CALISTO: what changed
What changed
CALISTO
NACE 43.240, Other construction installation
filed annual accounts (NBB)
Net result for the year
-€32,877
2024 · -€104,467+€71,590
Equity
-€129,675
2024 · -€96,797-€32,877
Cash
€7,021
2024 · €9,176-€2,155
Balance sheet total
€1.9m
2024 · €1.6m+€353,023
Largest movements
Assets
- Financial fixed assets +€175,000
new in 2025: €175,000
- Tangible fixed assets +€95,074
up €95,074 (+6.2%), from €1.5m to €1.6m
of which Land and buildings: +€93,117
- Receivables within one year +€83,534
up €83,534 (+310%), from €26,967 to €110,502
of which Trade receivables: +€67,678
Equity and liabilities
- Debts after one year +€715,511
up €715,511 (+246%), from €291,273 to €1.0m
- Short-term financial debts -€570,000
down €570,000 (-74.0%), from €770,000 to €200,000
- Other debts +€223,000
up €223,000 (+35.5%), from €627,500 to €850,500
- Profit (loss) carried forward -€32,877
down €32,877 (-27.0%), from -€121,797 to -€154,675
Income statement
- Gross operating margin +€89,563
up €89,563 (+1,091%), from €8,209 to €97,771
- Financial charges +€34,768
up €34,768 (+117%), from €29,752 to €64,520
- Depreciation -€18,139
down €18,139 (-23.3%), from €77,855 to €59,717
- Other operating charges +€1,873
up €1,873 (+37.0%), from €5,069 to €6,942
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.
Result 2024
-€104,467
Gross operating margin
+€89,563
Depreciation
+€18,139
Other operating charges
-€1,873
Financial income
+€530
Financial charges
-€34,768
Result 2025
-€32,877
raises the resultlowers the result
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.
From operations
+€166,098
Investment
-€329,791
Financing
+€161,537
Cash 2024
€9,176
From operations (derived)
+€166,098
Net result for the year
-€32,877
Depreciation
+€59,717
Receivables within one year
-€83,534
Smaller working-capital items
-€206
Other debts
+€223,000
Investment (derived)
-€329,791
Investment in fixed assets (net)
-€329,791
Financing
+€161,537
Debts after one year
+€715,511
Current portion of long-term debt
+€16,026
Short-term financial debts
-€570,000
Cash 2025
€7,021
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,592,586 | €1,945,608 | +€353,023 | +22.2% |
| Fixed assets | 21/28 | €1,534,145 | €1,804,219 | +€270,074 | +17.6% |
| Tangible fixed assets | 22/27 | €1,534,145 | €1,629,219 | +€95,074 | +6.2% |
| Land and buildings | 22 | €1,534,145 | €1,627,262 | +€93,117 | +6.1% |
| Plant, machinery and equipment | 23 | - | €1,528 | +€1,528 | |
| Furniture and vehicles | 24 | - | €429 | +€429 | |
| Financial fixed assets | 28 | - | €175,000 | +€175,000 | |
| Current assets | 29/58 | €58,441 | €141,389 | +€82,949 | +142% |
| Stocks and contracts in progress | 3 | €21,351 | €21,351 | = | 0.0% |
| Stocks | 30/36 | €21,351 | €21,351 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,967 | €110,502 | +€83,534 | +310% |
| Trade receivables | 40 | €25,000 | €92,678 | +€67,678 | +271% |
| Other amounts receivable | 41 | €1,967 | €17,824 | +€15,856 | +806% |
| Cash at bank and in hand | 54/58 | €9,176 | €7,021 | -€2,155 | -23.5% |
| Deferred charges and accrued income | 490/1 | €946 | €2,516 | +€1,570 | +166% |
| Total equity and liabilities | 10/49 | €1,592,586 | €1,945,608 | +€353,023 | +22.2% |
| Equity | 10/15 | -€96,797 | -€129,675 | -€32,877 | -34.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | €25,000 | = | 0.0% |
| Issued capital | 100 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,797 | -€154,675 | -€32,877 | -27.0% |
| Amounts payable | 17/49 | €1,689,383 | €2,075,283 | +€385,900 | +22.8% |
| Amounts payable after more than one year | 17 | €291,273 | €1,006,784 | +€715,511 | +246% |
| Financial debts | 170/4 | €291,273 | €1,006,784 | +€715,511 | +246% |
| Amounts payable within one year | 42/48 | €1,397,697 | €1,067,678 | -€330,019 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | - | €16,026 | +€16,026 | |
| Financial debts | 43 | €770,000 | €200,000 | -€570,000 | -74.0% |
| Other loans | 439 | €770,000 | €200,000 | -€570,000 | -74.0% |
| Trade debts | 44 | €197 | €1,152 | +€955 | +485% |
| Suppliers | 440/4 | €197 | €1,152 | +€955 | +485% |
| Other amounts payable | 47/48 | €627,500 | €850,500 | +€223,000 | +35.5% |
| Accrued charges and deferred income | 492/3 | €414 | €822 | +€408 | +98.7% |
| Non-recurring operating income | 76A | - | €119,677 | +€119,677 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,855 | €59,717 | -€18,139 | -23.3% |
| Other operating charges | 640/8 | €5,069 | €6,942 | +€1,873 | +37.0% |
| Gross operating margin | 9900 | €8,209 | €97,771 | +€89,563 | +1,091% |
| Operating profit (loss) | 9901 | -€74,715 | €31,113 | +€105,828 | |
| Financial income | 75/76B | €0 | €530 | +€530 | +2,649,550% |
| Recurring financial income | 75 | €0 | €530 | +€530 | +2,649,550% |
| Financial charges | 65/66B | €29,752 | €64,520 | +€34,768 | +117% |
| Recurring financial charges | 65 | €29,752 | €64,520 | +€34,768 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€104,467 | -€32,877 | +€71,590 | +68.5% |
| Profit (loss) for the period | 9904 | -€104,467 | -€32,877 | +€71,590 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,467 | -€32,877 | +€71,590 | +68.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.