Calim: 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.
Calim
Largest movements
- Tangible fixed assets +€257,224
up €257,224 (+28.0%), from €918,820 to €1.2m
of which Land and buildings: +€289,604
- Debts after one year +€163,020
up €163,020 (+42.9%), from €380,026 to €543,046
- Other debts +€62,000
up €62,000 (+61.1%), from €101,500 to €163,500
- Trade debts +€40,819
up €40,819 (+32395.9%), from €126 to €40,945
- Profit (loss) carried forward +€20,172
up €20,172 (+33.6%), from -€59,996 to -€39,824
- Reserves -€19,615
down €19,615 (-10.0%), from €195,680 to €176,065
of which Tax-exempt reserves: -€19,615
- Depreciation +€2,848
up €2,848 (+5.2%), from €54,697 to €57,545
- Financial charges -€1,865
down €1,865 (-14.8%), from €12,607 to €10,742
- Other operating charges +€911
up €911 (+9.7%), from €9,438 to €10,349
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 | €923,354 | €1,178,481 | +€255,126 | +27.6% |
| Fixed assets | 21/28 | €918,820 | €1,176,044 | +€257,224 | +28.0% |
| Tangible fixed assets | 22/27 | €918,820 | €1,176,044 | +€257,224 | +28.0% |
| Land and buildings | 22 | €821,465 | €1,111,069 | +€289,604 | +35.3% |
| Other tangible fixed assets | 26 | €97,355 | €64,975 | -€32,380 | -33.3% |
| Current assets | 29/58 | €4,534 | €2,436 | -€2,098 | -46.3% |
| Cash at bank and in hand | 54/58 | €4,534 | €2,436 | -€2,098 | -46.3% |
| Total equity and liabilities | 10/49 | €923,354 | €1,178,481 | +€255,126 | +27.6% |
| Equity | 10/15 | €299,541 | €300,099 | +€558 | +0.2% |
| Contributions | 10/11 | €163,858 | €163,858 | = | 0.0% |
| Capital | 10 | €155,677 | €155,677 | = | 0.0% |
| Issued capital | 100 | €155,677 | €155,677 | = | 0.0% |
| Outside capital | 11 | €8,180 | €8,180 | = | 0.0% |
| Share premium | 1100/10 | €8,180 | €8,180 | = | 0.0% |
| Reserves | 13 | €195,680 | €176,065 | -€19,615 | -10.0% |
| Non-distributable reserves | 130/1 | €15,446 | €15,446 | = | 0.0% |
| Legal reserve | 130 | €15,446 | €15,446 | = | 0.0% |
| Tax-exempt reserves | 132 | €169,029 | €149,415 | -€19,615 | -11.6% |
| Distributable reserves | 133 | €11,205 | €11,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,996 | -€39,824 | +€20,172 | +33.6% |
| Provisions and deferred taxes | 16 | €87,037 | €76,937 | -€10,100 | -11.6% |
| Deferred taxes | 168 | €87,037 | €76,937 | -€10,100 | -11.6% |
| Amounts payable | 17/49 | €536,776 | €801,445 | +€264,669 | +49.3% |
| Amounts payable after more than one year | 17 | €380,026 | €543,046 | +€163,020 | +42.9% |
| Financial debts | 170/4 | €380,026 | €543,046 | +€163,020 | +42.9% |
| Amounts payable within one year | 42/48 | €148,606 | €251,425 | +€102,819 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €46,980 | €46,980 | = | 0.0% |
| Trade debts | 44 | €126 | €40,945 | +€40,819 | +32395.9% |
| Suppliers | 440/4 | €126 | €40,945 | +€40,819 | +32395.9% |
| Other amounts payable | 47/48 | €101,500 | €163,500 | +€62,000 | +61.1% |
| Accrued charges and deferred income | 492/3 | €8,144 | €6,974 | -€1,170 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,697 | €57,545 | +€2,848 | +5.2% |
| Other operating charges | 640/8 | €9,438 | €10,349 | +€911 | +9.7% |
| Gross operating margin | 9900 | €69,200 | €69,094 | -€106 | -0.2% |
| Operating profit (loss) | 9901 | €5,065 | €1,200 | -€3,865 | -76.3% |
| Financial charges | 65/66B | €12,607 | €10,742 | -€1,865 | -14.8% |
| Recurring financial charges | 65 | €12,607 | €10,742 | -€1,865 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,542 | -€9,542 | -€2,000 | -26.5% |
| Transfer from deferred taxes | 780 | €10,100 | €10,100 | = | 0.0% |
| Profit (loss) for the period | 9904 | €2,558 | €558 | -€2,000 | -78.2% |
| Transfer from tax-exempt reserves | 789 | €19,615 | €19,615 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,172 | €20,172 | -€2,000 | -9.0% |
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 4 October 2026 via checked.be.