Caliner: 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.
Caliner
Largest movements
- Receivables within one year +€257,617
up €257,617 (+1,194%), from €21,580 to €279,198
of which Other amounts receivable: +€227,617
- Cash -€30,603
down €30,603 (-88.2%), from €34,700 to €4,098
mainly Receivables within one year (-€257,617) and Investment in fixed assets (net) (-€2,300)
- Tangible fixed assets -€6,849
down €6,849 (-10.1%), from €68,022 to €61,173
- Other debts +€206,658
up €206,658 (+182%), from €113,452 to €320,110
- Accrued charges and deferred income +€5,817
up €5,817 (+84.3%), from €6,899 to €12,716
- Trade debts +€3,598
up €3,598 (+151%), from €2,384 to €5,982
- Gross operating margin -€22,089
down €22,089 (-55.2%), from €39,998 to €17,909
- Financial income -€17,396
down €17,396 (-88.5%), from €19,650 to €2,254
- Financial charges +€1,557
up €1,557 (+36.4%), from €4,277 to €5,834
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 | €125,712 | €344,943 | +€219,231 | +174% |
| Fixed assets | 21/28 | €68,022 | €61,173 | -€6,849 | -10.1% |
| Tangible fixed assets | 22/27 | €68,022 | €61,173 | -€6,849 | -10.1% |
| Other tangible fixed assets | 26 | €68,022 | €61,173 | -€6,849 | -10.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €57,691 | €283,770 | +€226,080 | +392% |
| Amounts receivable within one year | 40/41 | €21,580 | €279,198 | +€257,617 | +1,194% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €21,580 | €249,198 | +€227,617 | +1,055% |
| Cash at bank and in hand | 54/58 | €34,700 | €4,098 | -€30,603 | -88.2% |
| Deferred charges and accrued income | 490/1 | €1,410 | €475 | -€935 | -66.3% |
| Total equity and liabilities | 10/49 | €125,712 | €344,943 | +€219,231 | +174% |
| Equity | 10/15 | €2,977 | €4,299 | +€1,322 | +44.4% |
| Contributions | 10/11 | €265,000 | €265,000 | = | 0.0% |
| Capital | 10 | €265,000 | €265,000 | = | 0.0% |
| Issued capital | 100 | €265,000 | €265,000 | = | 0.0% |
| Reserves | 13 | €2,324 | €2,324 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Legal reserve | 130 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €924 | €924 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,347 | -€263,025 | +€1,322 | +0.5% |
| Amounts payable | 17/49 | €122,735 | €340,644 | +€217,909 | +178% |
| Amounts payable within one year | 42/48 | €115,836 | €327,929 | +€212,092 | +183% |
| Trade debts | 44 | €2,384 | €5,982 | +€3,598 | +151% |
| Suppliers | 440/4 | €2,384 | €5,982 | +€3,598 | +151% |
| Taxes, remuneration and social security | 45 | - | €1,837 | +€1,837 | |
| Taxes | 450/3 | - | €1,837 | +€1,837 | |
| Other amounts payable | 47/48 | €113,452 | €320,110 | +€206,658 | +182% |
| Accrued charges and deferred income | 492/3 | €6,899 | €12,716 | +€5,817 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,155 | €9,149 | -€6 | -0.1% |
| Other operating charges | 640/8 | €3,529 | €3,858 | +€330 | +9.3% |
| Gross operating margin | 9900 | €39,998 | €17,909 | -€22,089 | -55.2% |
| Operating profit (loss) | 9901 | €27,314 | €4,901 | -€22,413 | -82.1% |
| Financial income | 75/76B | €19,650 | €2,254 | -€17,396 | -88.5% |
| Recurring financial income | 75 | €19,650 | €2,254 | -€17,396 | -88.5% |
| Financial charges | 65/66B | €4,277 | €5,834 | +€1,557 | +36.4% |
| Recurring financial charges | 65 | €4,277 | €5,834 | +€1,557 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €42,687 | €1,322 | -€41,366 | -96.9% |
| Profit (loss) for the period | 9904 | €42,687 | €1,322 | -€41,366 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,687 | €1,322 | -€41,366 | -96.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.