CALIE SOINS: 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.
CALIE SOINS
Largest movements
- Receivables within one year +€21,200
up €21,200 (+100%), from €21,124 to €42,324
- Cash +€11,625
up €11,625 (+251%), from €4,633 to €16,258
mainly Net result for the year (+€39,270) and Other debts (+€30,600)
- Intangible fixed assets -€8,574
down €8,574 (-24.9%), from €34,395 to €25,821
- Tangible fixed assets -€6,854
down €6,854 (-89.5%), from €7,658 to €803
- Other debts +€30,600
new in 2025: €30,600
- Debts after one year -€17,813
down €17,813 (-80.3%), from €22,195 to €4,382
- Tax, wage and social debts +€9,400
up €9,400 (+99.5%), from €9,450 to €18,850
of which Taxes: +€12,400
- Current portion of long-term debt -€6,891
down €6,891 (-35.0%), from €19,694 to €12,803
- Profit (loss) carried forward +€3,270
up €3,270 (+21.5%), from €15,193 to €18,463
- Gross operating margin +€24,037
up €24,037 (+61.5%), from €39,083 to €63,119
- Depreciation -€7,436
down €7,436 (-45.3%), from €16,407 to €8,971
- Taxes +€2,583
up €2,583 (+25.2%), from €10,257 to €12,840
- Financial charges -€731
down €731 (-35.6%), from €2,055 to €1,324
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 | €68,776 | €86,637 | +€17,862 | +26.0% |
| Fixed assets | 21/28 | €42,053 | €26,625 | -€15,428 | -36.7% |
| Intangible fixed assets | 21 | €34,395 | €25,821 | -€8,574 | -24.9% |
| Tangible fixed assets | 22/27 | €7,658 | €803 | -€6,854 | -89.5% |
| Furniture and vehicles | 24 | €7,658 | €803 | -€6,854 | -89.5% |
| Current assets | 29/58 | €26,722 | €60,012 | +€33,290 | +125% |
| Amounts receivable within one year | 40/41 | €21,124 | €42,324 | +€21,200 | +100% |
| Other amounts receivable | 41 | €21,124 | €42,324 | +€21,200 | +100% |
| Cash at bank and in hand | 54/58 | €4,633 | €16,258 | +€11,625 | +251% |
| Deferred charges and accrued income | 490/1 | €965 | €1,431 | +€466 | +48.2% |
| Total equity and liabilities | 10/49 | €68,776 | €86,637 | +€17,862 | +26.0% |
| Equity | 10/15 | €16,193 | €19,463 | +€3,270 | +20.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,193 | €18,463 | +€3,270 | +21.5% |
| Amounts payable | 17/49 | €52,582 | €67,175 | +€14,592 | +27.8% |
| Amounts payable after more than one year | 17 | €22,195 | €4,382 | -€17,813 | -80.3% |
| Financial debts | 170/4 | €22,195 | €4,382 | -€17,813 | -80.3% |
| Amounts payable within one year | 42/48 | €30,387 | €62,792 | +€32,405 | +107% |
| Current portion of amounts payable after more than one year | 42 | €19,694 | €12,803 | -€6,891 | -35.0% |
| Trade debts | 44 | €1,243 | €539 | -€705 | -56.7% |
| Suppliers | 440/4 | €1,243 | €539 | -€705 | -56.7% |
| Taxes, remuneration and social security | 45 | €9,450 | €18,850 | +€9,400 | +99.5% |
| Taxes | 450/3 | €6,450 | €18,850 | +€12,400 | +192% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | - | €30,600 | +€30,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,407 | €8,971 | -€7,436 | -45.3% |
| Other operating charges | 640/8 | €282 | €721 | +€439 | +156% |
| Gross operating margin | 9900 | €39,083 | €63,119 | +€24,037 | +61.5% |
| Operating profit (loss) | 9901 | €22,394 | €53,428 | +€31,034 | +139% |
| Financial income | 75/76B | €375 | €5 | -€370 | -98.7% |
| Recurring financial income | 75 | €375 | €5 | -€370 | -98.7% |
| Financial charges | 65/66B | €2,055 | €1,324 | -€731 | -35.6% |
| Recurring financial charges | 65 | €2,055 | €1,324 | -€731 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €20,714 | €52,109 | +€31,396 | +152% |
| Income taxes | 67/77 | €10,257 | €12,840 | +€2,583 | +25.2% |
| Profit (loss) for the period | 9904 | €10,457 | €39,270 | +€28,813 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €10,457 | €39,270 | +€28,813 | +276% |
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 26 October 2026 via checked.be.