Calita: 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.
Calita
Largest movements
- Cash -€54,583
down €54,583 (-41.6%), from €131,119 to €76,535
mainly Contributions, distributions and other (-€140,000) and Receivables within one year (-€24,516)
- Receivables within one year +€24,516
up €24,516 (+94.6%), from €25,920 to €50,436
of which Trade receivables: +€27,259
- Deferred charges and accrued income +€7,652
up €7,652, from €0 to €7,652
- Tangible fixed assets -€7,429
down €7,429 (-3.6%), from €208,749 to €201,320
of which Land and buildings: -€6,188
- Reserves -€125,300
down €125,300 (-94.8%), from €132,104 to €6,805
of which Distributable reserves: -€122,300
- Other debts +€113,086
up €113,086 (+489%), from €23,116 to €136,201
- Debts after one year -€15,000
down €15,000 (-10.3%), from €146,250 to €131,250
- Profit (loss) carried forward -€4,579
down €4,579 (-31.2%), from €14,700 to €10,121
- Gross operating margin -€13,202
down €13,202 (-37.8%), from €34,965 to €21,763
- Financial income +€6,622
new in 2025: €6,622
- Financial charges -€2,431
down €2,431 (-34.7%), from €7,002 to €4,570
of which Non-recurring financial charges: -€1,548
- Taxes +€524
up €524 (+12.7%), from €4,132 to €4,656
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 | €365,788 | €335,944 | -€29,844 | -8.2% |
| Fixed assets | 21/28 | €208,749 | €201,320 | -€7,429 | -3.6% |
| Tangible fixed assets | 22/27 | €208,749 | €201,320 | -€7,429 | -3.6% |
| Land and buildings | 22 | €204,193 | €198,006 | -€6,188 | -3.0% |
| Furniture and vehicles | 24 | €4,556 | €3,314 | -€1,242 | -27.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €157,039 | €134,623 | -€22,415 | -14.3% |
| Amounts receivable within one year | 40/41 | €25,920 | €50,436 | +€24,516 | +94.6% |
| Trade receivables | 40 | €19,965 | €47,224 | +€27,259 | +137% |
| Other amounts receivable | 41 | €5,955 | €3,211 | -€2,744 | -46.1% |
| Cash at bank and in hand | 54/58 | €131,119 | €76,535 | -€54,583 | -41.6% |
| Deferred charges and accrued income | 490/1 | €0 | €7,652 | +€7,652 | |
| Total equity and liabilities | 10/49 | €365,788 | €335,944 | -€29,844 | -8.2% |
| Equity | 10/15 | €176,805 | €46,926 | -€129,879 | -73.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €132,104 | €6,805 | -€125,300 | -94.8% |
| Non-distributable reserves | 130/1 | €3,000 | €0 | -€3,000 | -100% |
| Reserves not available under the articles | 1311 | €3,000 | €0 | -€3,000 | -100% |
| Distributable reserves | 133 | €129,104 | €6,805 | -€122,300 | -94.7% |
| Profit (loss) carried forward | 14 | €14,700 | €10,121 | -€4,579 | -31.2% |
| Amounts payable | 17/49 | €188,983 | €289,018 | +€100,035 | +52.9% |
| Amounts payable after more than one year | 17 | €146,250 | €131,250 | -€15,000 | -10.3% |
| Financial debts | 170/4 | €146,250 | €131,250 | -€15,000 | -10.3% |
| Amounts payable within one year | 42/48 | €39,729 | €154,731 | +€115,002 | +289% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Trade debts | 44 | €1,613 | €3,486 | +€1,873 | +116% |
| Suppliers | 440/4 | €1,613 | €3,486 | +€1,873 | +116% |
| Taxes, remuneration and social security | 45 | €0 | €44 | +€44 | |
| Taxes | 450/3 | €0 | €44 | +€44 | |
| Other amounts payable | 47/48 | €23,116 | €136,201 | +€113,086 | +489% |
| Accrued charges and deferred income | 492/3 | €3,004 | €3,037 | +€33 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,429 | €7,429 | = | 0.0% |
| Other operating charges | 640/8 | €1,702 | €1,608 | -€94 | -5.5% |
| Gross operating margin | 9900 | €34,965 | €21,763 | -€13,202 | -37.8% |
| Operating profit (loss) | 9901 | €25,835 | €12,726 | -€13,109 | -50.7% |
| Financial income | 75/76B | - | €6,622 | +€6,622 | |
| Recurring financial income | 75 | - | €6,622 | +€6,622 | |
| Financial charges | 65/66B | €7,002 | €4,570 | -€2,431 | -34.7% |
| Recurring financial charges | 65 | €5,454 | €4,570 | -€884 | -16.2% |
| Non-recurring financial charges | 66B | €1,548 | €0 | -€1,548 | -100% |
| Profit (loss) for the period before taxes | 9903 | €18,833 | €14,777 | -€4,056 | -21.5% |
| Income taxes | 67/77 | €4,132 | €4,656 | +€524 | +12.7% |
| Profit (loss) for the period | 9904 | €14,700 | €10,121 | -€4,579 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,700 | €10,121 | -€4,579 | -31.2% |
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 28 October 2026 via checked.be.