CALICON: 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.
CALICON
Largest movements
- Receivables within one year +€28,400
up €28,400 (+9,751%), from €291 to €28,691
of which Trade receivables: +€16,335
- Tangible fixed assets -€19,282
down €19,282 (-34.7%), from €55,518 to €36,235
of which Furniture and vehicles: -€18,668
- Cash -€11,488
down €11,488 (-56.1%), from €20,468 to €8,980
mainly Receivables within one year (-€28,400) and Debts after one year (-€16,018)
- Debts after one year -€16,018
down €16,018 (-49.2%), from €32,560 to €16,542
- Profit (loss) carried forward +€12,717
up €12,717 (+296%), from €4,292 to €17,008
- Tax, wage and social debts +€849
up €849 (+10.6%), from €7,985 to €8,834
of which Taxes: +€3,849
- Gross operating margin +€13,711
up €13,711 (+47.3%), from €29,008 to €42,719
- Taxes +€4,316
up €4,316 (+216%), from €2,003 to €6,319
- Other operating charges +€1,512
up €1,512 (+106%), from €1,431 to €2,943
- Financial charges -€461
down €461 (-24.0%), from €1,919 to €1,458
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 | €79,753 | €77,054 | -€2,699 | -3.4% |
| Fixed assets | 21/28 | €55,518 | €36,235 | -€19,282 | -34.7% |
| Tangible fixed assets | 22/27 | €55,518 | €36,235 | -€19,282 | -34.7% |
| Plant, machinery and equipment | 23 | €1,930 | €1,316 | -€615 | -31.8% |
| Furniture and vehicles | 24 | €53,587 | €34,919 | -€18,668 | -34.8% |
| Current assets | 29/58 | €24,236 | €40,819 | +€16,583 | +68.4% |
| Amounts receivable within one year | 40/41 | €291 | €28,691 | +€28,400 | +9,751% |
| Trade receivables | 40 | - | €16,335 | +€16,335 | |
| Other amounts receivable | 41 | €291 | €12,356 | +€12,065 | +4,143% |
| Cash at bank and in hand | 54/58 | €20,468 | €8,980 | -€11,488 | -56.1% |
| Deferred charges and accrued income | 490/1 | €3,476 | €3,147 | -€329 | -9.5% |
| Total equity and liabilities | 10/49 | €79,753 | €77,054 | -€2,699 | -3.4% |
| Equity | 10/15 | €21,609 | €34,326 | +€12,717 | +58.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,317 | €12,317 | = | 0.0% |
| Distributable reserves | 133 | €12,317 | €12,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,292 | €17,008 | +€12,717 | +296% |
| Amounts payable | 17/49 | €58,144 | €42,728 | -€15,416 | -26.5% |
| Amounts payable after more than one year | 17 | €32,560 | €16,542 | -€16,018 | -49.2% |
| Financial debts | 170/4 | €32,560 | €16,542 | -€16,018 | -49.2% |
| Amounts payable within one year | 42/48 | €25,584 | €26,187 | +€602 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €15,512 | €16,018 | +€507 | +3.3% |
| Trade debts | 44 | €2,087 | €1,334 | -€754 | -36.1% |
| Suppliers | 440/4 | €2,087 | €1,334 | -€754 | -36.1% |
| Taxes, remuneration and social security | 45 | €7,985 | €8,834 | +€849 | +10.6% |
| Taxes | 450/3 | €4,985 | €8,834 | +€3,849 | +77.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,365 | €19,282 | -€83 | -0.4% |
| Other operating charges | 640/8 | €1,431 | €2,943 | +€1,512 | +106% |
| Gross operating margin | 9900 | €29,008 | €42,719 | +€13,711 | +47.3% |
| Operating profit (loss) | 9901 | €8,211 | €20,494 | +€12,283 | +150% |
| Financial income | 75/76B | €2 | €0 | -€2 | -97.1% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -97.1% |
| Financial charges | 65/66B | €1,919 | €1,458 | -€461 | -24.0% |
| Recurring financial charges | 65 | €1,919 | €1,458 | -€461 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €6,295 | €19,036 | +€12,741 | +202% |
| Income taxes | 67/77 | €2,003 | €6,319 | +€4,316 | +216% |
| Profit (loss) for the period | 9904 | €4,292 | €12,717 | +€8,425 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | €12,717 | +€8,425 | +196% |
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 19 October 2026 via checked.be.