Calimpex: 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.
Calimpex
Largest movements
- Stocks and contracts -€33,000
down €33,000 (-49.6%), from €66,570 to €33,570
- Receivables within one year +€17,109
up €17,109 (+5925.3%), from €289 to €17,397
of which Trade receivables: +€15,795
- Cash -€2,172
down €2,172 (-50.9%), from €4,270 to €2,098
- Intangible fixed assets -€1,325
down €1,325 (-53.1%), from €2,493 to €1,169
- Other debts -€23,458
down €23,458 (-68.4%), from €34,282 to €10,824
- Trade debts +€5,312
up €5,312 (+192.1%), from €2,765 to €8,077
- Profit (loss) carried forward -€2,845
down €2,845 (-3.5%), from -€80,408 to -€83,253
- Purchases and services +€85,442
new in 2024: €85,442
- Gross operating margin +€66,804
up €66,804, from -€64,905 to €1,899
- Other operating charges -€12,222
down €12,222 (-95.0%), from €12,861 to €638
- Taxes +€2,209
new in 2024: €2,209
- Depreciation -€1,986
no longer reported in 2024 (was €1,986)
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,163 | €57,423 | -€20,741 | -26.5% |
| Fixed assets | 21/28 | €6,344 | €4,357 | -€1,986 | -31.3% |
| Intangible fixed assets | 21 | €2,493 | €1,169 | -€1,325 | -53.1% |
| Tangible fixed assets | 22/27 | €2,200 | €1,538 | -€662 | -30.1% |
| Plant, machinery and equipment | 23 | €2,200 | €1,538 | -€662 | -30.1% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €71,820 | €53,066 | -€18,754 | -26.1% |
| Stocks and contracts in progress | 3 | €66,570 | €33,570 | -€33,000 | -49.6% |
| Stocks | 30/36 | €66,570 | €33,570 | -€33,000 | -49.6% |
| Amounts receivable within one year | 40/41 | €289 | €17,397 | +€17,109 | +5925.3% |
| Trade receivables | 40 | €289 | €16,084 | +€15,795 | +5470.4% |
| Other amounts receivable | 41 | - | €1,314 | +€1,314 | |
| Cash at bank and in hand | 54/58 | €4,270 | €2,098 | -€2,172 | -50.9% |
| Deferred charges and accrued income | 490/1 | €691 | - | -€691 | |
| Total equity and liabilities | 10/49 | €78,163 | €57,423 | -€20,741 | -26.5% |
| Equity | 10/15 | -€60,408 | -€63,253 | -€2,845 | -4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€80,408 | -€83,253 | -€2,845 | -3.5% |
| Amounts payable | 17/49 | €138,571 | €120,676 | -€17,896 | -12.9% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €38,571 | €20,676 | -€17,896 | -46.4% |
| Trade debts | 44 | €2,765 | €8,077 | +€5,312 | +192.1% |
| Suppliers | 440/4 | €2,765 | €8,077 | +€5,312 | +192.1% |
| Taxes, remuneration and social security | 45 | €1,523 | €1,774 | +€251 | +16.5% |
| Taxes | 450/3 | €1,523 | €1,774 | +€251 | +16.5% |
| Other amounts payable | 47/48 | €34,282 | €10,824 | -€23,458 | -68.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €85,442 | +€85,442 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | - | -€1,986 | |
| Other operating charges | 640/8 | €12,861 | €638 | -€12,222 | -95.0% |
| Gross operating margin | 9900 | -€64,905 | €1,899 | +€66,804 | |
| Operating profit (loss) | 9901 | -€79,752 | €1,261 | +€81,013 | |
| Financial charges | 65/66B | €656 | €1 | -€655 | -99.9% |
| Recurring financial charges | 65 | €656 | €1 | -€655 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€80,408 | €1,260 | +€81,668 | |
| Income taxes | 67/77 | - | €2,209 | +€2,209 | |
| Profit (loss) for the period | 9904 | -€80,408 | -€950 | +€79,458 | +98.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,408 | -€950 | +€79,458 | +98.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.