Calima: 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.
Calima
Largest movements
- Cash -€36
down €36 (-10.1%), from €350 to €314
mainly Trade debts (-€22,025) and Other debts (-€14,490)
- Profit (loss) carried forward +€37,139
up €37,139 (+9.9%), from -€374,630 to -€337,491
- Trade debts -€22,025
no longer reported in 2024 (was €22,025)
- Other debts -€14,490
no longer reported in 2024 (was €14,490)
- Debts after one year -€12,500
down €12,500 (-3.9%), from €324,205 to €311,705
- Short-term financial debts +€11,840
new in 2024: €11,840
- Financial charges -€493,329
down €493,329 (-100.0%), from €493,401 to €72
of which Non-recurring financial charges: -€493,347
- Gross operating margin +€37,725
up €37,725, from -€9 to €37,716
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €350 | €314 | -€36 | -10.1% |
| Current assets | 29/58 | €350 | €314 | -€36 | -10.1% |
| Cash at bank and in hand | 54/58 | €350 | €314 | -€36 | -10.1% |
| Total equity and liabilities | 10/49 | €350 | €314 | -€36 | -10.1% |
| Equity | 10/15 | -€360,370 | -€323,231 | +€37,139 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€374,630 | -€337,491 | +€37,139 | +9.9% |
| Amounts payable | 17/49 | €360,720 | €323,545 | -€37,175 | -10.3% |
| Amounts payable after more than one year | 17 | €324,205 | €311,705 | -€12,500 | -3.9% |
| Financial debts | 170/4 | €324,205 | €311,705 | -€12,500 | -3.9% |
| Amounts payable within one year | 42/48 | €36,515 | €11,840 | -€24,675 | -67.6% |
| Financial debts | 43 | - | €11,840 | +€11,840 | |
| Other loans | 439 | - | €11,840 | +€11,840 | |
| Trade debts | 44 | €22,025 | - | -€22,025 | |
| Suppliers | 440/4 | €22,025 | - | -€22,025 | |
| Other amounts payable | 47/48 | €14,490 | - | -€14,490 | |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.5% |
| Gross operating margin | 9900 | -€9 | €37,716 | +€37,725 | |
| Operating profit (loss) | 9901 | -€502 | €37,211 | +€37,713 | |
| Financial charges | 65/66B | €493,401 | €72 | -€493,329 | -100.0% |
| Recurring financial charges | 65 | €54 | €72 | +€18 | +32.5% |
| Non-recurring financial charges | 66B | €493,347 | - | -€493,347 | |
| Profit (loss) for the period before taxes | 9903 | -€493,903 | €37,139 | +€531,042 | |
| Profit (loss) for the period | 9904 | -€493,903 | €37,139 | +€531,042 | |
| Profit (loss) for the period to be appropriated | 9905 | -€493,903 | €37,139 | +€531,042 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.