CALITESS: what changed
Two fiscal 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.
CALITESS
Largest movements
- Stocks and contracts -€368,898
down €368,898 (-25.0%), from €1.5m to €1.1m
- Receivables within one year -€211,298
down €211,298 (-3.5%), from €6.0m to €5.8m
of which Other amounts receivable: -€409,173
- Tangible fixed assets -€140,566
down €140,566 (-22.3%), from €630,962 to €490,396
of which Plant, machinery and equipment: -€93,289
- Cash +€97,846
up €97,846 (+76.1%), from €128,572 to €226,417
mainly Stocks and contracts (+€368,898) and Net result for the year (+€303,993)
- Trade debts -€556,176
down €556,176 (-18.5%), from €3.0m to €2.5m
- Reserves +€303,993
up €303,993 (+31.4%), from €967,556 to €1.3m
of which Distributable reserves: +€303,993
- Short-term financial debts -€221,023
down €221,023 (-6.3%), from €3.5m to €3.3m
- Debts after one year -€151,701
down €151,701 (-35.1%), from €432,475 to €280,774
- Tax, wage and social debts +€125,145
up €125,145 (+279.9%), from €44,718 to €169,864
of which Taxes: +€112,156
- Gross operating margin +€96,470
up €96,470 (+6.4%), from €1.5m to €1.6m
- Financial charges -€34,057
down €34,057 (-15.2%), from €223,441 to €189,384
- Provisions -€29,358
down €29,358, from €11,424 to -€17,934
- Staff costs +€28,875
up €28,875 (+3.9%), from €736,908 to €765,783
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 | €8,509,295 | €7,934,954 | -€574,341 | -6.7% |
| Fixed assets | 21/28 | €869,124 | €793,999 | -€75,125 | -8.6% |
| Intangible fixed assets | 21 | €238,162 | €303,603 | +€65,441 | +27.5% |
| Tangible fixed assets | 22/27 | €630,962 | €490,396 | -€140,566 | -22.3% |
| Plant, machinery and equipment | 23 | €260,174 | €166,886 | -€93,289 | -35.9% |
| Furniture and vehicles | 24 | €129,186 | €125,502 | -€3,684 | -2.9% |
| Leasing and similar rights | 25 | €159,284 | €111,922 | -€47,362 | -29.7% |
| Other tangible fixed assets | 26 | €82,318 | €86,087 | +€3,769 | +4.6% |
| Current assets | 29/58 | €7,640,171 | €7,140,955 | -€499,216 | -6.5% |
| Stocks and contracts in progress | 3 | €1,477,657 | €1,108,759 | -€368,898 | -25.0% |
| Stocks | 30/36 | €1,477,657 | €1,108,759 | -€368,898 | -25.0% |
| Amounts receivable within one year | 40/41 | €5,981,748 | €5,770,451 | -€211,298 | -3.5% |
| Trade receivables | 40 | €5,461,031 | €5,658,906 | +€197,875 | +3.6% |
| Other amounts receivable | 41 | €520,717 | €111,544 | -€409,173 | -78.6% |
| Cash at bank and in hand | 54/58 | €128,572 | €226,417 | +€97,846 | +76.1% |
| Deferred charges and accrued income | 490/1 | €52,194 | €35,328 | -€16,866 | -32.3% |
| Total equity and liabilities | 10/49 | €8,509,295 | €7,934,954 | -€574,341 | -6.7% |
| Equity | 10/15 | €1,032,016 | €1,336,008 | +€303,993 | +29.5% |
| Contributions | 10/11 | €64,460 | €64,460 | = | 0.0% |
| Capital | 10 | €64,460 | €64,460 | = | 0.0% |
| Issued capital | 100 | €64,460 | €64,460 | = | 0.0% |
| Reserves | 13 | €967,556 | €1,271,548 | +€303,993 | +31.4% |
| Non-distributable reserves | 130/1 | €6,446 | €6,446 | = | 0.0% |
| Legal reserve | 130 | €6,446 | €6,446 | = | 0.0% |
| Distributable reserves | 133 | €961,110 | €1,265,102 | +€303,993 | +31.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €37,934 | €20,000 | -€17,934 | -47.3% |
| Provisions for liabilities and charges | 160/5 | €37,934 | €20,000 | -€17,934 | -47.3% |
| Other liabilities and charges | 164/5 | €37,934 | €20,000 | -€17,934 | -47.3% |
| Amounts payable | 17/49 | €7,439,344 | €6,578,945 | -€860,399 | -11.6% |
| Amounts payable after more than one year | 17 | €432,475 | €280,774 | -€151,701 | -35.1% |
| Financial debts | 170/4 | €432,475 | €280,774 | -€151,701 | -35.1% |
| Amounts payable within one year | 42/48 | €7,006,494 | €6,297,878 | -€708,617 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €167,993 | €219,081 | +€51,089 | +30.4% |
| Financial debts | 43 | €3,521,023 | €3,300,000 | -€221,023 | -6.3% |
| Credit institutions | 430/8 | €3,521,023 | €3,300,000 | -€221,023 | -6.3% |
| Trade debts | 44 | €3,012,760 | €2,456,585 | -€556,176 | -18.5% |
| Suppliers | 440/4 | €3,012,760 | €2,456,585 | -€556,176 | -18.5% |
| Taxes, remuneration and social security | 45 | €44,718 | €169,864 | +€125,145 | +279.9% |
| Taxes | 450/3 | - | €112,156 | +€112,156 | |
| Remuneration and social security | 454/9 | €44,718 | €57,708 | +€12,989 | +29.0% |
| Other amounts payable | 47/48 | €260,000 | €152,348 | -€107,652 | -41.4% |
| Accrued charges and deferred income | 492/3 | €375 | €293 | -€82 | -21.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €736,908 | €765,783 | +€28,875 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,735 | €201,847 | +€12,112 | +6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €11,424 | -€17,934 | -€29,358 | |
| Other operating charges | 640/8 | €3,124 | €3,858 | +€734 | +23.5% |
| Non-recurring operating charges | 66A | €5,570 | €71,204 | +€65,634 | +1178.3% |
| Gross operating margin | 9900 | €1,517,708 | €1,614,178 | +€96,470 | +6.4% |
| Operating profit (loss) | 9901 | €570,947 | €589,420 | +€18,473 | +3.2% |
| Financial income | 75/76B | €4,082 | €7,014 | +€2,932 | +71.8% |
| Recurring financial income | 75 | €4,082 | €7,014 | +€2,932 | +71.8% |
| Financial charges | 65/66B | €223,441 | €189,384 | -€34,057 | -15.2% |
| Recurring financial charges | 65 | €223,441 | €189,384 | -€34,057 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €351,589 | €407,050 | +€55,462 | +15.8% |
| Income taxes | 67/77 | €88,121 | €103,058 | +€14,937 | +17.0% |
| Profit (loss) for the period | 9904 | €263,468 | €303,993 | +€40,525 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €263,468 | €303,993 | +€40,525 | +15.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.