CALIK: 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.
CALIK
Largest movements
- Receivables within one year +€30,808
up €30,808 (+75.0%), from €41,051 to €71,859
of which Other amounts receivable: +€27,804
- Receivables after one year -€8,595
no longer reported in 2025 (was €8,595)
- Tangible fixed assets -€6,264
down €6,264 (-22.4%), from €27,948 to €21,684
of which Furniture and vehicles: -€6,706
- Cash +€2,285
up €2,285 (+70.2%), from €3,254 to €5,540
mainly Trade debts (+€16,195) and Receivables after one year (+€8,595)
- Deferred charges and accrued income +€1,617
new in 2025: €1,617
- Trade debts +€16,195
up €16,195 (+48.1%), from €33,641 to €49,835
- Reserves +€5,864
up €5,864 (+34.3%), from €17,114 to €22,978
- Debts after one year -€5,112
down €5,112 (-28.2%), from €18,160 to €13,048
- Tax, wage and social debts +€2,010
up €2,010 (+42.6%), from €4,716 to €6,726
- Gross operating margin -€5,432
down €5,432 (-21.2%), from €25,595 to €20,163
- Depreciation +€5,310
up €5,310 (+164.5%), from €3,228 to €8,539
- Taxes -€1,506
down €1,506 (-31.9%), from €4,716 to €3,210
- Financial charges +€1,110
up €1,110 (+137.5%), from €807 to €1,917
- Other operating charges +€646
new in 2025: €646
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 | €82,428 | €100,699 | +€18,271 | +22.2% |
| Formation expenses | 20 | €1,099 | €0 | -€1,099 | -100.0% |
| Fixed assets | 21/28 | €27,948 | €21,684 | -€6,264 | -22.4% |
| Tangible fixed assets | 22/27 | €27,948 | €21,684 | -€6,264 | -22.4% |
| Plant, machinery and equipment | 23 | - | €442 | +€442 | |
| Furniture and vehicles | 24 | €27,948 | €21,242 | -€6,706 | -24.0% |
| Current assets | 29/58 | €53,380 | €79,015 | +€25,635 | +48.0% |
| Amounts receivable after more than one year | 29 | €8,595 | - | -€8,595 | |
| Other amounts receivable | 291 | €8,595 | - | -€8,595 | |
| Stocks and contracts in progress | 3 | €480 | - | -€480 | |
| Stocks | 30/36 | €480 | - | -€480 | |
| Amounts receivable within one year | 40/41 | €41,051 | €71,859 | +€30,808 | +75.0% |
| Trade receivables | 40 | €40,359 | €43,363 | +€3,004 | +7.4% |
| Other amounts receivable | 41 | €692 | €28,496 | +€27,804 | +4018.3% |
| Cash at bank and in hand | 54/58 | €3,254 | €5,540 | +€2,285 | +70.2% |
| Deferred charges and accrued income | 490/1 | - | €1,617 | +€1,617 | |
| Total equity and liabilities | 10/49 | €82,428 | €100,699 | +€18,271 | +22.2% |
| Equity | 10/15 | €20,114 | €25,978 | +€5,864 | +29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,114 | €22,978 | +€5,864 | +34.3% |
| Distributable reserves | 133 | €17,114 | €22,978 | +€5,864 | +34.3% |
| Amounts payable | 17/49 | €62,314 | €74,722 | +€12,408 | +19.9% |
| Amounts payable after more than one year | 17 | €18,160 | €13,048 | -€5,112 | -28.2% |
| Financial debts | 170/4 | €18,160 | €13,048 | -€5,112 | -28.2% |
| Amounts payable within one year | 42/48 | €44,153 | €61,674 | +€17,520 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €5,797 | €5,112 | -€684 | -11.8% |
| Trade debts | 44 | €33,641 | €49,835 | +€16,195 | +48.1% |
| Suppliers | 440/4 | €33,641 | €49,835 | +€16,195 | +48.1% |
| Taxes, remuneration and social security | 45 | €4,716 | €6,726 | +€2,010 | +42.6% |
| Taxes | 450/3 | €4,716 | €6,726 | +€2,010 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,228 | €8,539 | +€5,310 | +164.5% |
| Other operating charges | 640/8 | - | €646 | +€646 | |
| Gross operating margin | 9900 | €25,595 | €20,163 | -€5,432 | -21.2% |
| Operating profit (loss) | 9901 | €22,367 | €10,978 | -€11,389 | -50.9% |
| Financial income | 75/76B | €270 | €12 | -€258 | -95.5% |
| Recurring financial income | 75 | €270 | €12 | -€258 | -95.5% |
| Financial charges | 65/66B | €807 | €1,917 | +€1,110 | +137.5% |
| Recurring financial charges | 65 | €807 | €1,917 | +€1,110 | +137.5% |
| Profit (loss) for the period before taxes | 9903 | €21,830 | €9,073 | -€12,756 | -58.4% |
| Income taxes | 67/77 | €4,716 | €3,210 | -€1,506 | -31.9% |
| Profit (loss) for the period | 9904 | €17,114 | €5,864 | -€11,250 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,114 | €5,864 | -€11,250 | -65.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.