CALIDUM: 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.
CALIDUM
Largest movements
- Stocks and contracts +€7,676
up €7,676 (+90.7%), from €8,459 to €16,135
- Cash -€4,015
down €4,015 (-18.8%), from €21,377 to €17,362
mainly Stocks and contracts (-€7,676) and Accrued charges and deferred income (-€2,079)
- Receivables within one year +€494
up €494 (+13.0%), from €3,798 to €4,292
- Profit (loss) carried forward +€3,480
up €3,480 (+37.7%), from €9,220 to €12,700
- Accrued charges and deferred income -€2,079
no longer reported in 2025 (was €2,079)
- Tax, wage and social debts +€1,574
up €1,574 (+101.2%), from €1,555 to €3,129
- Trade debts +€1,339
up €1,339 (+171.9%), from €779 to €2,118
- Gross operating margin +€3,115
up €3,115 (+119.5%), from €2,608 to €5,723
- Financial charges -€1,139
down €1,139 (-80.9%), from €1,408 to €268
- Taxes +€845
new in 2025: €845
- Other operating charges +€562
up €562 (+99.1%), from €567 to €1,129
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 | €33,634 | €37,948 | +€4,314 | +12.8% |
| Current assets | 29/58 | €33,634 | €37,948 | +€4,314 | +12.8% |
| Stocks and contracts in progress | 3 | €8,459 | €16,135 | +€7,676 | +90.7% |
| Stocks | 30/36 | €8,459 | €16,135 | +€7,676 | +90.7% |
| Amounts receivable within one year | 40/41 | €3,798 | €4,292 | +€494 | +13.0% |
| Trade receivables | 40 | €3,798 | €4,292 | +€494 | +13.0% |
| Cash at bank and in hand | 54/58 | €21,377 | €17,362 | -€4,015 | -18.8% |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €33,634 | €37,948 | +€4,314 | +12.8% |
| Equity | 10/15 | €29,220 | €32,700 | +€3,480 | +11.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,220 | €12,700 | +€3,480 | +37.7% |
| Amounts payable | 17/49 | €4,413 | €5,248 | +€834 | +18.9% |
| Amounts payable within one year | 42/48 | €2,335 | €5,248 | +€2,913 | +124.8% |
| Trade debts | 44 | €779 | €2,118 | +€1,339 | +171.9% |
| Suppliers | 440/4 | €779 | €2,118 | +€1,339 | +171.9% |
| Taxes, remuneration and social security | 45 | €1,555 | €3,129 | +€1,574 | +101.2% |
| Taxes | 450/3 | €1,555 | €3,129 | +€1,574 | +101.2% |
| Accrued charges and deferred income | 492/3 | €2,079 | - | -€2,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | - | -€44 | |
| Other operating charges | 640/8 | €567 | €1,129 | +€562 | +99.1% |
| Gross operating margin | 9900 | €2,608 | €5,723 | +€3,115 | +119.5% |
| Operating profit (loss) | 9901 | €1,996 | €4,593 | +€2,597 | +130.1% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,408 | €268 | -€1,139 | -80.9% |
| Recurring financial charges | 65 | €1,408 | €268 | -€1,139 | -80.9% |
| Profit (loss) for the period before taxes | 9903 | €592 | €4,325 | +€3,733 | +631.0% |
| Income taxes | 67/77 | - | €845 | +€845 | |
| Profit (loss) for the period | 9904 | €592 | €3,480 | +€2,888 | +488.1% |
| Profit (loss) for the period to be appropriated | 9905 | €592 | €3,480 | +€2,888 | +488.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.