CALISY: 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.
CALISY
Largest movements
- Cash -€10,966
down €10,966 (-14.7%), from €74,737 to €63,771
mainly Other debts (-€9,547) and Trade debts (-€8,406)
- Receivables within one year +€4,489
up €4,489 (+120.0%), from €3,741 to €8,230
of which Other amounts receivable: +€4,264
- Other debts -€9,547
no longer reported in 2025 (was €9,547)
- Trade debts -€8,406
down €8,406 (-40.5%), from €20,773 to €12,367
- Profit (loss) carried forward +€8,238
up €8,238 (+45.9%), from €17,964 to €26,202
- Tax, wage and social debts +€2,551
up €2,551 (+148.4%), from €1,719 to €4,270
- Gross operating margin +€9,067
up €9,067 (+106.2%), from €8,534 to €17,601
- Financial charges +€2,028
up €2,028 (+77.4%), from €2,619 to €4,647
- Taxes +€1,202
up €1,202 (+89.1%), from €1,349 to €2,551
- Other operating charges +€1,190
up €1,190 (+106.4%), from €1,119 to €2,309
- Financial income -€408
down €408 (-74.1%), from €550 to €142
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 | €91,820 | €84,809 | -€7,011 | -7.6% |
| Fixed assets | 21/28 | €12,580 | €12,581 | +€1 | 0.0% |
| Financial fixed assets | 28 | €12,580 | €12,581 | +€1 | 0.0% |
| Current assets | 29/58 | €79,240 | €72,228 | -€7,012 | -8.8% |
| Stocks and contracts in progress | 3 | €762 | €227 | -€535 | -70.2% |
| Stocks | 30/36 | €762 | €227 | -€535 | -70.2% |
| Amounts receivable within one year | 40/41 | €3,741 | €8,230 | +€4,489 | +120.0% |
| Trade receivables | 40 | €720 | €945 | +€225 | +31.2% |
| Other amounts receivable | 41 | €3,021 | €7,285 | +€4,264 | +141.2% |
| Cash at bank and in hand | 54/58 | €74,737 | €63,771 | -€10,966 | -14.7% |
| Total equity and liabilities | 10/49 | €91,820 | €84,809 | -€7,011 | -7.6% |
| Equity | 10/15 | €59,781 | €68,018 | +€8,237 | +13.8% |
| Contributions | 10/11 | €6,817 | €6,817 | -€0 | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,964 | €26,202 | +€8,238 | +45.9% |
| Amounts payable | 17/49 | €32,039 | €16,790 | -€15,249 | -47.6% |
| Amounts payable within one year | 42/48 | €32,039 | €16,637 | -€15,402 | -48.1% |
| Trade debts | 44 | €20,773 | €12,367 | -€8,406 | -40.5% |
| Suppliers | 440/4 | €20,773 | €12,367 | -€8,406 | -40.5% |
| Taxes, remuneration and social security | 45 | €1,719 | €4,270 | +€2,551 | +148.4% |
| Taxes | 450/3 | €1,719 | €4,270 | +€2,551 | +148.4% |
| Other amounts payable | 47/48 | €9,547 | - | -€9,547 | |
| Accrued charges and deferred income | 492/3 | - | €153 | +€153 | |
| Other operating charges | 640/8 | €1,119 | €2,309 | +€1,190 | +106.4% |
| Gross operating margin | 9900 | €8,534 | €17,601 | +€9,067 | +106.2% |
| Operating profit (loss) | 9901 | €7,415 | €15,292 | +€7,877 | +106.2% |
| Financial income | 75/76B | €550 | €142 | -€408 | -74.1% |
| Recurring financial income | 75 | €550 | €142 | -€408 | -74.1% |
| Financial charges | 65/66B | €2,619 | €4,647 | +€2,028 | +77.4% |
| Recurring financial charges | 65 | €2,619 | €4,647 | +€2,028 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €5,346 | €10,788 | +€5,442 | +101.8% |
| Income taxes | 67/77 | €1,349 | €2,551 | +€1,202 | +89.1% |
| Profit (loss) for the period | 9904 | €3,997 | €8,237 | +€4,240 | +106.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,997 | €8,237 | +€4,240 | +106.1% |
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 11 October 2026 via checked.be.