CALITO: 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.
CALITO
Largest movements
- Cash -€22,506
down €22,506 (-74.2%), from €30,314 to €7,808
mainly Receivables within one year (-€22,395) and Debts after one year (-€20,381)
- Receivables within one year +€22,395
up €22,395 (+72.2%), from €30,999 to €53,394
of which Trade receivables: +€13,141
- Tangible fixed assets -€21,156
down €21,156 (-5.7%), from €368,792 to €347,636
of which Leasing and similar rights: -€19,817
- Stocks and contracts -€5,617
down €5,617 (-86.2%), from €6,515 to €898
- Debts after one year -€20,381
down €20,381 (-9.0%), from €226,903 to €206,521
- Other debts -€5,967
down €5,967 (-97.2%), from €6,137 to €170
- Current portion of long-term debt -€5,549
down €5,549 (-26.7%), from €20,765 to €15,216
- Gross operating margin -€37,240
down €37,240 (-54.2%), from €68,753 to €31,513
- Taxes -€7,088
down €7,088 (-86.6%), from €8,181 to €1,093
- Financial charges -€1,004
down €1,004 (-15.0%), from €6,711 to €5,707
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 | €438,817 | €411,273 | -€27,545 | -6.3% |
| Fixed assets | 21/28 | €368,792 | €347,636 | -€21,156 | -5.7% |
| Tangible fixed assets | 22/27 | €368,792 | €347,636 | -€21,156 | -5.7% |
| Plant, machinery and equipment | 23 | €1,255 | €730 | -€524 | -41.8% |
| Furniture and vehicles | 24 | €1,106 | €292 | -€814 | -73.6% |
| Leasing and similar rights | 25 | €366,431 | €346,614 | -€19,817 | -5.4% |
| Current assets | 29/58 | €70,026 | €63,637 | -€6,389 | -9.1% |
| Stocks and contracts in progress | 3 | €6,515 | €898 | -€5,617 | -86.2% |
| Stocks | 30/36 | €6,515 | €898 | -€5,617 | -86.2% |
| Amounts receivable within one year | 40/41 | €30,999 | €53,394 | +€22,395 | +72.2% |
| Trade receivables | 40 | €21,278 | €34,420 | +€13,141 | +61.8% |
| Other amounts receivable | 41 | €9,721 | €18,975 | +€9,254 | +95.2% |
| Cash at bank and in hand | 54/58 | €30,314 | €7,808 | -€22,506 | -74.2% |
| Deferred charges and accrued income | 490/1 | €2,198 | €1,537 | -€661 | -30.1% |
| Total equity and liabilities | 10/49 | €438,817 | €411,273 | -€27,545 | -6.3% |
| Equity | 10/15 | €148,622 | €148,231 | -€391 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,422 | €142,422 | = | 0.0% |
| Distributable reserves | 133 | €142,422 | €142,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€391 | -€391 | |
| Amounts payable | 17/49 | €290,195 | €263,041 | -€27,154 | -9.4% |
| Amounts payable after more than one year | 17 | €226,903 | €206,521 | -€20,381 | -9.0% |
| Financial debts | 170/4 | €226,903 | €206,521 | -€20,381 | -9.0% |
| Amounts payable within one year | 42/48 | €63,293 | €54,615 | -€8,677 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €20,765 | €15,216 | -€5,549 | -26.7% |
| Trade debts | 44 | €26,156 | €29,441 | +€3,285 | +12.6% |
| Suppliers | 440/4 | €26,156 | €29,441 | +€3,285 | +12.6% |
| Taxes, remuneration and social security | 45 | €10,234 | €9,788 | -€446 | -4.4% |
| Taxes | 450/3 | €10,234 | €8,588 | -€1,646 | -16.1% |
| Remuneration and social security | 454/9 | - | €1,200 | +€1,200 | |
| Other amounts payable | 47/48 | €6,137 | €170 | -€5,967 | -97.2% |
| Accrued charges and deferred income | 492/3 | - | €1,905 | +€1,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,419 | €21,156 | -€263 | -1.2% |
| Other operating charges | 640/8 | €3,782 | €3,978 | +€196 | +5.2% |
| Gross operating margin | 9900 | €68,753 | €31,513 | -€37,240 | -54.2% |
| Operating profit (loss) | 9901 | €43,552 | €6,379 | -€37,173 | -85.4% |
| Financial income | 75/76B | €4 | €30 | +€26 | +631.2% |
| Recurring financial income | 75 | €4 | €30 | +€26 | +631.2% |
| Financial charges | 65/66B | €6,711 | €5,707 | -€1,004 | -15.0% |
| Recurring financial charges | 65 | €6,711 | €5,707 | -€1,004 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €36,845 | €702 | -€36,142 | -98.1% |
| Income taxes | 67/77 | €8,181 | €1,093 | -€7,088 | -86.6% |
| Profit (loss) for the period | 9904 | €28,663 | -€391 | -€29,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,663 | -€391 | -€29,054 |
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 8 October 2026 via checked.be.