Calisteph: 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.
Calisteph
Largest movements
- Stocks and contracts -€7,200
no longer reported in 2025 (was €7,200)
- Cash +€4,488
up €4,488 (+35.2%), from €12,763 to €17,251
mainly Other debts (+€13,967) and Stocks and contracts (+€7,200)
- Financial fixed assets -€1,670
no longer reported in 2025 (was €1,670)
- Other debts +€13,967
up €13,967 (+168.2%), from €8,306 to €22,273
- Trade debts -€6,703
down €6,703 (-99.6%), from €6,733 to €30
- Profit (loss) carried forward -€6,570
down €6,570 (-111.1%), from -€5,912 to -€12,482
- Tax, wage and social debts -€6,129
down €6,129 (-58.9%), from €10,411 to €4,282
- Current portion of long-term debt +€877
new in 2025: €877
- Financial charges -€948
down €948 (-29.3%), from €3,237 to €2,288
- Gross operating margin -€453
down €453 (-14.9%), from -€3,039 to -€3,492
- Depreciation -€378
down €378 (-100.0%), from €378 to €0
- Taxes +€194
up €194 (+140.0%), from €138 to €332
- Other operating charges +€163
up €163 (+55.2%), from €295 to €458
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 | €26,537 | €21,980 | -€4,557 | -17.2% |
| Fixed assets | 21/28 | €1,670 | - | -€1,670 | |
| Financial fixed assets | 28 | €1,670 | - | -€1,670 | |
| Current assets | 29/58 | €24,867 | €21,980 | -€2,887 | -11.6% |
| Stocks and contracts in progress | 3 | €7,200 | - | -€7,200 | |
| Stocks | 30/36 | €7,200 | - | -€7,200 | |
| Amounts receivable within one year | 40/41 | €4,905 | €4,730 | -€175 | -3.6% |
| Other amounts receivable | 41 | €4,905 | €4,730 | -€175 | -3.6% |
| Cash at bank and in hand | 54/58 | €12,763 | €17,251 | +€4,488 | +35.2% |
| Total equity and liabilities | 10/49 | €26,537 | €21,980 | -€4,557 | -17.2% |
| Equity | 10/15 | €1,088 | -€5,482 | -€6,570 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,912 | -€12,482 | -€6,570 | -111.1% |
| Amounts payable | 17/49 | €25,449 | €27,462 | +€2,013 | +7.9% |
| Amounts payable within one year | 42/48 | €25,449 | €27,462 | +€2,013 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | - | €877 | +€877 | |
| Trade debts | 44 | €6,733 | €30 | -€6,703 | -99.6% |
| Suppliers | 440/4 | €6,733 | €30 | -€6,703 | -99.6% |
| Taxes, remuneration and social security | 45 | €10,411 | €4,282 | -€6,129 | -58.9% |
| Taxes | 450/3 | €10,411 | €4,282 | -€6,129 | -58.9% |
| Other amounts payable | 47/48 | €8,306 | €22,273 | +€13,967 | +168.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €0 | -€378 | -100.0% |
| Other operating charges | 640/8 | €295 | €458 | +€163 | +55.2% |
| Gross operating margin | 9900 | -€3,039 | -€3,492 | -€453 | -14.9% |
| Operating profit (loss) | 9901 | -€3,712 | -€3,950 | -€238 | -6.4% |
| Financial income | 75/76B | €68 | - | -€68 | |
| Recurring financial income | 75 | €68 | - | -€68 | |
| Financial charges | 65/66B | €3,237 | €2,288 | -€948 | -29.3% |
| Recurring financial charges | 65 | €3,237 | €2,288 | -€948 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,880 | -€6,238 | +€642 | +9.3% |
| Income taxes | 67/77 | €138 | €332 | +€194 | +140.0% |
| Profit (loss) for the period | 9904 | -€7,019 | -€6,570 | +€449 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,019 | -€6,570 | +€449 | +6.4% |
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 1 October 2026 via checked.be.