CALISTHERAPY: 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.
CALISTHERAPY
Largest movements
- Cash +€32,787
up €32,787 (+86.3%), from €37,971 to €70,758
mainly Net result for the year (+€37,715) and Debts after one year (+€25,063)
- Tangible fixed assets +€30,150
up €30,150 (+184%), from €16,374 to €46,524
of which Furniture and vehicles: +€28,536
- Profit (loss) carried forward +€37,715
up €37,715 (+143%), from €26,354 to €64,069
- Debts after one year +€25,063
new in 2025: €25,063
- Current portion of long-term debt +€6,676
new in 2025: €6,676
- Trade debts -€4,850
down €4,850 (-35.4%), from €13,703 to €8,854
- Tax, wage and social debts -€4,782
down €4,782 (-51.5%), from €9,287 to €4,505
of which Taxes: -€4,782
- Gross operating margin +€21,803
up €21,803 (+56.2%), from €38,764 to €60,567
- Taxes +€6,297
up €6,297 (+84.0%), from €7,496 to €13,793
- Depreciation +€2,431
up €2,431 (+75.6%), from €3,214 to €5,646
- Other operating charges +€947
up €947 (+898%), from €106 to €1,053
- Financial charges +€650
up €650 (+2,685%), from €24 to €674
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 | €54,344 | €117,282 | +€62,937 | +116% |
| Fixed assets | 21/28 | €16,374 | €46,524 | +€30,150 | +184% |
| Tangible fixed assets | 22/27 | €16,374 | €46,524 | +€30,150 | +184% |
| Land and buildings | 22 | - | €1,932 | +€1,932 | |
| Plant, machinery and equipment | 23 | €1,315 | €997 | -€318 | -24.2% |
| Furniture and vehicles | 24 | €15,059 | €43,595 | +€28,536 | +189% |
| Current assets | 29/58 | €37,971 | €70,758 | +€32,787 | +86.3% |
| Cash at bank and in hand | 54/58 | €37,971 | €70,758 | +€32,787 | +86.3% |
| Total equity and liabilities | 10/49 | €54,344 | €117,282 | +€62,937 | +116% |
| Equity | 10/15 | €31,354 | €69,069 | +€37,715 | +120% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,354 | €64,069 | +€37,715 | +143% |
| Amounts payable | 17/49 | €22,991 | €48,213 | +€25,222 | +110% |
| Amounts payable after more than one year | 17 | - | €25,063 | +€25,063 | |
| Financial debts | 170/4 | - | €25,063 | +€25,063 | |
| Amounts payable within one year | 42/48 | €22,991 | €23,150 | +€160 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,676 | +€6,676 | |
| Trade debts | 44 | €13,703 | €8,854 | -€4,850 | -35.4% |
| Suppliers | 440/4 | €13,703 | €8,854 | -€4,850 | -35.4% |
| Taxes, remuneration and social security | 45 | €9,287 | €4,505 | -€4,782 | -51.5% |
| Taxes | 450/3 | €7,487 | €2,705 | -€4,782 | -63.9% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,115 | +€3,115 | |
| Remuneration, social security and pensions | 62 | €1,600 | €1,920 | +€320 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,214 | €5,646 | +€2,431 | +75.6% |
| Other operating charges | 640/8 | €106 | €1,053 | +€947 | +898% |
| Non-recurring operating charges | 66A | - | €59 | +€59 | |
| Gross operating margin | 9900 | €38,764 | €60,567 | +€21,803 | +56.2% |
| Operating profit (loss) | 9901 | €33,844 | €51,889 | +€18,045 | +53.3% |
| Financial income | 75/76B | €30 | €293 | +€263 | +877% |
| Recurring financial income | 75 | €30 | €293 | +€263 | +877% |
| Financial charges | 65/66B | €24 | €674 | +€650 | +2,685% |
| Recurring financial charges | 65 | €24 | €674 | +€650 | +2,685% |
| Profit (loss) for the period before taxes | 9903 | €33,850 | €51,508 | +€17,659 | +52.2% |
| Income taxes | 67/77 | €7,496 | €13,793 | +€6,297 | +84.0% |
| Profit (loss) for the period | 9904 | €26,354 | €37,715 | +€11,361 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,354 | €37,715 | +€11,361 | +43.1% |
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 14 October 2026 via checked.be.