Calipa Coaching: 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.
Calipa Coaching
Largest movements
- Cash -€19,273
down €19,273 (-52.7%), from €36,555 to €17,283
mainly Other debts (-€18,320) and Receivables within one year (-€9,523)
- Receivables within one year +€9,523
up €9,523 (+146%), from €6,543 to €16,066
of which Other amounts receivable: +€8,980
- Other debts -€18,320
no longer reported in 2025 (was €18,320)
- Reserves +€9,730
up €9,730 (+171%), from €5,675 to €15,404
- Gross operating margin +€5,492
up €5,492 (+45.6%), from €12,052 to €17,543
- Taxes +€1,943
up €1,943 (+69.5%), from €2,797 to €4,740
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial income +€289
up €289 (+75.1%), from €385 to €675
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 | €107,900 | €98,712 | -€9,188 | -8.5% |
| Fixed assets | 21/28 | €64,801 | €65,363 | +€562 | +0.9% |
| Tangible fixed assets | 22/27 | €64,801 | €65,363 | +€562 | +0.9% |
| Land and buildings | 22 | €64,391 | €63,979 | -€412 | -0.6% |
| Plant, machinery and equipment | 23 | - | €1,109 | +€1,109 | |
| Furniture and vehicles | 24 | €410 | €276 | -€135 | -32.8% |
| Current assets | 29/58 | €43,098 | €33,349 | -€9,750 | -22.6% |
| Amounts receivable within one year | 40/41 | €6,543 | €16,066 | +€9,523 | +146% |
| Trade receivables | 40 | €1,234 | €1,777 | +€543 | +44.0% |
| Other amounts receivable | 41 | €5,309 | €14,289 | +€8,980 | +169% |
| Cash at bank and in hand | 54/58 | €36,555 | €17,283 | -€19,273 | -52.7% |
| Total equity and liabilities | 10/49 | €107,900 | €98,712 | -€9,188 | -8.5% |
| Equity | 10/15 | €85,805 | €95,535 | +€9,730 | +11.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,675 | €15,404 | +€9,730 | +171% |
| Distributable reserves | 133 | €5,675 | €15,404 | +€9,730 | +171% |
| Profit (loss) carried forward | 14 | €77,130 | €77,130 | = | 0.0% |
| Amounts payable | 17/49 | €22,095 | €3,177 | -€18,918 | -85.6% |
| Amounts payable within one year | 42/48 | €22,095 | €3,177 | -€18,918 | -85.6% |
| Trade debts | 44 | €3,775 | €3,177 | -€598 | -15.8% |
| Suppliers | 440/4 | €3,775 | €3,177 | -€598 | -15.8% |
| Other amounts payable | 47/48 | €18,320 | - | -€18,320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,477 | €3,652 | +€175 | +5.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €12,052 | €17,543 | +€5,492 | +45.6% |
| Operating profit (loss) | 9901 | €8,187 | €13,891 | +€5,704 | +69.7% |
| Financial income | 75/76B | €385 | €675 | +€289 | +75.1% |
| Recurring financial income | 75 | €385 | €675 | +€289 | +75.1% |
| Financial charges | 65/66B | €101 | €96 | -€5 | -5.0% |
| Recurring financial charges | 65 | €101 | €96 | -€5 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €8,472 | €14,470 | +€5,998 | +70.8% |
| Income taxes | 67/77 | €2,797 | €4,740 | +€1,943 | +69.5% |
| Profit (loss) for the period | 9904 | €5,675 | €9,730 | +€4,055 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,675 | €9,730 | +€4,055 | +71.5% |
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 20 October 2026 via checked.be.