CALIN PSY: 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 PSY
Largest movements
- Tangible fixed assets +€98,509
up €98,509 (+65.3%), from €150,963 to €249,472
of which Furniture and vehicles: +€91,369
- Cash +€48,672
up €48,672 (+39.4%), from €123,562 to €172,234
mainly Net result for the year (+€126,439) and Depreciation (+€91,490)
- Intangible fixed assets -€33,595
down €33,595 (-49.2%), from €68,291 to €34,696
- Receivables within one year +€8,879
up €8,879 (+48653.3%), from €18 to €8,897
of which Other amounts receivable: +€6,702
- Deferred charges and accrued income +€8,754
up €8,754 (+7539.8%), from €116 to €8,870
- Debts after one year +€72,875
up €72,875 (+62.3%), from €117,032 to €189,907
- Other debts +€35,315
up €35,315 (+14237.0%), from €248 to €35,563
- Tax, wage and social debts +€33,322
up €33,322 (+265.9%), from €12,530 to €45,851
- Profit (loss) carried forward -€20,561
down €20,561 (-14.0%), from €147,175 to €126,613
- Current portion of long-term debt +€11,484
up €11,484 (+29.8%), from €38,530 to €50,015
- Gross operating margin +€101,488
up €101,488 (+62.2%), from €163,280 to €264,768
- Turnover +€50,132
up €50,132 (+13.2%), from €380,981 to €431,113
- Purchases and services -€30,658
down €30,658 (-13.1%), from €234,281 to €203,623
- Taxes +€8,469
up €8,469 (+33.9%), from €25,000 to €33,469
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 | €343,040 | €474,260 | +€131,220 | +38.3% |
| Fixed assets | 21/28 | €219,344 | €284,258 | +€64,914 | +29.6% |
| Intangible fixed assets | 21 | €68,291 | €34,696 | -€33,595 | -49.2% |
| Tangible fixed assets | 22/27 | €150,963 | €249,472 | +€98,509 | +65.3% |
| Land and buildings | 22 | €35,953 | €26,957 | -€8,996 | -25.0% |
| Plant, machinery and equipment | 23 | €24,230 | €40,367 | +€16,137 | +66.6% |
| Furniture and vehicles | 24 | €90,779 | €182,148 | +€91,369 | +100.6% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €123,696 | €190,001 | +€66,305 | +53.6% |
| Amounts receivable within one year | 40/41 | €18 | €8,897 | +€8,879 | +48653.3% |
| Trade receivables | 40 | €18 | €2,195 | +€2,177 | +11927.4% |
| Other amounts receivable | 41 | - | €6,702 | +€6,702 | |
| Cash at bank and in hand | 54/58 | €123,562 | €172,234 | +€48,672 | +39.4% |
| Deferred charges and accrued income | 490/1 | €116 | €8,870 | +€8,754 | +7539.8% |
| Total equity and liabilities | 10/49 | €343,040 | €474,260 | +€131,220 | +38.3% |
| Equity | 10/15 | €167,635 | €147,073 | -€20,561 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,175 | €126,613 | -€20,561 | -14.0% |
| Amounts payable | 17/49 | €175,405 | €327,186 | +€151,781 | +86.5% |
| Amounts payable after more than one year | 17 | €117,032 | €189,907 | +€72,875 | +62.3% |
| Financial debts | 170/4 | €117,032 | €189,907 | +€72,875 | +62.3% |
| Amounts payable within one year | 42/48 | €58,373 | €137,279 | +€78,906 | +135.2% |
| Current portion of amounts payable after more than one year | 42 | €38,530 | €50,015 | +€11,484 | +29.8% |
| Financial debts | 43 | - | €970 | +€970 | |
| Credit institutions | 430/8 | - | €970 | +€970 | |
| Trade debts | 44 | €7,065 | €4,880 | -€2,185 | -30.9% |
| Suppliers | 440/4 | €7,065 | €4,880 | -€2,185 | -30.9% |
| Taxes, remuneration and social security | 45 | €12,530 | €45,851 | +€33,322 | +265.9% |
| Taxes | 450/3 | €12,530 | €45,851 | +€33,322 | +265.9% |
| Other amounts payable | 47/48 | €248 | €35,563 | +€35,315 | +14237.0% |
| Turnover | 70 | €380,981 | €431,113 | +€50,132 | +13.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €234,281 | €203,623 | -€30,658 | -13.1% |
| Remuneration, social security and pensions | 62 | €2,458 | €4,998 | +€2,540 | +103.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,019 | €91,490 | +€1,471 | +1.6% |
| Other operating charges | 640/8 | €3,131 | €3,529 | +€398 | +12.7% |
| Gross operating margin | 9900 | €163,280 | €264,768 | +€101,488 | +62.2% |
| Operating profit (loss) | 9901 | €67,671 | €164,750 | +€97,079 | +143.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,198 | €4,843 | -€355 | -6.8% |
| Recurring financial charges | 65 | €5,198 | €4,843 | -€355 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €62,474 | €159,907 | +€97,434 | +156.0% |
| Income taxes | 67/77 | €25,000 | €33,469 | +€8,469 | +33.9% |
| Profit (loss) for the period | 9904 | €37,474 | €126,439 | +€88,965 | +237.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,474 | €126,439 | +€88,965 | +237.4% |
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 11 October 2026 via checked.be.