CALISOL: 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.
CALISOL
Largest movements
- Receivables within one year -€26,570
down €26,570 (-34.6%), from €76,740 to €50,170
of which Trade receivables: -€35,060
- Cash +€22,021
up €22,021 (+50.9%), from €43,295 to €65,315
mainly Net result for the year (+€38,805) and Receivables within one year (+€26,570)
- Tangible fixed assets -€3,899
down €3,899 (-78.8%), from €4,949 to €1,049
of which Furniture and vehicles: -€4,949
- Deferred charges and accrued income -€3,404
down €3,404 (-61.2%), from €5,559 to €2,155
- Profit (loss) carried forward -€41,195
down €41,195 (-49.5%), from €83,279 to €42,084
- Other debts +€22,895
up €22,895 (+105.2%), from €21,757 to €44,652
- Tax, wage and social debts +€4,004
up €4,004 (+33.2%), from €12,046 to €16,050
- Accrued charges and deferred income +€1,768
up €1,768 (+102.0%), from €1,734 to €3,501
- Taxes -€3,378
down €3,378 (-26.8%), from €12,618 to €9,241
- Other operating charges +€2,212
up €2,212 (+117.5%), from €1,882 to €4,094
- Gross operating margin -€1,900
down €1,900 (-3.1%), from €61,283 to €59,383
- Depreciation -€1,844
down €1,844 (-27.0%), from €6,834 to €4,990
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 | €141,495 | €129,075 | -€12,421 | -8.8% |
| Fixed assets | 21/28 | €6,139 | €2,239 | -€3,899 | -63.5% |
| Tangible fixed assets | 22/27 | €4,949 | €1,049 | -€3,899 | -78.8% |
| Plant, machinery and equipment | 23 | - | €1,049 | +€1,049 | |
| Furniture and vehicles | 24 | €4,949 | - | -€4,949 | |
| Financial fixed assets | 28 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €135,356 | €126,835 | -€8,521 | -6.3% |
| Stocks and contracts in progress | 3 | €9,763 | €9,196 | -€567 | -5.8% |
| Stocks | 30/36 | €9,763 | €9,196 | -€567 | -5.8% |
| Amounts receivable within one year | 40/41 | €76,740 | €50,170 | -€26,570 | -34.6% |
| Trade receivables | 40 | €75,015 | €39,955 | -€35,060 | -46.7% |
| Other amounts receivable | 41 | €1,725 | €10,215 | +€8,490 | +492.1% |
| Cash at bank and in hand | 54/58 | €43,295 | €65,315 | +€22,021 | +50.9% |
| Deferred charges and accrued income | 490/1 | €5,559 | €2,155 | -€3,404 | -61.2% |
| Total equity and liabilities | 10/49 | €141,495 | €129,075 | -€12,421 | -8.8% |
| Equity | 10/15 | €91,439 | €50,244 | -€41,195 | -45.1% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 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 | €83,279 | €42,084 | -€41,195 | -49.5% |
| Amounts payable | 17/49 | €50,056 | €78,830 | +€28,775 | +57.5% |
| Amounts payable within one year | 42/48 | €48,322 | €75,329 | +€27,007 | +55.9% |
| Financial debts | 43 | €5,023 | €5,000 | -€23 | -0.5% |
| Credit institutions | 430/8 | €5,023 | €5,000 | -€23 | -0.5% |
| Trade debts | 44 | €9,496 | €9,627 | +€131 | +1.4% |
| Suppliers | 440/4 | €9,496 | €9,627 | +€131 | +1.4% |
| Taxes, remuneration and social security | 45 | €12,046 | €16,050 | +€4,004 | +33.2% |
| Taxes | 450/3 | €12,046 | €16,050 | +€4,004 | +33.2% |
| Other amounts payable | 47/48 | €21,757 | €44,652 | +€22,895 | +105.2% |
| Accrued charges and deferred income | 492/3 | €1,734 | €3,501 | +€1,768 | +102.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,834 | €4,990 | -€1,844 | -27.0% |
| Other operating charges | 640/8 | €1,882 | €4,094 | +€2,212 | +117.5% |
| Gross operating margin | 9900 | €61,283 | €59,383 | -€1,900 | -3.1% |
| Operating profit (loss) | 9901 | €52,566 | €50,299 | -€2,267 | -4.3% |
| Financial charges | 65/66B | €2,176 | €2,253 | +€77 | +3.5% |
| Recurring financial charges | 65 | €2,176 | €2,253 | +€77 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €50,390 | €48,046 | -€2,344 | -4.7% |
| Income taxes | 67/77 | €12,618 | €9,241 | -€3,378 | -26.8% |
| Profit (loss) for the period | 9904 | €37,771 | €38,805 | +€1,034 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,771 | €38,805 | +€1,034 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.