CALIN MED: 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.
CALIN MED
Largest movements
- Tangible fixed assets +€91,453
up €91,453 (+21.5%), from €426,282 to €517,735
of which Plant, machinery and equipment: +€132,745
- Cash +€55,241
up €55,241 (+37.0%), from €149,397 to €204,637
mainly Net result for the year (+€147,509) and Depreciation (+€93,665)
- Intangible fixed assets -€23,419
down €23,419 (-20.0%), from €117,096 to €93,677
- Receivables within one year +€12,935
up €12,935 (+93.6%), from €13,823 to €26,758
of which Other amounts receivable: +€8,806
- Profit (loss) carried forward +€82,009
up €82,009 (+21.9%), from €374,485 to €456,494
- Debts after one year +€38,576
up €38,576 (+15.4%), from €249,994 to €288,569
- Turnover -€482,552
no longer reported in 2025 (was €482,552)
- Purchases and services -€213,418
no longer reported in 2025 (was €213,418)
- Gross operating margin +€32,015
up €32,015 (+11.4%), from €281,992 to €314,006
- Other operating charges -€31,410
down €31,410 (-80.8%), from €38,883 to €7,474
- Depreciation +€28,878
up €28,878 (+44.6%), from €64,787 to €93,665
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 | €706,694 | €842,904 | +€136,210 | +19.3% |
| Fixed assets | 21/28 | €543,474 | €611,508 | +€68,034 | +12.5% |
| Intangible fixed assets | 21 | €117,096 | €93,677 | -€23,419 | -20.0% |
| Tangible fixed assets | 22/27 | €426,282 | €517,735 | +€91,453 | +21.5% |
| Land and buildings | 22 | €192,384 | €182,384 | -€10,000 | -5.2% |
| Plant, machinery and equipment | 23 | €32,361 | €165,107 | +€132,745 | +410.2% |
| Furniture and vehicles | 24 | €201,537 | €170,245 | -€31,292 | -15.5% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €163,220 | €231,396 | +€68,176 | +41.8% |
| Amounts receivable within one year | 40/41 | €13,823 | €26,758 | +€12,935 | +93.6% |
| Trade receivables | 40 | €284 | €4,413 | +€4,129 | +1455.3% |
| Other amounts receivable | 41 | €13,539 | €22,346 | +€8,806 | +65.0% |
| Cash at bank and in hand | 54/58 | €149,397 | €204,637 | +€55,241 | +37.0% |
| Total equity and liabilities | 10/49 | €706,694 | €842,904 | +€136,210 | +19.3% |
| Equity | 10/15 | €394,945 | €476,954 | +€82,009 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €374,485 | €456,494 | +€82,009 | +21.9% |
| Amounts payable | 17/49 | €311,749 | €365,949 | +€54,201 | +17.4% |
| Amounts payable after more than one year | 17 | €249,994 | €288,569 | +€38,576 | +15.4% |
| Financial debts | 170/4 | €249,994 | €288,569 | +€38,576 | +15.4% |
| Amounts payable within one year | 42/48 | €61,755 | €77,380 | +€15,625 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €50,462 | €58,293 | +€7,830 | +15.5% |
| Financial debts | 43 | €2,579 | €4,832 | +€2,253 | +87.4% |
| Credit institutions | 430/8 | €2,579 | €4,832 | +€2,253 | +87.4% |
| Trade debts | 44 | €5,214 | €4,756 | -€458 | -8.8% |
| Suppliers | 440/4 | €5,214 | €4,756 | -€458 | -8.8% |
| Taxes, remuneration and social security | 45 | €3,500 | €9,500 | +€6,000 | +171.4% |
| Taxes | 450/3 | €1,500 | €7,500 | +€6,000 | +400.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Turnover | 70 | €482,552 | - | -€482,552 | |
| Goods, raw materials, services and sundry goods | 60/61 | €213,418 | - | -€213,418 | |
| Remuneration, social security and pensions | 62 | €7,279 | €5,223 | -€2,056 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,787 | €93,665 | +€28,878 | +44.6% |
| Other operating charges | 640/8 | €38,883 | €7,474 | -€31,410 | -80.8% |
| Gross operating margin | 9900 | €281,992 | €314,006 | +€32,015 | +11.4% |
| Operating profit (loss) | 9901 | €171,043 | €207,645 | +€36,602 | +21.4% |
| Financial charges | 65/66B | €11,169 | €11,836 | +€667 | +6.0% |
| Recurring financial charges | 65 | €11,169 | €11,836 | +€667 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €159,874 | €195,809 | +€35,935 | +22.5% |
| Income taxes | 67/77 | €38,029 | €48,300 | +€10,271 | +27.0% |
| Profit (loss) for the period | 9904 | €121,845 | €147,509 | +€25,664 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €121,845 | €147,509 | +€25,664 | +21.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.