CALIPAB: what changed
Two fiscal 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.
CALIPAB
Largest movements
- Cash +€100,856
up €100,856 (+17.9%), from €562,651 to €663,506
mainly Net result for the year (+€411,727) and Other debts (+€345,150)
- Receivables within one year +€9,079
up €9,079 (+37.8%), from €24,000 to €33,079
of which Other amounts receivable: +€7,000
- Other debts +€345,150
up €345,150 (+153.4%), from €225,000 to €570,150
- Profit (loss) carried forward -€197,273
down €197,273 (-76.0%), from €259,523 to €62,250
- Tax, wage and social debts -€45,048
down €45,048 (-48.4%), from €93,105 to €48,057
of which Taxes: -€44,895
- Gross operating margin +€26,118
up €26,118 (+5.0%), from €521,055 to €547,173
- Taxes +€6,083
up €6,083 (+4.8%), from €126,917 to €133,000
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 | €586,651 | €697,055 | +€110,404 | +18.8% |
| Fixed assets | 21/28 | - | €469 | +€469 | |
| Tangible fixed assets | 22/27 | - | €469 | +€469 | |
| Furniture and vehicles | 24 | - | €469 | +€469 | |
| Current assets | 29/58 | €586,651 | €696,586 | +€109,935 | +18.7% |
| Amounts receivable within one year | 40/41 | €24,000 | €33,079 | +€9,079 | +37.8% |
| Trade receivables | 40 | - | €2,079 | +€2,079 | |
| Other amounts receivable | 41 | €24,000 | €31,000 | +€7,000 | +29.2% |
| Cash at bank and in hand | 54/58 | €562,651 | €663,506 | +€100,856 | +17.9% |
| Total equity and liabilities | 10/49 | €586,651 | €697,055 | +€110,404 | +18.8% |
| Equity | 10/15 | €264,523 | €67,250 | -€197,273 | -74.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,523 | €62,250 | -€197,273 | -76.0% |
| Amounts payable | 17/49 | €322,128 | €629,805 | +€307,677 | +95.5% |
| Amounts payable within one year | 42/48 | €322,128 | €627,805 | +€305,677 | +94.9% |
| Trade debts | 44 | €4,022 | €9,597 | +€5,575 | +138.6% |
| Suppliers | 440/4 | €4,022 | €9,597 | +€5,575 | +138.6% |
| Taxes, remuneration and social security | 45 | €93,105 | €48,057 | -€45,048 | -48.4% |
| Taxes | 450/3 | €92,952 | €48,057 | -€44,895 | -48.3% |
| Remuneration and social security | 454/9 | €153 | - | -€153 | |
| Other amounts payable | 47/48 | €225,000 | €570,150 | +€345,150 | +153.4% |
| Accrued charges and deferred income | 492/3 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €27 | +€23 | +544.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €521,055 | €547,173 | +€26,118 | +5.0% |
| Operating profit (loss) | 9901 | €520,663 | €546,746 | +€26,083 | +5.0% |
| Financial charges | 65/66B | €2,330 | €2,018 | -€312 | -13.4% |
| Recurring financial charges | 65 | €2,330 | €2,018 | -€312 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €518,333 | €544,727 | +€26,394 | +5.1% |
| Income taxes | 67/77 | €126,917 | €133,000 | +€6,083 | +4.8% |
| Profit (loss) for the period | 9904 | €391,416 | €411,727 | +€20,311 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €391,416 | €411,727 | +€20,311 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.