Calis Bram: 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.
Calis Bram
Largest movements
- Receivables within one year -€25,111
down €25,111 (-48.2%), from €52,092 to €26,981
of which Other amounts receivable: -€16,713
- Tangible fixed assets -€22,257
down €22,257 (-23.5%), from €94,864 to €72,607
of which Furniture and vehicles: -€17,298
- Cash +€7,686
up €7,686 (+70.7%), from €10,878 to €18,564
mainly Depreciation (+€29,206) and Receivables within one year (+€25,111)
- Debts after one year -€17,364
down €17,364 (-33.6%), from €51,730 to €34,366
- Reserves -€16,390
down €16,390 (-31.7%), from €51,644 to €35,254
of which Distributable reserves: -€16,390
- Trade debts -€3,515
down €3,515 (-49.5%), from €7,099 to €3,584
- Tax, wage and social debts -€3,357
down €3,357 (-31.5%), from €10,644 to €7,287
- Gross operating margin -€23,808
down €23,808 (-33.7%), from €70,579 to €46,771
- Depreciation -€20,867
down €20,867 (-41.7%), from €50,073 to €29,206
- Other operating charges -€1,408
down €1,408 (-74.4%), from €1,892 to €484
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 | €166,081 | €125,867 | -€40,214 | -24.2% |
| Formation expenses | 20 | €551 | €367 | -€184 | -33.4% |
| Fixed assets | 21/28 | €95,214 | €72,957 | -€22,257 | -23.4% |
| Tangible fixed assets | 22/27 | €94,864 | €72,607 | -€22,257 | -23.5% |
| Plant, machinery and equipment | 23 | €24,730 | €19,771 | -€4,959 | -20.1% |
| Furniture and vehicles | 24 | €70,134 | €52,836 | -€17,298 | -24.7% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €70,316 | €52,543 | -€17,773 | -25.3% |
| Stocks and contracts in progress | 3 | €4,899 | €3,876 | -€1,023 | -20.9% |
| Stocks | 30/36 | €4,899 | €3,876 | -€1,023 | -20.9% |
| Amounts receivable within one year | 40/41 | €52,092 | €26,981 | -€25,111 | -48.2% |
| Trade receivables | 40 | €22,496 | €14,098 | -€8,398 | -37.3% |
| Other amounts receivable | 41 | €29,596 | €12,883 | -€16,713 | -56.5% |
| Cash at bank and in hand | 54/58 | €10,878 | €18,564 | +€7,686 | +70.7% |
| Deferred charges and accrued income | 490/1 | €2,447 | €3,122 | +€675 | +27.6% |
| Total equity and liabilities | 10/49 | €166,081 | €125,867 | -€40,214 | -24.2% |
| Equity | 10/15 | €79,656 | €63,266 | -€16,390 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,644 | €35,254 | -€16,390 | -31.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,784 | €33,394 | -€16,390 | -32.9% |
| Profit (loss) carried forward | 14 | €9,412 | €9,412 | = | 0.0% |
| Amounts payable | 17/49 | €86,425 | €62,601 | -€23,824 | -27.6% |
| Amounts payable after more than one year | 17 | €51,730 | €34,366 | -€17,364 | -33.6% |
| Financial debts | 170/4 | €51,730 | €34,366 | -€17,364 | -33.6% |
| Amounts payable within one year | 42/48 | €34,695 | €28,235 | -€6,460 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €16,952 | €17,364 | +€412 | +2.4% |
| Trade debts | 44 | €7,099 | €3,584 | -€3,515 | -49.5% |
| Suppliers | 440/4 | €7,099 | €3,584 | -€3,515 | -49.5% |
| Taxes, remuneration and social security | 45 | €10,644 | €7,287 | -€3,357 | -31.5% |
| Taxes | 450/3 | €10,644 | €7,287 | -€3,357 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,073 | €29,206 | -€20,867 | -41.7% |
| Other operating charges | 640/8 | €1,892 | €484 | -€1,408 | -74.4% |
| Gross operating margin | 9900 | €70,579 | €46,771 | -€23,808 | -33.7% |
| Operating profit (loss) | 9901 | €18,614 | €17,081 | -€1,533 | -8.2% |
| Financial income | 75/76B | €1,490 | €2,021 | +€531 | +35.6% |
| Recurring financial income | 75 | €1,490 | €2,021 | +€531 | +35.6% |
| Financial charges | 65/66B | €2,701 | €2,531 | -€170 | -6.3% |
| Recurring financial charges | 65 | €2,701 | €2,531 | -€170 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €17,403 | €16,571 | -€832 | -4.8% |
| Income taxes | 67/77 | €5,485 | €4,977 | -€508 | -9.3% |
| Profit (loss) for the period | 9904 | €11,918 | €11,594 | -€324 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,918 | €11,594 | -€324 | -2.7% |
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 22 October 2026 via checked.be.