CALIDENT: 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.
CALIDENT
Largest movements
- Cash +€80,524
up €80,524 (+219.9%), from €36,616 to €117,139
mainly Net result for the year (+€68,393) and Depreciation (+€33,129)
- Tangible fixed assets -€29,838
down €29,838 (-7.6%), from €394,424 to €364,586
of which Plant, machinery and equipment: -€16,060
- Reserves +€68,393
up €68,393 (+1948.6%), from €3,510 to €71,903
- Debts after one year -€32,630
down €32,630 (-8.5%), from €384,981 to €352,351
- Tax, wage and social debts +€13,703
up €13,703 (+488.8%), from €2,804 to €16,506
of which Taxes: +€13,703
- Gross operating margin +€101,132
up €101,132 (+399.5%), from €25,315 to €126,447
- Depreciation +€17,559
up €17,559 (+112.8%), from €15,570 to €33,129
- Taxes +€14,760
up €14,760 (+27584.0%), from €54 to €14,814
- Financial charges +€4,262
up €4,262 (+74.9%), from €5,694 to €9,957
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 | €438,695 | €492,384 | +€53,690 | +12.2% |
| Formation expenses | 20 | €4,123 | €3,249 | -€873 | -21.2% |
| Fixed assets | 21/28 | €394,424 | €364,586 | -€29,838 | -7.6% |
| Tangible fixed assets | 22/27 | €394,424 | €364,586 | -€29,838 | -7.6% |
| Land and buildings | 22 | €226,759 | €218,481 | -€8,278 | -3.7% |
| Plant, machinery and equipment | 23 | €129,828 | €113,768 | -€16,060 | -12.4% |
| Furniture and vehicles | 24 | €37,837 | €32,337 | -€5,499 | -14.5% |
| Current assets | 29/58 | €40,148 | €124,549 | +€84,401 | +210.2% |
| Amounts receivable within one year | 40/41 | €697 | - | -€697 | |
| Other amounts receivable | 41 | €697 | - | -€697 | |
| Cash at bank and in hand | 54/58 | €36,616 | €117,139 | +€80,524 | +219.9% |
| Deferred charges and accrued income | 490/1 | €2,836 | €7,410 | +€4,574 | +161.3% |
| Total equity and liabilities | 10/49 | €438,695 | €492,384 | +€53,690 | +12.2% |
| Equity | 10/15 | €8,510 | €76,903 | +€68,393 | +803.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,510 | €71,903 | +€68,393 | +1948.6% |
| Distributable reserves | 133 | €3,510 | €71,903 | +€68,393 | +1948.6% |
| Amounts payable | 17/49 | €430,185 | €415,481 | -€14,704 | -3.4% |
| Amounts payable after more than one year | 17 | €384,981 | €352,351 | -€32,630 | -8.5% |
| Financial debts | 170/4 | €384,981 | €352,351 | -€32,630 | -8.5% |
| Amounts payable within one year | 42/48 | €44,640 | €63,009 | +€18,368 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €41,177 | €40,666 | -€511 | -1.2% |
| Trade debts | 44 | €660 | €1,979 | +€1,319 | +200.0% |
| Suppliers | 440/4 | €660 | €1,979 | +€1,319 | +200.0% |
| Advances received on contracts in progress | 46 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €2,804 | €16,506 | +€13,703 | +488.8% |
| Taxes | 450/3 | €1,054 | €14,756 | +€13,703 | +1300.7% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,841 | +€3,841 | |
| Accrued charges and deferred income | 492/3 | €563 | €121 | -€442 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,570 | €33,129 | +€17,559 | +112.8% |
| Other operating charges | 640/8 | €490 | €568 | +€78 | +15.9% |
| Gross operating margin | 9900 | €25,315 | €126,447 | +€101,132 | +399.5% |
| Operating profit (loss) | 9901 | €9,256 | €92,750 | +€83,494 | +902.1% |
| Financial income | 75/76B | €2 | €413 | +€412 | +22737.0% |
| Recurring financial income | 75 | €2 | €413 | +€412 | +22737.0% |
| Financial charges | 65/66B | €5,694 | €9,957 | +€4,262 | +74.9% |
| Recurring financial charges | 65 | €5,694 | €9,957 | +€4,262 | +74.9% |
| Profit (loss) for the period before taxes | 9903 | €3,563 | €83,207 | +€79,643 | +2235.1% |
| Income taxes | 67/77 | €54 | €14,814 | +€14,760 | +27584.0% |
| Profit (loss) for the period | 9904 | €3,510 | €68,393 | +€64,883 | +1848.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,510 | €68,393 | +€64,883 | +1848.6% |
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.