CALIPER: 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.
CALIPER
Largest movements
- Cash -€7,920
down €7,920 (-12.5%), from €63,389 to €55,469
mainly Contributions, distributions and other (-€55,675) and Other debts (-€29,389)
- Receivables within one year -€5,086
down €5,086 (-9.6%), from €52,883 to €47,797
of which Other amounts receivable: -€3,043
- Other debts -€29,389
down €29,389 (-33.2%), from €88,586 to €59,197
- Trade debts +€11,519
up €11,519 (+289.5%), from €3,979 to €15,497
- Tax, wage and social debts +€4,950
up €4,950 (+22.7%), from €21,802 to €26,752
- Gross operating margin +€13,319
up €13,319 (+21.9%), from €60,741 to €74,059
- Taxes +€3,657
up €3,657 (+31.1%), from €11,746 to €15,403
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 | €117,367 | €104,447 | -€12,920 | -11.0% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €117,117 | €104,197 | -€12,920 | -11.0% |
| Amounts receivable within one year | 40/41 | €52,883 | €47,797 | -€5,086 | -9.6% |
| Trade receivables | 40 | €40,989 | €38,946 | -€2,043 | -5.0% |
| Other amounts receivable | 41 | €11,894 | €8,851 | -€3,043 | -25.6% |
| Cash at bank and in hand | 54/58 | €63,389 | €55,469 | -€7,920 | -12.5% |
| Deferred charges and accrued income | 490/1 | €846 | €931 | +€85 | +10.1% |
| Total equity and liabilities | 10/49 | €117,367 | €104,447 | -€12,920 | -11.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,367 | €101,447 | -€12,920 | -11.3% |
| Amounts payable within one year | 42/48 | €114,367 | €101,447 | -€12,920 | -11.3% |
| Trade debts | 44 | €3,979 | €15,497 | +€11,519 | +289.5% |
| Suppliers | 440/4 | €3,979 | €15,497 | +€11,519 | +289.5% |
| Taxes, remuneration and social security | 45 | €21,802 | €26,752 | +€4,950 | +22.7% |
| Taxes | 450/3 | €21,802 | €26,752 | +€4,950 | +22.7% |
| Other amounts payable | 47/48 | €88,586 | €59,197 | -€29,389 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €572 | €0 | -€572 | -100.0% |
| Other operating charges | 640/8 | €968 | €823 | -€145 | -15.0% |
| Gross operating margin | 9900 | €60,741 | €74,059 | +€13,319 | +21.9% |
| Operating profit (loss) | 9901 | €59,200 | €73,237 | +€14,036 | +23.7% |
| Financial charges | 65/66B | €1,669 | €2,159 | +€489 | +29.3% |
| Recurring financial charges | 65 | €1,669 | €2,159 | +€489 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €57,531 | €71,078 | +€13,547 | +23.5% |
| Income taxes | 67/77 | €11,746 | €15,403 | +€3,657 | +31.1% |
| Profit (loss) for the period | 9904 | €45,785 | €55,675 | +€9,890 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,785 | €55,675 | +€9,890 | +21.6% |
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 29 September 2026 via checked.be.