CALISTOBIS: 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.
CALISTOBIS
Largest movements
- Current investments +€1.2m
up €1.2m (+5.3%), from €21.9m to €23.1m
- Cash -€705,791
down €705,791 (-37.3%), from €1.9m to €1.2m
mainly Current investments (-€1.2m) and Investment in fixed assets (net) (-€417,533)
- Financial fixed assets +€417,533
up €417,533 (+20.9%), from €2.0m to €2.4m
- Reserves +€657,000
up €657,000 (+2.5%), from €26.3m to €26.9m
of which Distributable reserves: +€657,000
- Financial income -€1.2m
down €1.2m (-37.4%), from €3.1m to €1.9m
- Financial charges +€870,749
up €870,749, from -€74,111 to €796,637
- Taxes -€369,625
down €369,625 (-54.8%), from €673,918 to €304,294
- Gross operating margin -€61,685
down €61,685 (-122%), from -€50,392 to -€112,078
- Other operating charges +€46,634
up €46,634 (+4,079%), from €1,143 to €47,777
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 | €26,696,814 | €27,439,243 | +€742,429 | +2.8% |
| Fixed assets | 21/28 | €2,002,954 | €2,415,223 | +€412,270 | +20.6% |
| Tangible fixed assets | 22/27 | €6,287 | €1,024 | -€5,263 | -83.7% |
| Furniture and vehicles | 24 | €280 | - | -€280 | |
| Leasing and similar rights | 25 | €6,007 | €1,024 | -€4,983 | -83.0% |
| Financial fixed assets | 28 | €1,996,667 | €2,414,200 | +€417,533 | +20.9% |
| Current assets | 29/58 | €24,693,860 | €25,024,020 | +€330,160 | +1.3% |
| Amounts receivable within one year | 40/41 | €767,691 | €754,799 | -€12,891 | -1.7% |
| Other amounts receivable | 41 | €767,691 | €754,799 | -€12,891 | -1.7% |
| Current investments | 50/53 | €21,915,442 | €23,068,447 | +€1.2m | +5.3% |
| Cash at bank and in hand | 54/58 | €1,893,694 | €1,187,903 | -€705,791 | -37.3% |
| Deferred charges and accrued income | 490/1 | €117,033 | €12,870 | -€104,163 | -89.0% |
| Total equity and liabilities | 10/49 | €26,696,814 | €27,439,243 | +€742,429 | +2.8% |
| Equity | 10/15 | €26,296,455 | €26,953,662 | +€657,207 | +2.5% |
| Contributions | 10/11 | €25,233 | €25,233 | = | 0.0% |
| Reserves | 13 | €26,269,096 | €26,926,096 | +€657,000 | +2.5% |
| Non-distributable reserves | 130/1 | €2,523 | €2,523 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,523 | €2,523 | = | 0.0% |
| Distributable reserves | 133 | €26,266,573 | €26,923,573 | +€657,000 | +2.5% |
| Profit (loss) carried forward | 14 | €2,126 | €2,333 | +€207 | +9.7% |
| Amounts payable | 17/49 | €400,359 | €485,581 | +€85,222 | +21.3% |
| Amounts payable within one year | 42/48 | €367,530 | €485,581 | +€118,050 | +32.1% |
| Trade debts | 44 | €25,767 | €33,108 | +€7,341 | +28.5% |
| Suppliers | 440/4 | €25,767 | €33,108 | +€7,341 | +28.5% |
| Taxes, remuneration and social security | 45 | €338,600 | €445,135 | +€106,535 | +31.5% |
| Taxes | 450/3 | €338,600 | €427,115 | +€88,515 | +26.1% |
| Remuneration and social security | 454/9 | - | €18,020 | +€18,020 | |
| Other amounts payable | 47/48 | €3,164 | €7,339 | +€4,175 | +132% |
| Accrued charges and deferred income | 492/3 | €32,828 | - | -€32,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,663 | €5,263 | -€400 | -7.1% |
| Other operating charges | 640/8 | €1,143 | €47,777 | +€46,634 | +4,079% |
| Gross operating margin | 9900 | -€50,392 | -€112,078 | -€61,685 | -122% |
| Operating profit (loss) | 9901 | -€57,198 | -€165,118 | -€107,920 | -189% |
| Financial income | 75/76B | €3,073,637 | €1,923,256 | -€1.2m | -37.4% |
| Recurring financial income | 75 | €3,073,637 | €1,923,256 | -€1.2m | -37.4% |
| Financial charges | 65/66B | -€74,111 | €796,637 | +€870,749 | |
| Recurring financial charges | 65 | -€74,111 | €796,637 | +€870,749 | |
| Profit (loss) for the period before taxes | 9903 | €3,090,550 | €961,501 | -€2.1m | -68.9% |
| Income taxes | 67/77 | €673,918 | €304,294 | -€369,625 | -54.8% |
| Profit (loss) for the period | 9904 | €2,416,632 | €657,207 | -€1.8m | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,416,632 | €657,207 | -€1.8m | -72.8% |
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 20 October 2026 via checked.be.