/49 | €26,825 | €51,701 | +€24,875 | +92.7% |
| Amounts payable within one year | 42/48 | €26,825 | €51,701 | +€24,875 | +92.7% |
| Current portion of amounts payable after more than one year | 42 | - | €368 | +€368 | |
| Trade debts | 44 | - | €4,175 | +€4,175 | |
| Suppliers | 440/4 | - | €4,175 | +€4,175 | |
| Taxes, remuneration and social security | 45 | €9,541 | €8,167 | -€1,374 | -14.4% |
| Taxes | 450/3 | €6,739 | €5,365 | -€1,374 | -20.4% |
| Remuneration and social security | 454/9 | €2,802 | €2,802 | = | 0.0% |
| Other amounts payable | 47/48 | €17,285 | €38,991 | +€21,706 | +125.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,173 | €2,173 | -€0 | 0.0% |
| Other operating charges | 640/8 | €643 | €661 | +€19 | +2.9% |
| Gross operating margin | 9900 | €58,438 | €85,127 | +€26,689 | +45.7% |
| Operating profit (loss) | 9901 | €55,622 | €82,292 | +€26,670 | +47.9% |
| Financial charges | 65/66B | €695 | €1,232 | +€537 | +77.3% |
| Recurring financial charges | 65 | €695 | €1,232 | +€537 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €54,928 | €81,061 | +€26,133 | +47.6% |
| Income taxes | 67/77 | €15,160 | €16,419 | +€1,259 | +8.3% |
| Profit (loss) for the period | 9904 | €39,768 | €64,642 | +€24,874 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,768 | €64,642 | +€24,874 | +62.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.