CALLANT JILL: 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.
CALLANT JILL
Largest movements
- Cash +€94,985
up €94,985 (+61.6%), from €154,081 to €249,065
mainly Other debts (+€255,000) and Net result for the year (+€103,876)
- Receivables within one year +€30,389
up €30,389 (+254%), from €11,959 to €42,348
- Tangible fixed assets -€15,886
down €15,886 (-38.8%), from €40,940 to €25,054
of which Furniture and vehicles: -€10,886
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Current investments +€8,000
new in 2025: €8,000
- Other debts +€255,000
new in 2025: €255,000
- Reserves -€151,124
down €151,124 (-99.9%), from €151,229 to €105
- Debts after one year -€6,836
down €6,836 (-41.6%), from €16,429 to €9,594
- Tax, wage and social debts +€6,704
up €6,704 (+11.7%), from €57,190 to €63,895
- Trade debts +€4,876
up €4,876 (+114%), from €4,278 to €9,154
- Gross operating margin +€20,181
up €20,181 (+14.2%), from €141,641 to €161,821
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.
Derived cash bridge
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 | €238,668 | €347,583 | +€108,915 | +45.6% |
| Fixed assets | 21/28 | €70,940 | €45,054 | -€25,886 | -36.5% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €40,940 | €25,054 | -€15,886 | -38.8% |
| Plant, machinery and equipment | 23 | €5,000 | - | -€5,000 | |
| Furniture and vehicles | 24 | €35,940 | €25,054 | -€10,886 | -30.3% |
| Current assets | 29/58 | €167,728 | €302,529 | +€134,801 | +80.4% |
| Amounts receivable within one year | 40/41 | €11,959 | €42,348 | +€30,389 | +254% |
| Other amounts receivable | 41 | €11,959 | €42,348 | +€30,389 | +254% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €154,081 | €249,065 | +€94,985 | +61.6% |
| Deferred charges and accrued income | 490/1 | €1,689 | €3,116 | +€1,426 | +84.4% |
| Total equity and liabilities | 10/49 | €238,668 | €347,583 | +€108,915 | +45.6% |
| Equity | 10/15 | €154,229 | €3,105 | -€151,124 | -98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €151,229 | €105 | -€151,124 | -99.9% |
| Distributable reserves | 133 | €151,229 | €105 | -€151,124 | -99.9% |
| Amounts payable | 17/49 | €84,439 | €344,478 | +€260,038 | +308% |
| Amounts payable after more than one year | 17 | €16,429 | €9,594 | -€6,836 | -41.6% |
| Financial debts | 170/4 | €16,429 | €9,594 | -€6,836 | -41.6% |
| Amounts payable within one year | 42/48 | €68,010 | €334,884 | +€266,874 | +392% |
| Current portion of amounts payable after more than one year | 42 | €6,542 | €6,836 | +€294 | +4.5% |
| Trade debts | 44 | €4,278 | €9,154 | +€4,876 | +114% |
| Suppliers | 440/4 | €4,278 | €9,154 | +€4,876 | +114% |
| Taxes, remuneration and social security | 45 | €57,190 | €63,895 | +€6,704 | +11.7% |
| Taxes | 450/3 | €57,190 | €63,895 | +€6,704 | +11.7% |
| Other amounts payable | 47/48 | - | €255,000 | +€255,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,816 | €25,886 | +€70 | +0.3% |
| Other operating charges | 640/8 | €669 | €1,039 | +€370 | +55.3% |
| Non-recurring operating charges | 66A | - | €689 | +€689 | |
| Gross operating margin | 9900 | €141,641 | €161,821 | +€20,181 | +14.2% |
| Operating profit (loss) | 9901 | €115,155 | €134,208 | +€19,053 | +16.5% |
| Financial income | 75/76B | €720 | €1,904 | +€1,184 | +164% |
| Recurring financial income | 75 | €720 | €1,904 | +€1,184 | +164% |
| Financial charges | 65/66B | €1,300 | €1,020 | -€280 | -21.5% |
| Recurring financial charges | 65 | €1,300 | €1,020 | -€280 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €114,576 | €135,092 | +€20,516 | +17.9% |
| Income taxes | 67/77 | €30,971 | €31,216 | +€244 | +0.8% |
| Profit (loss) for the period | 9904 | €83,604 | €103,876 | +€20,272 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,604 | €103,876 | +€20,272 | +24.2% |
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 20 October 2026 via checked.be.