CaliHub: 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.
CaliHub
Largest movements
- Tangible fixed assets -€5,280
down €5,280 (-12.1%), from €43,568 to €38,289
of which Furniture and vehicles: -€5,028
- Receivables within one year -€2,185
down €2,185 (-44.8%), from €4,876 to €2,691
- Cash -€1,737
down €1,737 (-28.4%), from €6,126 to €4,389
mainly Trade debts (-€6,026) and Debts after one year (-€4,423)
- Trade debts -€6,026
down €6,026 (-59.5%), from €10,126 to €4,100
- Debts after one year -€4,423
down €4,423 (-10.8%), from €41,120 to €36,697
- Profit (loss) carried forward +€3,180
up €3,180 (+2.4%), from -€133,377 to -€130,197
- Tax, wage and social debts -€2,141
down €2,141 (-86.1%), from €2,486 to €345
- Gross operating margin +€132,385
up €132,385, from -€116,584 to €15,801
- Depreciation -€2,339
down €2,339 (-30.7%), from €7,618 to €5,280
- Financial charges -€1,397
down €1,397 (-16.0%), from €8,726 to €7,329
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 | €54,570 | €45,369 | -€9,201 | -16.9% |
| Fixed assets | 21/28 | €43,568 | €38,289 | -€5,280 | -12.1% |
| Tangible fixed assets | 22/27 | €43,568 | €38,289 | -€5,280 | -12.1% |
| Plant, machinery and equipment | 23 | €943 | €692 | -€251 | -26.6% |
| Furniture and vehicles | 24 | €42,625 | €37,597 | -€5,028 | -11.8% |
| Current assets | 29/58 | €11,002 | €7,080 | -€3,922 | -35.6% |
| Amounts receivable within one year | 40/41 | €4,876 | €2,691 | -€2,185 | -44.8% |
| Trade receivables | 40 | €4,876 | €2,691 | -€2,185 | -44.8% |
| Cash at bank and in hand | 54/58 | €6,126 | €4,389 | -€1,737 | -28.4% |
| Total equity and liabilities | 10/49 | €54,570 | €45,369 | -€9,201 | -16.9% |
| Equity | 10/15 | -€108,377 | -€105,197 | +€3,180 | +2.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,377 | -€130,197 | +€3,180 | +2.4% |
| Amounts payable | 17/49 | €162,947 | €150,566 | -€12,381 | -7.6% |
| Amounts payable after more than one year | 17 | €41,120 | €36,697 | -€4,423 | -10.8% |
| Financial debts | 170/4 | €41,120 | €36,697 | -€4,423 | -10.8% |
| Amounts payable within one year | 42/48 | €121,827 | €113,869 | -€7,958 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €4,214 | €4,423 | +€209 | +5.0% |
| Financial debts | 43 | €105,000 | €105,000 | = | 0.0% |
| Credit institutions | 430/8 | €105,000 | €105,000 | = | 0.0% |
| Trade debts | 44 | €10,126 | €4,100 | -€6,026 | -59.5% |
| Suppliers | 440/4 | €10,126 | €4,100 | -€6,026 | -59.5% |
| Taxes, remuneration and social security | 45 | €2,486 | €345 | -€2,141 | -86.1% |
| Taxes | 450/3 | €2,486 | €345 | -€2,141 | -86.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,618 | €5,280 | -€2,339 | -30.7% |
| Other operating charges | 640/8 | €452 | €12 | -€440 | -97.3% |
| Gross operating margin | 9900 | -€116,584 | €15,801 | +€132,385 | |
| Operating profit (loss) | 9901 | -€124,654 | €10,509 | +€135,163 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €8,726 | €7,329 | -€1,397 | -16.0% |
| Recurring financial charges | 65 | €8,726 | €7,329 | -€1,397 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | -€133,377 | €3,180 | +€136,557 | |
| Profit (loss) for the period | 9904 | -€133,377 | €3,180 | +€136,557 | |
| Profit (loss) for the period to be appropriated | 9905 | -€133,377 | €3,180 | +€136,557 |
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 5 October 2026 via checked.be.