CALIJA: 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.
CALIJA
Largest movements
- Receivables within one year +€55,243
up €55,243 (+88.1%), from €62,732 to €117,975
of which Trade receivables: +€55,660
- Cash -€6,070
down €6,070 (-6.6%), from €92,575 to €86,505
mainly Contributions, distributions and other (-€135,000) and Receivables within one year (-€55,243)
- Other debts +€34,281
up €34,281 (+37.8%), from €90,797 to €125,078
- Tax, wage and social debts +€14,460
up €14,460 (+64.5%), from €22,412 to €36,872
- Gross operating margin +€48,693
up €48,693 (+36.9%), from €132,049 to €180,742
- Taxes +€12,171
up €12,171 (+36.9%), from €32,973 to €45,144
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 | €155,307 | €204,480 | +€49,173 | +31.7% |
| Current assets | 29/58 | €155,307 | €204,480 | +€49,173 | +31.7% |
| Amounts receivable within one year | 40/41 | €62,732 | €117,975 | +€55,243 | +88.1% |
| Trade receivables | 40 | €62,315 | €117,975 | +€55,660 | +89.3% |
| Other amounts receivable | 41 | €417 | - | -€417 | |
| Cash at bank and in hand | 54/58 | €92,575 | €86,505 | -€6,070 | -6.6% |
| Total equity and liabilities | 10/49 | €155,307 | €204,480 | +€49,173 | +31.7% |
| Equity | 10/15 | €42,097 | €42,530 | +€433 | +1.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,097 | €39,530 | +€433 | +1.1% |
| Distributable reserves | 133 | €39,097 | €39,530 | +€433 | +1.1% |
| Amounts payable | 17/49 | €113,209 | €161,949 | +€48,740 | +43.1% |
| Amounts payable within one year | 42/48 | €113,209 | €161,949 | +€48,740 | +43.1% |
| Taxes, remuneration and social security | 45 | €22,412 | €36,872 | +€14,460 | +64.5% |
| Taxes | 450/3 | €22,412 | €36,872 | +€14,460 | +64.5% |
| Other amounts payable | 47/48 | €90,797 | €125,078 | +€34,281 | +37.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €132,049 | €180,742 | +€48,693 | +36.9% |
| Operating profit (loss) | 9901 | €131,931 | €180,622 | +€48,691 | +36.9% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €42 | €45 | +€3 | +7.1% |
| Recurring financial charges | 65 | €42 | €45 | +€3 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €131,892 | €180,577 | +€48,685 | +36.9% |
| Income taxes | 67/77 | €32,973 | €45,144 | +€12,171 | +36.9% |
| Profit (loss) for the period | 9904 | €98,919 | €135,433 | +€36,514 | +36.9% |
| Transfer from tax-exempt reserves | 789 | €214,700 | - | -€214,700 | |
| Profit (loss) for the period to be appropriated | 9905 | €313,619 | €135,433 | -€178,186 | -56.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.