CALIDOS: what changed
CALIDOS
Largest movements
- Receivables within one year +€250,386
up €250,386 (+106%), from €235,570 to €485,957
of which Other amounts receivable: +€135,000
- Cash -€125,207
down €125,207 (-55.4%), from €225,945 to €100,738
mainly Receivables within one year (-€250,386) and Tax, wage and social debts (-€40,852)
- Deferred charges and accrued income +€16,174
up €16,174 (+70.6%), from €22,914 to €39,088
- Intangible fixed assets -€14,625
down €14,625 (-100%), from €14,625 to €0
- Reserves +€117,763
up €117,763 (+168%), from €70,104 to €187,867
of which Distributable reserves: +€117,763
- Short-term financial debts +€50,567
up €50,567 (+506%), from €10,000 to €60,567
of which Other loans: +€50,567
- Tax, wage and social debts -€40,852
down €40,852 (-37.0%), from €110,378 to €69,527
of which Taxes: -€23,261
- Trade debts -€18,051
down €18,051 (-16.9%), from €107,112 to €89,061
- Contributions +€14,635
up €14,635 (+139%), from €10,537 to €25,172
- Staff costs -€50,977
down €50,977 (-25.7%), from €198,711 to €147,734
- Taxes +€23,665
up €23,665 (+79.8%), from €29,661 to €53,326
- Gross operating margin +€13,744
up €13,744 (+4.2%), from €329,669 to €343,413
- Depreciation -€6,166
down €6,166 (-26.3%), from €23,457 to €17,291
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,436 | €627,498 | +€124,062 | +24.6% |
| Fixed assets | 21/28 | €19,006 | €1,715 | -€17,291 | -91.0% |
| Intangible fixed assets | 21 | €14,625 | €0 | -€14,625 | -100% |
| Tangible fixed assets | 22/27 | €4,381 | €1,715 | -€2,666 | -60.8% |
| Furniture and vehicles | 24 | €4,381 | €1,715 | -€2,666 | -60.8% |
| Current assets | 29/58 | €484,430 | €625,783 | +€141,353 | +29.2% |
| Amounts receivable within one year | 40/41 | €235,570 | €485,957 | +€250,386 | +106% |
| Trade receivables | 40 | €234,702 | €350,089 | +€115,386 | +49.2% |
| Other amounts receivable | 41 | €868 | €135,868 | +€135,000 | +15,549% |
| Cash at bank and in hand | 54/58 | €225,945 | €100,738 | -€125,207 | -55.4% |
| Deferred charges and accrued income | 490/1 | €22,914 | €39,088 | +€16,174 | +70.6% |
| Total equity and liabilities | 10/49 | €503,436 | €627,498 | +€124,062 | +24.6% |
| Equity | 10/15 | €80,641 | €213,039 | +€132,398 | +164% |
| Contributions | 10/11 | €10,537 | €25,172 | +€14,635 | +139% |
| Reserves | 13 | €70,104 | €187,867 | +€117,763 | +168% |
| Tax-exempt reserves | 132 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €70,084 | €187,847 | +€117,763 | +168% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €422,794 | €414,459 | -€8,336 | -2.0% |
| Amounts payable within one year | 42/48 | €422,794 | €414,459 | -€8,336 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €10,000 | €60,567 | +€50,567 | +506% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €10,000 | €60,567 | +€50,567 | +506% |
| Trade debts | 44 | €107,112 | €89,061 | -€18,051 | -16.9% |
| Suppliers | 440/4 | €107,112 | €89,061 | -€18,051 | -16.9% |
| Taxes, remuneration and social security | 45 | €110,378 | €69,527 | -€40,852 | -37.0% |
| Taxes | 450/3 | €68,456 | €45,196 | -€23,261 | -34.0% |
| Remuneration and social security | 454/9 | €41,922 | €24,331 | -€17,591 | -42.0% |
| Other amounts payable | 47/48 | €195,304 | €195,304 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €11,312 | +€11,312 | |
| Remuneration, social security and pensions | 62 | €198,711 | €147,734 | -€50,977 | -25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,457 | €17,291 | -€6,166 | -26.3% |
| Other operating charges | 640/8 | €884 | €666 | -€218 | -24.7% |
| Gross operating margin | 9900 | €329,669 | €343,413 | +€13,744 | +4.2% |
| Operating profit (loss) | 9901 | €106,617 | €177,722 | +€71,105 | +66.7% |
| Financial income | 75/76B | €340 | €0 | -€340 | -100% |
| Recurring financial income | 75 | €340 | €0 | -€340 | -100% |
| Financial charges | 65/66B | €8,684 | €6,633 | -€2,052 | -23.6% |
| Recurring financial charges | 65 | €8,684 | €6,633 | -€2,052 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €98,273 | €171,089 | +€72,817 | +74.1% |
| Income taxes | 67/77 | €29,661 | €53,326 | +€23,665 | +79.8% |
| Profit (loss) for the period | 9904 | €68,612 | €117,763 | +€49,151 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,612 | €117,763 | +€49,151 | +71.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.