Caliméo: 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.
Caliméo
Largest movements
- Cash -€73,204
down €73,204 (-56.1%), from €130,523 to €57,319
mainly Debts after one year (-€135,492) and Current portion of long-term debt (-€100,000)
- Receivables within one year -€58,799
down €58,799 (-55.0%), from €106,899 to €48,100
of which Trade receivables: -€36,300
- Debts after one year -€135,492
down €135,492 (-16.2%), from €838,167 to €702,674
- Reserves +€123,000
up €123,000 (+16.6%), from €742,000 to €865,000
- Current portion of long-term debt -€100,000
down €100,000 (-41.8%), from €239,497 to €139,496
- Trade debts -€44,159
down €44,159 (-72.2%), from €61,158 to €16,999
- Financial income -€200,000
no longer reported in 2025 (was €200,000)
- Gross operating margin +€13,971
up €13,971 (+7.9%), from €175,756 to €189,727
- Taxes +€7,085
up €7,085 (+22.0%), from €32,239 to €39,324
- Financial charges -€3,086
down €3,086 (-18.6%), from €16,631 to €13,545
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.
Derived cash bridge
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 | €2,027,791 | €1,882,836 | -€144,955 | -7.1% |
| Fixed assets | 21/28 | €1,789,347 | €1,777,418 | -€11,929 | -0.7% |
| Tangible fixed assets | 22/27 | €49,347 | €37,418 | -€11,929 | -24.2% |
| Furniture and vehicles | 24 | €49,347 | €37,418 | -€11,929 | -24.2% |
| Financial fixed assets | 28 | €1,740,000 | €1,740,000 | = | 0.0% |
| Current assets | 29/58 | €238,445 | €105,419 | -€133,026 | -55.8% |
| Amounts receivable within one year | 40/41 | €106,899 | €48,100 | -€58,799 | -55.0% |
| Trade receivables | 40 | €36,300 | - | -€36,300 | |
| Other amounts receivable | 41 | €70,599 | €48,100 | -€22,499 | -31.9% |
| Cash at bank and in hand | 54/58 | €130,523 | €57,319 | -€73,204 | -56.1% |
| Deferred charges and accrued income | 490/1 | €1,023 | - | -€1,023 | |
| Total equity and liabilities | 10/49 | €2,027,791 | €1,882,836 | -€144,955 | -7.1% |
| Equity | 10/15 | €755,459 | €878,967 | +€123,508 | +16.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €742,000 | €865,000 | +€123,000 | +16.6% |
| Distributable reserves | 133 | €742,000 | €865,000 | +€123,000 | +16.6% |
| Profit (loss) carried forward | 14 | €959 | €1,467 | +€508 | +53.0% |
| Amounts payable | 17/49 | €1,272,333 | €1,003,870 | -€268,463 | -21.1% |
| Amounts payable after more than one year | 17 | €838,167 | €702,674 | -€135,492 | -16.2% |
| Financial debts | 170/4 | €838,167 | €702,674 | -€135,492 | -16.2% |
| Amounts payable within one year | 42/48 | €430,162 | €297,191 | -€132,971 | -30.9% |
| Current portion of amounts payable after more than one year | 42 | €239,497 | €139,496 | -€100,000 | -41.8% |
| Financial debts | 43 | €4,512 | - | -€4,512 | |
| Credit institutions | 430/8 | €4,512 | - | -€4,512 | |
| Trade debts | 44 | €61,158 | €16,999 | -€44,159 | -72.2% |
| Suppliers | 440/4 | €61,158 | €16,999 | -€44,159 | -72.2% |
| Taxes, remuneration and social security | 45 | €81,306 | €92,945 | +€11,640 | +14.3% |
| Taxes | 450/3 | €81,306 | €92,945 | +€11,640 | +14.3% |
| Other amounts payable | 47/48 | €43,690 | €47,751 | +€4,061 | +9.3% |
| Accrued charges and deferred income | 492/3 | €4,004 | €4,004 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,300 | €11,929 | +€1,630 | +15.8% |
| Other operating charges | 640/8 | €1,381 | €1,421 | +€40 | +2.9% |
| Gross operating margin | 9900 | €175,756 | €189,727 | +€13,971 | +7.9% |
| Operating profit (loss) | 9901 | €164,076 | €176,377 | +€12,301 | +7.5% |
| Financial income | 75/76B | €200,000 | - | -€200,000 | |
| Recurring financial income | 75 | €200,000 | - | -€200,000 | |
| Financial charges | 65/66B | €16,631 | €13,545 | -€3,086 | -18.6% |
| Recurring financial charges | 65 | €16,631 | €13,545 | -€3,086 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €347,445 | €162,832 | -€184,613 | -53.1% |
| Income taxes | 67/77 | €32,239 | €39,324 | +€7,085 | +22.0% |
| Profit (loss) for the period | 9904 | €315,206 | €123,508 | -€191,698 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €315,206 | €123,508 | -€191,698 | -60.8% |
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 28 October 2026 via checked.be.