CALIDUS: 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.
CALIDUS
Largest movements
- Tangible fixed assets -€56,775
down €56,775 (-7.7%), from €740,052 to €683,278
- Reserves +€116,845
up €116,845 (+17.1%), from €682,906 to €799,752
of which Distributable reserves: +€116,845
- Other debts -€92,050
down €92,050 (-70.3%), from €130,873 to €38,823
- Debts after one year -€74,457
down €74,457 (-39.7%), from €187,583 to €113,126
- Financial income -€50,000
down €50,000 (-33.3%), from €150,000 to €100,000
- Taxes -€7,109
down €7,109 (-28.4%), from €25,051 to €17,941
- Financial charges -€3,812
down €3,812 (-31.9%), from €11,948 to €8,136
- Gross operating margin -€3,306
down €3,306 (-2.9%), from €113,255 to €109,949
- Other operating charges -€2,686
down €2,686 (-20.8%), from €12,938 to €10,252
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 | €1,194,735 | €1,137,171 | -€57,563 | -4.8% |
| Fixed assets | 21/28 | €1,190,052 | €1,133,278 | -€56,775 | -4.8% |
| Tangible fixed assets | 22/27 | €740,052 | €683,278 | -€56,775 | -7.7% |
| Land and buildings | 22 | €740,052 | €683,278 | -€56,775 | -7.7% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €4,682 | €3,894 | -€789 | -16.8% |
| Cash at bank and in hand | 54/58 | €3,117 | €2,267 | -€850 | -27.3% |
| Deferred charges and accrued income | 490/1 | €1,565 | €1,627 | +€62 | +3.9% |
| Total equity and liabilities | 10/49 | €1,194,735 | €1,137,171 | -€57,563 | -4.8% |
| Equity | 10/15 | €757,906 | €874,752 | +€116,845 | +15.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €682,906 | €799,752 | +€116,845 | +17.1% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €675,406 | €792,252 | +€116,845 | +17.3% |
| Amounts payable | 17/49 | €436,828 | €262,420 | -€174,409 | -39.9% |
| Amounts payable after more than one year | 17 | €187,583 | €113,126 | -€74,457 | -39.7% |
| Financial debts | 170/4 | €187,583 | €113,126 | -€74,457 | -39.7% |
| Amounts payable within one year | 42/48 | €244,149 | €144,347 | -€99,802 | -40.9% |
| Current portion of amounts payable after more than one year | 42 | €79,620 | €68,370 | -€11,250 | -14.1% |
| Trade debts | 44 | €6,800 | €10,131 | +€3,331 | +49.0% |
| Suppliers | 440/4 | €6,800 | €10,131 | +€3,331 | +49.0% |
| Taxes, remuneration and social security | 45 | €26,856 | €27,023 | +€167 | +0.6% |
| Taxes | 450/3 | €20,706 | €20,873 | +€167 | +0.8% |
| Remuneration and social security | 454/9 | €6,150 | €6,150 | = | 0.0% |
| Other amounts payable | 47/48 | €130,873 | €38,823 | -€92,050 | -70.3% |
| Accrued charges and deferred income | 492/3 | €5,097 | €4,947 | -€150 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,257 | €56,775 | -€1,482 | -2.5% |
| Other operating charges | 640/8 | €12,938 | €10,252 | -€2,686 | -20.8% |
| Gross operating margin | 9900 | €113,255 | €109,949 | -€3,306 | -2.9% |
| Operating profit (loss) | 9901 | €42,060 | €42,923 | +€862 | +2.1% |
| Financial income | 75/76B | €150,000 | €100,000 | -€50,000 | -33.3% |
| Recurring financial income | 75 | €150,000 | €100,000 | -€50,000 | -33.3% |
| Financial charges | 65/66B | €11,948 | €8,136 | -€3,812 | -31.9% |
| Recurring financial charges | 65 | €11,948 | €8,136 | -€3,812 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €180,112 | €134,787 | -€45,326 | -25.2% |
| Income taxes | 67/77 | €25,051 | €17,941 | -€7,109 | -28.4% |
| Profit (loss) for the period | 9904 | €155,062 | €116,845 | -€38,217 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €155,062 | €116,845 | -€38,217 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.