CALINO: what changed
What changed
CALINO
NACE 68.110, Buying and selling of own real estate
filed annual accounts (NBB)
Net result for the year
€400,073
2024 · €2.6m-€2.2m
Equity
€3.1m
2024 · €3.6m-€421,331
Cash
€9,387
2024 · €6,591+€2,796
Balance sheet total
€3.3m
2024 · €3.9m-€588,782
Largest movements
Assets
- Receivables within one year -€480,143
down €480,143 (-62.3%), from €770,687 to €290,544
of which Other amounts receivable: -€679,676
- Tangible fixed assets -€86,074
down €86,074 (-4.5%), from €1.9m to €1.8m
of which Land and buildings: -€80,157
Equity and liabilities
- Contributions -€819,900
down €819,900 (-93.0%), from €881,900 to €62,000
- Reserves +€400,073
up €400,073 (+14.9%), from €2.7m to €3.1m
of which Distributable reserves: +€410,695
- Other debts -€216,019
down €216,019 (-100%), from €216,019 to €0
- Tax, wage and social debts +€80,642
up €80,642 (+566%), from €14,238 to €94,880
of which Taxes: +€85,142
Income statement
- Financial income -€2.5m
down €2.5m (-98.6%), from €2.6m to €37,085
- Turnover +€556,840
up €556,840 (+244%), from €228,000 to €784,840
- Taxes +€142,356
up €142,356 (+2,667%), from €5,337 to €147,692
of which Taxes: +€127,692
- Provisions +€85,189
up €85,189, from -€85,189 to €0
- Services and other goods -€69,513
down €69,513 (-32.4%), from €214,531 to €145,018
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2.6m
Turnover
+€556,840
Other operating income
-€328
Services and other goods
+€69,513
Depreciation
-€52,261
Provisions
-€85,189
Other operating charges
-€115
Financial income
-€2.5m
Financial charges
+€17,623
Taxes
-€142,356
Deferred taxes and other
+€2,735
Result 2025
€400,073
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€863,043
Investment
-€38,843
Financing
-€821,404
Cash 2024
€6,591
From operations (derived)
+€863,043
Net result for the year
+€400,073
Depreciation
+€124,918
Receivables within one year
+€480,143
Deferred charges and accrued income
+€25,361
Provisions
-€5,469
Trade debts
-€4,610
Tax, wage and social debts
+€80,642
Advances received
-€1,207
Other debts
-€216,019
Accrued charges and deferred income
-€20,788
Investment (derived)
-€38,843
Investment in fixed assets (net)
-€38,843
Financing
-€821,404
Contributions, distributions and other
-€821,404
Cash 2025
€9,387
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,906,344 | €3,317,562 | -€588,782 | -15.1% |
| Fixed assets | 21/28 | €3,033,123 | €2,947,049 | -€86,074 | -2.8% |
| Tangible fixed assets | 22/27 | €1,921,015 | €1,834,941 | -€86,074 | -4.5% |
| Land and buildings | 22 | €1,832,336 | €1,752,179 | -€80,157 | -4.4% |
| Furniture and vehicles | 24 | €88,679 | €82,762 | -€5,917 | -6.7% |
| Financial fixed assets | 28 | €1,112,108 | €1,112,108 | = | 0.0% |
| Affiliated companies | 280/1 | €1,112,108 | €1,112,108 | = | 0.0% |
| Participating interests | 280 | €1,112,108 | €1,112,108 | = | 0.0% |
| Current assets | 29/58 | €873,220 | €370,513 | -€502,708 | -57.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €770,687 | €290,544 | -€480,143 | -62.3% |
| Trade receivables | 40 | €0 | €199,533 | +€199,533 | |
| Other amounts receivable | 41 | €770,687 | €91,010 | -€679,676 | -88.2% |
| Cash at bank and in hand | 54/58 | €6,591 | €9,387 | +€2,796 | +42.4% |
| Deferred charges and accrued income | 490/1 | €95,942 | €70,582 | -€25,361 | -26.4% |
| Total equity and liabilities | 10/49 | €3,906,344 | €3,317,562 | -€588,782 | -15.1% |
| Equity | 10/15 | €3,570,523 | €3,149,192 | -€421,331 | -11.8% |
| Contributions | 10/11 | €881,900 | €62,000 | -€819,900 | -93.0% |
