CALIPTO: 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.
CALIPTO
Largest movements
- Cash +€3,093
up €3,093 (+42.9%), from €7,205 to €10,298
mainly Net result for the year (+€8,985) and Trade debts (+€2,947)
- Intangible fixed assets +€1,112
new in 2025: €1,112
- Receivables within one year +€576
up €576 (+68.6%), from €839 to €1,414
- Profit (loss) carried forward +€8,985
new in 2025: €8,985
- Other debts -€8,161
down €8,161 (-42.6%), from €19,157 to €10,996
- Trade debts +€2,947
up €2,947 (+93.5%), from €3,150 to €6,097
- Tax, wage and social debts +€1,456
up €1,456 (+47.1%), from €3,088 to €4,543
- Gross operating margin +€13,126
up €13,126 (+258.5%), from €5,078 to €18,204
- Taxes +€2,237
new in 2025: €2,237
- Other operating charges +€2,233
up €2,233 (+139.4%), from €1,602 to €3,836
- Staff costs -€758
no longer reported in 2025 (was €758)
- Depreciation +€697
up €697 (+40.1%), from €1,735 to €2,432
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €27,395 | €32,621 | +€5,226 | +19.1% |
| Fixed assets | 21/28 | €15,555 | €16,909 | +€1,355 | +8.7% |
| Intangible fixed assets | 21 | - | €1,112 | +€1,112 | |
| Tangible fixed assets | 22/27 | €12,555 | €12,797 | +€243 | +1.9% |
| Land and buildings | 22 | €11,573 | €11,776 | +€203 | +1.8% |
| Plant, machinery and equipment | 23 | €982 | €1,021 | +€39 | +4.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €11,840 | €15,712 | +€3,872 | +32.7% |
| Stocks and contracts in progress | 3 | €3,797 | €4,000 | +€203 | +5.3% |
| Stocks | 30/36 | €3,797 | €4,000 | +€203 | +5.3% |
| Amounts receivable within one year | 40/41 | €839 | €1,414 | +€576 | +68.6% |
| Other amounts receivable | 41 | €839 | €1,414 | +€576 | +68.6% |
| Cash at bank and in hand | 54/58 | €7,205 | €10,298 | +€3,093 | +42.9% |
| Total equity and liabilities | 10/49 | €27,395 | €32,621 | +€5,226 | +19.1% |
| Equity | 10/15 | €2,000 | €10,985 | +€8,985 | +449.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €8,985 | +€8,985 | |
| Amounts payable | 17/49 | €25,395 | €21,636 | -€3,759 | -14.8% |
| Amounts payable within one year | 42/48 | €25,395 | €21,636 | -€3,759 | -14.8% |
| Trade debts | 44 | €3,150 | €6,097 | +€2,947 | +93.5% |
| Suppliers | 440/4 | €3,150 | €6,097 | +€2,947 | +93.5% |
| Taxes, remuneration and social security | 45 | €3,088 | €4,543 | +€1,456 | +47.1% |
| Taxes | 450/3 | €3,088 | €4,543 | +€1,456 | +47.1% |
| Other amounts payable | 47/48 | €19,157 | €10,996 | -€8,161 | -42.6% |
| Remuneration, social security and pensions | 62 | €758 | - | -€758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €2,432 | +€697 | +40.1% |
| Other operating charges | 640/8 | €1,602 | €3,836 | +€2,233 | +139.4% |
| Gross operating margin | 9900 | €5,078 | €18,204 | +€13,126 | +258.5% |
| Operating profit (loss) | 9901 | €982 | €11,937 | +€10,954 | +1115.2% |
| Financial income | 75/76B | €29 | €6 | -€23 | -80.5% |
| Recurring financial income | 75 | €29 | €6 | -€23 | -80.5% |
| Financial charges | 65/66B | €1,011 | €720 | -€291 | -28.7% |
| Recurring financial charges | 65 | €1,011 | €720 | -€291 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | - | €11,222 | +€11,222 | |
| Income taxes | 67/77 | - | €2,237 | +€2,237 | |
| Profit (loss) for the period | 9904 | - | €8,985 | +€8,985 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €8,985 | +€8,985 |
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 9 October 2026 via checked.be.