CALLAERT GERY: 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.
CALLAERT GERY
Largest movements
- Receivables within one year +€187,936
up €187,936 (+83.2%), from €225,984 to €413,919
of which Trade receivables: +€193,334
- Tangible fixed assets -€64,173
down €64,173 (-26.2%), from €245,332 to €181,159
of which Furniture and vehicles: -€61,790
- Cash -€16,752
down €16,752 (-4.8%), from €348,703 to €331,951
mainly Receivables within one year (-€187,936) and Debts after one year (-€56,176)
- Trade debts +€110,474
up €110,474 (+52.1%), from €211,987 to €322,461
- Debts after one year -€56,176
down €56,176 (-42.4%), from €132,422 to €76,247
- Reserves +€40,000
up €40,000 (+266.7%), from €15,000 to €55,000
- Accrued charges and deferred income +€9,464
new in 2025: €9,464
- Turnover +€4.2m
up €4.2m (+38.8%), from €10.8m to €15.0m
- Purchases and services +€4.1m
up €4.1m (+39.0%), from €10.6m to €14.7m
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 | €820,496 | €927,640 | +€107,144 | +13.1% |
| Fixed assets | 21/28 | €245,332 | €181,159 | -€64,173 | -26.2% |
| Tangible fixed assets | 22/27 | €245,332 | €181,159 | -€64,173 | -26.2% |
| Land and buildings | 22 | €1,373 | €915 | -€458 | -33.3% |
| Plant, machinery and equipment | 23 | €5,492 | €3,567 | -€1,925 | -35.0% |
| Furniture and vehicles | 24 | €238,467 | €176,677 | -€61,790 | -25.9% |
| Current assets | 29/58 | €575,164 | €746,481 | +€171,317 | +29.8% |
| Amounts receivable within one year | 40/41 | €225,984 | €413,919 | +€187,936 | +83.2% |
| Trade receivables | 40 | €210,476 | €403,810 | +€193,334 | +91.9% |
| Other amounts receivable | 41 | €15,508 | €10,109 | -€5,399 | -34.8% |
| Cash at bank and in hand | 54/58 | €348,703 | €331,951 | -€16,752 | -4.8% |
| Deferred charges and accrued income | 490/1 | €477 | €611 | +€133 | +27.9% |
| Total equity and liabilities | 10/49 | €820,496 | €927,640 | +€107,144 | +13.1% |
| Equity | 10/15 | €189,949 | €235,958 | +€46,009 | +24.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €55,000 | +€40,000 | +266.7% |
| Distributable reserves | 133 | €15,000 | €55,000 | +€40,000 | +266.7% |
| Profit (loss) carried forward | 14 | €164,949 | €170,958 | +€6,009 | +3.6% |
| Amounts payable | 17/49 | €630,547 | €691,683 | +€61,136 | +9.7% |
| Amounts payable after more than one year | 17 | €132,422 | €76,247 | -€56,176 | -42.4% |
| Financial debts | 170/4 | €132,422 | €76,247 | -€56,176 | -42.4% |
| Amounts payable within one year | 42/48 | €498,125 | €605,972 | +€107,847 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €56,176 | €56,176 | = | 0.0% |
| Trade debts | 44 | €211,987 | €322,461 | +€110,474 | +52.1% |
| Suppliers | 440/4 | €211,987 | €322,461 | +€110,474 | +52.1% |
| Taxes, remuneration and social security | 45 | €21,444 | €14,543 | -€6,901 | -32.2% |
| Remuneration and social security | 454/9 | €21,444 | €14,543 | -€6,901 | -32.2% |
| Other amounts payable | 47/48 | €208,519 | €212,792 | +€4,273 | +2.0% |
| Accrued charges and deferred income | 492/3 | - | €9,464 | +€9,464 | |
| Turnover | 70 | €10,802,757 | €14,991,052 | +€4.2m | +38.8% |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,602,486 | €14,735,162 | +€4.1m | +39.0% |
| Remuneration, social security and pensions | 62 | €102,829 | €112,524 | +€9,695 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,768 | €65,008 | +€7,240 | +12.5% |
| Other operating charges | 640/8 | €12,519 | €11,492 | -€1,027 | -8.2% |
| Gross operating margin | 9900 | €214,156 | €268,503 | +€54,347 | +25.4% |
| Operating profit (loss) | 9901 | €41,039 | €79,479 | +€38,440 | +93.7% |
| Financial income | 75/76B | €29 | €35 | +€6 | +20.8% |
| Recurring financial income | 75 | €29 | €35 | +€6 | +20.8% |
| Financial charges | 65/66B | €7,228 | €5,954 | -€1,274 | -17.6% |
| Recurring financial charges | 65 | €7,228 | €5,954 | -€1,274 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €33,840 | €73,559 | +€39,719 | +117.4% |
| Income taxes | 67/77 | €14,692 | €27,551 | +€12,859 | +87.5% |
| Profit (loss) for the period | 9904 | €19,148 | €46,009 | +€26,861 | +140.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,148 | €46,009 | +€26,861 | +140.3% |
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 11 October 2026 via checked.be.