CALISTER: what changed
CALISTER
Largest movements
- Cash +€12,856
up €12,856 (+24.4%), from €52,613 to €65,469
mainly Net result for the year (+€25,103) and Tax, wage and social debts (+€9,156)
- Tangible fixed assets -€7,001
down €7,001 (-23.4%), from €29,907 to €22,906
- Tax, wage and social debts +€9,156
up €9,156 (+368%), from €2,489 to €11,645
- Debts after one year -€7,966
down €7,966 (-37.5%), from €21,237 to €13,271
- Profit (loss) carried forward +€3,103
up €3,103 (+143%), from €2,171 to €5,274
- Trade debts +€1,244
up €1,244 (+15.9%), from €7,829 to €9,073
- Gross operating margin -€10,729
down €10,729 (-19.6%), from €54,844 to €44,115
- Depreciation +€3,062
up €3,062 (+77.7%), from €3,939 to €7,001
- Taxes +€1,844
up €1,844 (+23.9%), from €7,702 to €9,546
- Other operating charges -€1,029
down €1,029 (-51.9%), from €1,983 to €954
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,942 | €88,797 | +€5,855 | +7.1% |
| Fixed assets | 21/28 | €30,003 | €23,002 | -€7,001 | -23.3% |
| Tangible fixed assets | 22/27 | €29,907 | €22,906 | -€7,001 | -23.4% |
| Furniture and vehicles | 24 | €29,907 | €22,906 | -€7,001 | -23.4% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €52,939 | €65,795 | +€12,856 | +24.3% |
| Cash at bank and in hand | 54/58 | €52,613 | €65,469 | +€12,856 | +24.4% |
| Deferred charges and accrued income | 490/1 | €326 | €326 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,942 | €88,797 | +€5,855 | +7.1% |
| Equity | 10/15 | €20,771 | €23,874 | +€3,103 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,171 | €5,274 | +€3,103 | +143% |
| Amounts payable | 17/49 | €62,171 | €64,923 | +€2,752 | +4.4% |
| Amounts payable after more than one year | 17 | €21,237 | €13,271 | -€7,966 | -37.5% |
| Financial debts | 170/4 | €21,237 | €13,271 | -€7,966 | -37.5% |
| Amounts payable within one year | 42/48 | €40,934 | €51,652 | +€10,718 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €7,659 | €7,966 | +€307 | +4.0% |
| Trade debts | 44 | €7,829 | €9,073 | +€1,244 | +15.9% |
| Suppliers | 440/4 | €7,829 | €9,073 | +€1,244 | +15.9% |
| Taxes, remuneration and social security | 45 | €2,489 | €11,645 | +€9,156 | +368% |
| Taxes | 450/3 | €2,489 | €11,645 | +€9,156 | +368% |
| Other amounts payable | 47/48 | €22,957 | €22,968 | +€11 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,939 | €7,001 | +€3,062 | +77.7% |
| Other operating charges | 640/8 | €1,983 | €954 | -€1,029 | -51.9% |
| Gross operating margin | 9900 | €54,844 | €44,115 | -€10,729 | -19.6% |
| Operating profit (loss) | 9901 | €48,922 | €36,160 | -€12,762 | -26.1% |
| Financial charges | 65/66B | €1,208 | €1,511 | +€303 | +25.1% |
| Recurring financial charges | 65 | €1,208 | €1,511 | +€303 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €47,714 | €34,649 | -€13,065 | -27.4% |
| Income taxes | 67/77 | €7,702 | €9,546 | +€1,844 | +23.9% |
| Profit (loss) for the period | 9904 | €40,012 | €25,103 | -€14,909 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,012 | €25,103 | -€14,909 | -37.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.