CALISMA: 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.
CALISMA
Largest movements
- Cash +€29,976
up €29,976 (+17.7%), from €169,541 to €199,517
mainly Other debts (+€248,740) and Net result for the year (+€159,142)
- Other debts +€248,740
up €248,740 (+3324.7%), from €7,482 to €256,221
- Reserves -€89,000
down €89,000 (-14.6%), from €610,860 to €521,860
of which Distributable reserves: -€89,000
- Tax, wage and social debts -€55,817
down €55,817 (-82.6%), from €67,541 to €11,724
- Debts after one year -€55,052
down €55,052 (-14.8%), from €372,678 to €317,625
of which Financial debts: -€55,052
- Trade debts -€15,181
down €15,181 (-66.4%), from €22,854 to €7,673
- Gross operating margin -€41,886
down €41,886 (-12.3%), from €339,714 to €297,828
- Taxes -€19,852
down €19,852 (-26.7%), from €74,409 to €54,556
- Depreciation -€5,244
down €5,244 (-8.0%), from €65,909 to €60,665
- Financial charges +€4,389
up €4,389 (+27.6%), from €15,925 to €20,313
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 | €1,176,782 | €1,209,805 | +€33,022 | +2.8% |
| Fixed assets | 21/28 | €919,684 | €912,380 | -€7,304 | -0.8% |
| Tangible fixed assets | 22/27 | €819,684 | €812,380 | -€7,304 | -0.9% |
| Land and buildings | 22 | €785,118 | €749,163 | -€35,955 | -4.6% |
| Plant, machinery and equipment | 23 | €8,808 | €11,171 | +€2,363 | +26.8% |
| Furniture and vehicles | 24 | €25,758 | €34,144 | +€8,386 | +32.6% |
| Other tangible fixed assets | 26 | - | €17,901 | +€17,901 | |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €257,098 | €297,425 | +€40,327 | +15.7% |
| Amounts receivable within one year | 40/41 | €85,424 | €94,034 | +€8,609 | +10.1% |
| Trade receivables | 40 | €85,424 | €91,058 | +€5,633 | +6.6% |
| Other amounts receivable | 41 | - | €2,976 | +€2,976 | |
| Cash at bank and in hand | 54/58 | €169,541 | €199,517 | +€29,976 | +17.7% |
| Deferred charges and accrued income | 490/1 | €2,133 | €3,875 | +€1,742 | +81.7% |
| Total equity and liabilities | 10/49 | €1,176,782 | €1,209,805 | +€33,022 | +2.8% |
| Equity | 10/15 | €632,921 | €543,063 | -€89,858 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610,860 | €521,860 | -€89,000 | -14.6% |
| 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 | €609,000 | €520,000 | -€89,000 | -14.6% |
| Profit (loss) carried forward | 14 | €3,461 | €2,603 | -€858 | -24.8% |
| Amounts payable | 17/49 | €543,862 | €666,742 | +€122,880 | +22.6% |
| Amounts payable after more than one year | 17 | €372,678 | €317,625 | -€55,052 | -14.8% |
| Financial debts | 170/4 | €139,798 | €84,745 | -€55,052 | -39.4% |
| Other amounts payable | 178/9 | €232,880 | €232,880 | = | 0.0% |
| Amounts payable within one year | 42/48 | €157,647 | €330,671 | +€173,024 | +109.8% |
| Current portion of amounts payable after more than one year | 42 | €59,770 | €55,052 | -€4,717 | -7.9% |
| Trade debts | 44 | €22,854 | €7,673 | -€15,181 | -66.4% |
| Suppliers | 440/4 | €22,854 | €7,673 | -€15,181 | -66.4% |
| Taxes, remuneration and social security | 45 | €67,541 | €11,724 | -€55,817 | -82.6% |
| Taxes | 450/3 | €67,541 | €11,724 | -€55,817 | -82.6% |
| Other amounts payable | 47/48 | €7,482 | €256,221 | +€248,740 | +3324.7% |
| Accrued charges and deferred income | 492/3 | €13,538 | €18,446 | +€4,909 | +36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,909 | €60,665 | -€5,244 | -8.0% |
| Other operating charges | 640/8 | €5,994 | €3,152 | -€2,842 | -47.4% |
| Gross operating margin | 9900 | €339,714 | €297,828 | -€41,886 | -12.3% |
| Operating profit (loss) | 9901 | €267,811 | €234,011 | -€33,800 | -12.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15,925 | €20,313 | +€4,389 | +27.6% |
| Recurring financial charges | 65 | €15,925 | €20,313 | +€4,389 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €251,887 | €213,698 | -€38,188 | -15.2% |
| Income taxes | 67/77 | €74,409 | €54,556 | -€19,852 | -26.7% |
| Profit (loss) for the period | 9904 | €177,478 | €159,142 | -€18,336 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €177,478 | €159,142 | -€18,336 | -10.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.