CALIPRESSE: 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.
CALIPRESSE
Largest movements
- Stocks and contracts -€7,240
down €7,240 (-40.2%), from €18,029 to €10,789
- Profit (loss) carried forward -€7,596
down €7,596 (-44.4%), from €17,104 to €9,508
- Gross operating margin -€4,467
down €4,467 (-2,482%), from -€180 to -€4,647
- Financial income -€743
no longer reported in 2025 (was €743)
- Other operating charges -€710
down €710 (-48.8%), from €1,454 to €744
- Taxes +€100
new in 2025: €100
- Financial charges +€83
up €83 (+4.1%), from €2,022 to €2,105
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,387 | €39,679 | -€7,708 | -16.3% |
| Fixed assets | 21/28 | €16,874 | €16,874 | = | 0.0% |
| Tangible fixed assets | 22/27 | €16,155 | €16,155 | = | 0.0% |
| Land and buildings | 22 | €16,155 | €16,155 | = | 0.0% |
| Financial fixed assets | 28 | €719 | €719 | = | 0.0% |
| Current assets | 29/58 | €30,513 | €22,805 | -€7,708 | -25.3% |
| Stocks and contracts in progress | 3 | €18,029 | €10,789 | -€7,240 | -40.2% |
| Stocks | 30/36 | €18,029 | €10,789 | -€7,240 | -40.2% |
| Amounts receivable within one year | 40/41 | €12,449 | €12,015 | -€434 | -3.5% |
| Other amounts receivable | 41 | €12,449 | €12,015 | -€434 | -3.5% |
| Deferred charges and accrued income | 490/1 | €35 | €1 | -€34 | -97.1% |
| Total equity and liabilities | 10/49 | €47,387 | €39,679 | -€7,708 | -16.3% |
| Equity | 10/15 | €35,704 | €28,108 | -€7,596 | -21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,104 | €9,508 | -€7,596 | -44.4% |
| Amounts payable | 17/49 | €11,683 | €11,571 | -€112 | -1.0% |
| Amounts payable within one year | 42/48 | €11,683 | €11,571 | -€112 | -1.0% |
| Financial debts | 43 | €11,652 | €11,360 | -€292 | -2.5% |
| Credit institutions | 430/8 | €11,652 | €11,360 | -€292 | -2.5% |
| Trade debts | 44 | €31 | €211 | +€180 | +581% |
| Suppliers | 440/4 | €31 | €211 | +€180 | +581% |
| Other operating charges | 640/8 | €1,454 | €744 | -€710 | -48.8% |
| Gross operating margin | 9900 | -€180 | -€4,647 | -€4,467 | -2,482% |
| Operating profit (loss) | 9901 | -€1,634 | -€5,391 | -€3,757 | -230% |
| Financial income | 75/76B | €743 | - | -€743 | |
| Recurring financial income | 75 | €743 | - | -€743 | |
| Financial charges | 65/66B | €2,022 | €2,105 | +€83 | +4.1% |
| Recurring financial charges | 65 | €2,022 | €2,105 | +€83 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,913 | -€7,496 | -€4,583 | -157% |
| Income taxes | 67/77 | - | €100 | +€100 | |
| Profit (loss) for the period | 9904 | -€2,913 | -€7,596 | -€4,683 | -161% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,913 | -€7,596 | -€4,683 | -161% |
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 14 October 2026 via checked.be.