CALITE CONSTRUCTION SPRL: 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.
CALITE CONSTRUCTION SPRL
Largest movements
- Cash -€9,829
down €9,829 (-33.9%), from €29,023 to €19,194
mainly Contributions, distributions and other (-€18,000) and Net result for the year (-€8,226)
- Deferred charges and accrued income +€7,237
up €7,237 (+416%), from €1,739 to €8,976
- Tangible fixed assets -€5,494
down €5,494 (-17.3%), from €31,692 to €26,198
of which Plant, machinery and equipment: -€3,204
- Receivables within one year -€2,637
down €2,637 (-11.3%), from €23,365 to €20,728
of which Other amounts receivable: -€4,048
- Profit (loss) carried forward -€26,226
down €26,226 (-70.8%), from €37,017 to €10,792
- Other debts +€18,209
new in 2025: €18,209
- Debts after one year -€3,542
down €3,542 (-85.4%), from €4,146 to €604
- Current portion of long-term debt -€3,203
down €3,203 (-47.5%), from €6,745 to €3,542
- Advances received +€2,425
new in 2025: €2,425
- Taxes -€6,246
no longer reported in 2025 (was €6,246)
- Other operating charges +€1,985
up €1,985 (+733%), from €271 to €2,256
- Depreciation -€1,763
down €1,763 (-13.9%), from €12,719 to €10,955
- Staff costs -€1,073
down €1,073 (-2.4%), from €45,611 to €44,538
- Gross operating margin +€1,068
up €1,068 (+2.2%), from €49,181 to €50,248
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 | €85,819 | €75,096 | -€10,723 | -12.5% |
| Fixed assets | 21/28 | €31,692 | €26,198 | -€5,494 | -17.3% |
| Tangible fixed assets | 22/27 | €31,692 | €26,198 | -€5,494 | -17.3% |
| Plant, machinery and equipment | 23 | €27,010 | €23,806 | -€3,204 | -11.9% |
| Furniture and vehicles | 24 | €2,689 | €2,392 | -€297 | -11.0% |
| Leasing and similar rights | 25 | €1,993 | - | -€1,993 | |
| Current assets | 29/58 | €54,127 | €48,898 | -€5,229 | -9.7% |
| Amounts receivable within one year | 40/41 | €23,365 | €20,728 | -€2,637 | -11.3% |
| Trade receivables | 40 | €16,860 | €18,271 | +€1,411 | +8.4% |
| Other amounts receivable | 41 | €6,505 | €2,457 | -€4,048 | -62.2% |
| Cash at bank and in hand | 54/58 | €29,023 | €19,194 | -€9,829 | -33.9% |
| Deferred charges and accrued income | 490/1 | €1,739 | €8,976 | +€7,237 | +416% |
| Total equity and liabilities | 10/49 | €85,819 | €75,096 | -€10,723 | -12.5% |
| Equity | 10/15 | €51,277 | €25,052 | -€26,226 | -51.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,017 | €10,792 | -€26,226 | -70.8% |
| Amounts payable | 17/49 | €34,542 | €50,044 | +€15,502 | +44.9% |
| Amounts payable after more than one year | 17 | €4,146 | €604 | -€3,542 | -85.4% |
| Financial debts | 170/4 | €4,146 | €604 | -€3,542 | -85.4% |
| Amounts payable within one year | 42/48 | €30,396 | €49,440 | +€19,044 | +62.7% |
| Current portion of amounts payable after more than one year | 42 | €6,745 | €3,542 | -€3,203 | -47.5% |
| Trade debts | 44 | €14,487 | €14,399 | -€88 | -0.6% |
| Suppliers | 440/4 | €14,487 | €14,399 | -€88 | -0.6% |
| Advances received on contracts in progress | 46 | - | €2,425 | +€2,425 | |
| Taxes, remuneration and social security | 45 | €9,164 | €10,865 | +€1,701 | +18.6% |
| Taxes | 450/3 | €7,947 | €433 | -€7,514 | -94.5% |
| Remuneration and social security | 454/9 | €1,216 | €10,432 | +€9,216 | +758% |
| Other amounts payable | 47/48 | - | €18,209 | +€18,209 | |
| Remuneration, social security and pensions | 62 | €45,611 | €44,538 | -€1,073 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,719 | €10,955 | -€1,763 | -13.9% |
| Other operating charges | 640/8 | €271 | €2,256 | +€1,985 | +733% |
| Non-recurring operating charges | 66A | €13,664 | - | -€13,664 | |
| Gross operating margin | 9900 | €49,181 | €50,248 | +€1,068 | +2.2% |
| Operating profit (loss) | 9901 | -€23,084 | -€7,501 | +€15,583 | +67.5% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €1,297 | €796 | -€500 | -38.6% |
| Recurring financial charges | 65 | €1,297 | €796 | -€500 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,380 | -€8,226 | +€16,155 | +66.3% |
| Income taxes | 67/77 | €6,246 | - | -€6,246 | |
| Profit (loss) for the period | 9904 | -€30,627 | -€8,226 | +€22,401 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,627 | -€8,226 | +€22,401 | +73.1% |
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 30 October 2026 via checked.be.