CALLAERT NANCY: 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 NANCY
Largest movements
- Cash +€24,309
up €24,309 (+38.6%), from €62,981 to €87,289
mainly Receivables within one year (+€12,415) and Depreciation (+€9,812)
- Receivables within one year -€12,415
down €12,415 (-23.5%), from €52,871 to €40,456
of which Trade receivables: -€7,649
- Tangible fixed assets -€9,650
down €9,650 (-32.0%), from €30,151 to €20,501
of which Furniture and vehicles: -€5,440
- Deferred charges and accrued income -€5,678
down €5,678 (-36.5%), from €15,547 to €9,869
- Reserves -€7,124
down €7,124 (-6.1%), from €117,246 to €110,122
of which Distributable reserves: -€7,124
- Trade debts +€3,990
up €3,990 (+74.9%), from €5,326 to €9,316
- Gross operating margin +€8,415
up €8,415 (+124.9%), from €6,738 to €15,153
- Taxes +€1,766
up €1,766, from -€43 to €1,723
- Depreciation -€734
down €734 (-7.0%), from €10,546 to €9,812
- Financial charges -€396
down €396 (-12.4%), from €3,182 to €2,786
- Financial income -€155
down €155 (-76.9%), from €201 to €46
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 | €162,244 | €158,648 | -€3,596 | -2.2% |
| Fixed assets | 21/28 | €30,846 | €21,033 | -€9,812 | -31.8% |
| Intangible fixed assets | 21 | €650 | €487 | -€162 | -25.0% |
| Tangible fixed assets | 22/27 | €30,151 | €20,501 | -€9,650 | -32.0% |
| Plant, machinery and equipment | 23 | €2,500 | €1,770 | -€730 | -29.2% |
| Furniture and vehicles | 24 | €13,288 | €7,848 | -€5,440 | -40.9% |
| Other tangible fixed assets | 26 | €14,363 | €10,884 | -€3,480 | -24.2% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €131,398 | €137,615 | +€6,217 | +4.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €52,871 | €40,456 | -€12,415 | -23.5% |
| Trade receivables | 40 | €37,437 | €29,788 | -€7,649 | -20.4% |
| Other amounts receivable | 41 | €15,434 | €10,668 | -€4,766 | -30.9% |
| Cash at bank and in hand | 54/58 | €62,981 | €87,289 | +€24,309 | +38.6% |
| Deferred charges and accrued income | 490/1 | €15,547 | €9,869 | -€5,678 | -36.5% |
| Total equity and liabilities | 10/49 | €162,244 | €158,648 | -€3,596 | -2.2% |
| Equity | 10/15 | €129,646 | €122,522 | -€7,124 | -5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,246 | €110,122 | -€7,124 | -6.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €115,391 | €108,267 | -€7,124 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €32,598 | €36,126 | +€3,528 | +10.8% |
| Amounts payable within one year | 42/48 | €13,744 | €17,736 | +€3,992 | +29.0% |
| Trade debts | 44 | €5,326 | €9,316 | +€3,990 | +74.9% |
| Suppliers | 440/4 | €5,326 | €9,316 | +€3,990 | +74.9% |
| Taxes, remuneration and social security | 45 | €1,811 | €3,368 | +€1,557 | +86.0% |
| Taxes | 450/3 | €1,811 | €3,368 | +€1,557 | +86.0% |
| Other amounts payable | 47/48 | €6,606 | €5,052 | -€1,554 | -23.5% |
| Accrued charges and deferred income | 492/3 | €18,854 | €18,390 | -€464 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,546 | €9,812 | -€734 | -7.0% |
| Other operating charges | 640/8 | €1,038 | €1,003 | -€36 | -3.5% |
| Gross operating margin | 9900 | €6,738 | €15,153 | +€8,415 | +124.9% |
| Operating profit (loss) | 9901 | -€4,846 | €4,339 | +€9,185 | |
| Financial income | 75/76B | €201 | €46 | -€155 | -76.9% |
| Recurring financial income | 75 | €201 | €46 | -€155 | -76.9% |
| Financial charges | 65/66B | €3,182 | €2,786 | -€396 | -12.4% |
| Recurring financial charges | 65 | €3,182 | €2,786 | -€396 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,828 | €1,599 | +€9,426 | |
| Income taxes | 67/77 | -€43 | €1,723 | +€1,766 | |
| Profit (loss) for the period | 9904 | -€7,785 | -€124 | +€7,661 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,785 | -€124 | +€7,661 | +98.4% |
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 10 October 2026 via checked.be.