CALIS CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets +€101,142
up €101,142 (+11,373%), from €889 to €102,031
of which Land and buildings: +€100,000
- Cash -€64,650
down €64,650 (-26.7%), from €241,768 to €177,119
mainly Investment in fixed assets (net) (-€101,537) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€17,375
up €17,375 (+168%), from €10,361 to €27,736
of which Trade receivables: +€16,469
- Profit (loss) carried forward +€54,246
up €54,246 (+25.4%), from €213,650 to €267,896
- Other operating charges +€12,876
up €12,876 (+1,446%), from €891 to €13,766
- Gross operating margin +€4,854
up €4,854 (+4.4%), from €109,916 to €114,770
- Taxes -€2,021
down €2,021 (-7.2%), from €28,190 to €26,169
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 | €254,375 | €308,755 | +€54,380 | +21.4% |
| Fixed assets | 21/28 | €889 | €102,031 | +€101,142 | +11,373% |
| Tangible fixed assets | 22/27 | €889 | €102,031 | +€101,142 | +11,373% |
| Land and buildings | 22 | - | €100,000 | +€100,000 | |
| Furniture and vehicles | 24 | €889 | €2,031 | +€1,142 | +128% |
| Current assets | 29/58 | €253,486 | €206,724 | -€46,762 | -18.4% |
| Amounts receivable within one year | 40/41 | €10,361 | €27,736 | +€17,375 | +168% |
| Trade receivables | 40 | €7,081 | €23,550 | +€16,469 | +233% |
| Other amounts receivable | 41 | €3,280 | €4,186 | +€906 | +27.6% |
| Cash at bank and in hand | 54/58 | €241,768 | €177,119 | -€64,650 | -26.7% |
| Deferred charges and accrued income | 490/1 | €1,356 | €1,869 | +€513 | +37.8% |
| Total equity and liabilities | 10/49 | €254,375 | €308,755 | +€54,380 | +21.4% |
| Equity | 10/15 | €234,110 | €288,356 | +€54,246 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,650 | €267,896 | +€54,246 | +25.4% |
| Amounts payable | 17/49 | €20,265 | €20,399 | +€134 | +0.7% |
| Amounts payable within one year | 42/48 | €20,265 | €20,399 | +€134 | +0.7% |
| Trade debts | 44 | €265 | €568 | +€303 | +114% |
| Suppliers | 440/4 | €265 | €568 | +€303 | +114% |
| Taxes, remuneration and social security | 45 | €6,000 | €5,831 | -€169 | -2.8% |
| Taxes | 450/3 | €6,000 | €5,831 | -€169 | -2.8% |
| Other amounts payable | 47/48 | €14,000 | €14,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €197 | €396 | +€199 | +101% |
| Other operating charges | 640/8 | €891 | €13,766 | +€12,876 | +1,446% |
| Gross operating margin | 9900 | €109,916 | €114,770 | +€4,854 | +4.4% |
| Operating profit (loss) | 9901 | €108,829 | €100,608 | -€8,221 | -7.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €191 | €194 | +€2 | +1.1% |
| Recurring financial charges | 65 | €191 | €194 | +€2 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €108,638 | €100,415 | -€8,223 | -7.6% |
| Income taxes | 67/77 | €28,190 | €26,169 | -€2,021 | -7.2% |
| Profit (loss) for the period | 9904 | €80,448 | €74,246 | -€6,202 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80,448 | €74,246 | -€6,202 | -7.7% |
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 16 October 2026 via checked.be.