CALIJU: 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.
CALIJU
Largest movements
- Cash +€1,895
up €1,895 (+46.1%), from €4,112 to €6,007
mainly Trade debts (+€2,089) and Tax, wage and social debts (+€806)
- Receivables within one year +€811
up €811 (+16.6%), from €4,889 to €5,700
- Trade debts +€2,089
up €2,089 (+228.6%), from €914 to €3,002
- Tax, wage and social debts +€806
up €806 (+139.3%), from €579 to €1,385
- Profit (loss) carried forward -€201
down €201 (-0.5%), from -€38,042 to -€38,243
- Turnover +€6,992
up €6,992 (+801.0%), from €873 to €7,865
- Purchases and services +€3,410
up €3,410 (+74.1%), from €4,600 to €8,010
- Gross operating margin +€2,940
up €2,940 (+95.3%), from -€3,085 to -€145
- Other operating charges -€538
no longer reported in 2025 (was €538)
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 | €9,873 | €12,579 | +€2,706 | +27.4% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €9,848 | €12,554 | +€2,706 | +27.5% |
| Amounts receivable within one year | 40/41 | €4,889 | €5,700 | +€811 | +16.6% |
| Other amounts receivable | 41 | €4,889 | €5,700 | +€811 | +16.6% |
| Cash at bank and in hand | 54/58 | €4,112 | €6,007 | +€1,895 | +46.1% |
| Deferred charges and accrued income | 490/1 | €847 | €847 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,873 | €12,579 | +€2,706 | +27.4% |
| Equity | 10/15 | €6,018 | €5,817 | -€201 | -3.3% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Capital | 10 | €16,200 | - | -€16,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €2,400 | - | -€2,400 | |
| Reserves | 13 | €27,860 | €27,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,042 | -€38,243 | -€201 | -0.5% |
| Amounts payable | 17/49 | €3,855 | €6,762 | +€2,907 | +75.4% |
| Amounts payable within one year | 42/48 | €2,717 | €5,625 | +€2,908 | +107.0% |
| Financial debts | 43 | - | €13 | +€13 | |
| Credit institutions | 430/8 | - | €13 | +€13 | |
| Trade debts | 44 | €914 | €3,002 | +€2,089 | +228.6% |
| Suppliers | 440/4 | €914 | €3,002 | +€2,089 | +228.6% |
| Taxes, remuneration and social security | 45 | €579 | €1,385 | +€806 | +139.3% |
| Taxes | 450/3 | €579 | €1,385 | +€806 | +139.3% |
| Other amounts payable | 47/48 | €1,225 | €1,225 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,138 | €1,137 | -€1 | -0.1% |
| Turnover | 70 | €873 | €7,865 | +€6,992 | +801.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,600 | €8,010 | +€3,410 | +74.1% |
| Other operating charges | 640/8 | €538 | - | -€538 | |
| Gross operating margin | 9900 | -€3,085 | -€145 | +€2,940 | +95.3% |
| Operating profit (loss) | 9901 | -€3,623 | -€145 | +€3,478 | +96.0% |
| Financial charges | 65/66B | €43 | €56 | +€13 | +31.4% |
| Recurring financial charges | 65 | €43 | €56 | +€13 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,666 | -€201 | +€3,465 | +94.5% |
| Profit (loss) for the period | 9904 | -€3,666 | -€201 | +€3,465 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,666 | -€201 | +€3,465 | +94.5% |
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 8 October 2026 via checked.be.