Calixte De Coster: 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.
Calixte De Coster
Largest movements
- Cash -€12,919
down €12,919 (-55.8%), from €23,137 to €10,218
mainly Net result for the year (-€11,706) and Other debts (-€6,079)
- Tangible fixed assets -€11,068
down €11,068 (-35.6%), from €31,097 to €20,029
of which Plant, machinery and equipment: -€8,592
- Stocks and contracts +€3,000
new in 2025: €3,000
- Profit (loss) carried forward -€11,706
down €11,706 (-98.6%), from €11,867 to €161
- Other debts -€6,079
down €6,079 (-16.4%), from €37,093 to €31,014
- Tax, wage and social debts -€2,528
down €2,528 (-83.8%), from €3,017 to €489
- Turnover -€44,459
no longer reported in 2025 (was €44,459)
- Purchases and services -€24,684
no longer reported in 2025 (was €24,684)
- Gross operating margin -€18,087
down €18,087 (-91.5%), from €19,776 to €1,689
- Depreciation +€7,401
up €7,401 (+153.3%), from €4,826 to €12,227
- Taxes -€2,090
down €2,090 (-69.3%), from €3,017 to €927
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 | €54,741 | €34,164 | -€20,577 | -37.6% |
| Fixed assets | 21/28 | €31,097 | €20,029 | -€11,068 | -35.6% |
| Tangible fixed assets | 22/27 | €31,097 | €20,029 | -€11,068 | -35.6% |
| Plant, machinery and equipment | 23 | €24,385 | €15,793 | -€8,592 | -35.2% |
| Furniture and vehicles | 24 | €6,712 | €4,236 | -€2,476 | -36.9% |
| Current assets | 29/58 | €23,644 | €14,135 | -€9,509 | -40.2% |
| Stocks and contracts in progress | 3 | - | €3,000 | +€3,000 | |
| Contracts in progress | 37 | - | €3,000 | +€3,000 | |
| Amounts receivable within one year | 40/41 | €508 | €918 | +€410 | +80.7% |
| Trade receivables | 40 | - | €918 | +€918 | |
| Other amounts receivable | 41 | €508 | - | -€508 | |
| Cash at bank and in hand | 54/58 | €23,137 | €10,218 | -€12,919 | -55.8% |
| Total equity and liabilities | 10/49 | €54,741 | €34,164 | -€20,577 | -37.6% |
| Equity | 10/15 | €14,367 | €2,661 | -€11,706 | -81.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,867 | €161 | -€11,706 | -98.6% |
| Amounts payable | 17/49 | €40,374 | €31,503 | -€8,871 | -22.0% |
| Amounts payable within one year | 42/48 | €40,374 | €31,503 | -€8,871 | -22.0% |
| Trade debts | 44 | €264 | - | -€264 | |
| Suppliers | 440/4 | €264 | - | -€264 | |
| Taxes, remuneration and social security | 45 | €3,017 | €489 | -€2,528 | -83.8% |
| Taxes | 450/3 | €3,017 | €489 | -€2,528 | -83.8% |
| Other amounts payable | 47/48 | €37,093 | €31,014 | -€6,079 | -16.4% |
| Turnover | 70 | €44,459 | - | -€44,459 | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,684 | - | -€24,684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,826 | €12,227 | +€7,401 | +153.3% |
| Other operating charges | 640/8 | €63 | €236 | +€173 | +273.6% |
| Gross operating margin | 9900 | €19,776 | €1,689 | -€18,087 | -91.5% |
| Operating profit (loss) | 9901 | €14,886 | -€10,774 | -€25,660 | |
| Financial charges | 65/66B | €2 | €5 | +€4 | +199.5% |
| Recurring financial charges | 65 | €2 | €5 | +€4 | +199.5% |
| Profit (loss) for the period before taxes | 9903 | €14,884 | -€10,779 | -€25,664 | |
| Income taxes | 67/77 | €3,017 | €927 | -€2,090 | -69.3% |
| Profit (loss) for the period | 9904 | €11,867 | -€11,706 | -€23,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,867 | -€11,706 | -€23,573 |
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 4 October 2026 via checked.be.