| Capital | 10 | €881,900 | €62,000 | -€819,900 | -93.0% |
| Issued capital | 100 | €881,900 | €62,000 | -€819,900 | -93.0% |
| Reserves | 13 | €2,687,120 | €3,087,192 | +€400,073 | +14.9% |
| Non-distributable reserves | 130/1 | €34,830 | €34,830 | = | 0.0% |
| Legal reserve | 130 | €34,830 | €34,830 | = | 0.0% |
| Tax-exempt reserves | 132 | €242,578 | €231,956 | -€10,622 | -4.4% |
| Distributable reserves | 133 | €2,409,711 | €2,820,406 | +€410,695 | +17.0% |
| Investment grants | 15 | €1,504 | €0 | -€1,504 | -100% |
| Provisions and deferred taxes | 16 | €31,177 | €25,708 | -€5,469 | -17.5% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Deferred taxes | 168 | €31,177 | €25,708 | -€5,469 | -17.5% |
| Amounts payable | 17/49 | €304,644 | €142,662 | -€161,982 | -53.2% |
| Amounts payable within one year | 42/48 | €276,352 | €135,159 | -€141,194 | -51.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €44,889 | €40,279 | -€4,610 | -10.3% |
| Suppliers | 440/4 | €44,889 | €40,279 | -€4,610 | -10.3% |
| Advances received on contracts in progress | 46 | €1,207 | €0 | -€1,207 | -100% |
| Taxes, remuneration and social security | 45 | €14,238 | €94,880 | +€80,642 | +566% |
| Taxes | 450/3 | €9,738 | €94,880 | +€85,142 | +874% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100% |
| Other amounts payable | 47/48 | €216,019 | €0 | -€216,019 | -100% |
| Accrued charges and deferred income | 492/3 | €28,291 | €7,503 | -€20,788 | -73.5% |
| Operating income | 70/76A | €233,324 | €789,836 | +€556,512 | +239% |
| Turnover | 70 | €228,000 | €784,840 | +€556,840 | +244% |
| Other operating income | 74 | €5,324 | €4,996 | -€328 | -6.2% |
| Operating charges | 60/66A | €205,843 | €273,895 | +€68,052 | +33.1% |
| Services and other goods | 61 | €214,531 | €145,018 | -€69,513 | -32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,657 | €124,918 | +€52,261 | +71.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€85,189 | €0 | +€85,189 | |
| Other operating charges | 640/8 | €3,844 | €3,959 | +€115 | +3.0% |
| Operating profit (loss) | 9901 | €27,481 | €515,942 | +€488,460 | +1,777% |
| Financial income | 75/76B | €2,586,781 | €37,085 | -€2.5m | -98.6% |
| Recurring financial income | 75 | €2,586,781 | €37,085 | -€2.5m | -98.6% |
| Income from financial fixed assets | 750 | €2,559,314 | €0 | -€2.6m | -100% |
| Income from current assets | 751 | €25,942 | €35,582 | +€9,639 | +37.2% |
| Other financial income | 752/9 | €1,524 | €1,504 | -€21 | -1.4% |
| Financial charges | 65/66B | €28,354 | €10,731 | -€17,623 | -62.2% |
| Recurring financial charges | 65 | €28,354 | €10,731 | -€17,623 | -62.2% |
| Debt charges | 650 | €626 | €10,704 | +€10,078 | +1,609% |
| Other financial charges | 652/9 | €27,728 | €27 | -€27,701 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | €2,585,908 | €542,296 | -€2.0m | -79.0% |
| Transfer from deferred taxes | 780 | €2,735 | €5,469 | +€2,735 | +100% |
| Income taxes | 67/77 | €5,337 | €147,692 | +€142,356 | +2,667% |
| Taxes | 670/3 | €20,000 | €147,692 | +€127,692 | +638% |
| Tax adjustments and reversals of tax provisions | 77 | €14,663 | €0 | -€14,663 | -100% |
| Profit (loss) for the period | 9904 | €2,583,306 | €400,073 | -€2.2m | -84.5% |
| Transfer from tax-exempt reserves | 789 | €5,311 | €10,622 | +€5,311 | +100.0% |
| Transfer to tax-exempt reserves | 689 | €250,917 | €0 | -€250,917 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €2,337,700 | €410,695 | -€1.9m | -82.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.