CALLAUME PROJECTS: 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.
CALLAUME PROJECTS
Largest movements
- Receivables within one year +€676,406
up €676,406 (+313.4%), from €215,813 to €892,219
of which Other amounts receivable: +€668,167
- Tangible fixed assets +€109,804
up €109,804 (+7.4%), from €1.5m to €1.6m
of which Plant, machinery and equipment: +€142,725
- Cash -€86,987
down €86,987 (-99.1%), from €87,743 to €756
mainly Receivables within one year (-€676,406) and Contributions, distributions and other (-€250,000)
- Reserves +€447,533
up €447,533 (+110.8%), from €403,983 to €851,516
- Other debts +€242,377
up €242,377 (+2669.0%), from €9,081 to €251,458
- Debts after one year -€110,573
down €110,573 (-8.9%), from €1.2m to €1.1m
- Tax, wage and social debts +€71,918
up €71,918 (+760.5%), from €9,456 to €81,374
- Current portion of long-term debt +€28,729
up €28,729 (+26.5%), from €108,510 to €137,239
- Turnover +€1.1m
new in 2025: €1.1m
- Gross operating margin +€800,438
up €800,438 (+291.5%), from €274,639 to €1.1m
- Taxes +€246,210
up €246,210 (+712.3%), from €34,564 to €280,774
- Depreciation -€74,729
down €74,729 (-63.6%), from €117,532 to €42,803
- Purchases and services +€46,311
new in 2025: €46,311
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 | €1,798,725 | €2,492,535 | +€693,810 | +38.6% |
| Fixed assets | 21/28 | €1,488,863 | €1,598,667 | +€109,804 | +7.4% |
| Tangible fixed assets | 22/27 | €1,488,863 | €1,598,667 | +€109,804 | +7.4% |
| Land and buildings | 22 | €1,484,604 | €1,452,271 | -€32,332 | -2.2% |
| Plant, machinery and equipment | 23 | €3,655 | €146,381 | +€142,725 | +3904.4% |
| Furniture and vehicles | 24 | €604 | €15 | -€589 | -97.6% |
| Current assets | 29/58 | €309,862 | €893,868 | +€584,006 | +188.5% |
| Amounts receivable within one year | 40/41 | €215,813 | €892,219 | +€676,406 | +313.4% |
| Trade receivables | 40 | €130,750 | €138,989 | +€8,239 | +6.3% |
| Other amounts receivable | 41 | €85,063 | €753,229 | +€668,167 | +785.5% |
| Cash at bank and in hand | 54/58 | €87,743 | €756 | -€86,987 | -99.1% |
| Deferred charges and accrued income | 490/1 | €6,307 | €894 | -€5,413 | -85.8% |
| Total equity and liabilities | 10/49 | €1,798,725 | €2,492,535 | +€693,810 | +38.6% |
| Equity | 10/15 | €429,835 | €876,516 | +€446,681 | +103.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €403,983 | €851,516 | +€447,533 | +110.8% |
| Distributable reserves | 133 | €403,983 | €851,516 | +€447,533 | +110.8% |
| Profit (loss) carried forward | 14 | €852 | €0 | -€852 | -100.0% |
| Amounts payable | 17/49 | €1,368,891 | €1,616,019 | +€247,129 | +18.1% |
| Amounts payable after more than one year | 17 | €1,238,156 | €1,127,584 | -€110,573 | -8.9% |
| Financial debts | 170/4 | €1,238,156 | €1,127,584 | -€110,573 | -8.9% |
| Amounts payable within one year | 42/48 | €130,734 | €475,237 | +€344,503 | +263.5% |
| Current portion of amounts payable after more than one year | 42 | €108,510 | €137,239 | +€28,729 | +26.5% |
| Trade debts | 44 | €3,686 | €5,166 | +€1,479 | +40.1% |
| Suppliers | 440/4 | €3,686 | €5,166 | +€1,479 | +40.1% |
| Taxes, remuneration and social security | 45 | €9,456 | €81,374 | +€71,918 | +760.5% |
| Taxes | 450/3 | €9,456 | €81,374 | +€71,918 | +760.5% |
| Other amounts payable | 47/48 | €9,081 | €251,458 | +€242,377 | +2669.0% |
| Accrued charges and deferred income | 492/3 | - | €13,198 | +€13,198 | |
| Turnover | 70 | - | €1,119,417 | +€1.1m | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €46,311 | +€46,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,532 | €42,803 | -€74,729 | -63.6% |
| Other operating charges | 640/8 | €3,721 | €5,074 | +€1,352 | +36.3% |
| Non-recurring operating charges | 66A | - | €301 | +€301 | |
| Gross operating margin | 9900 | €274,639 | €1,075,077 | +€800,438 | +291.5% |
| Operating profit (loss) | 9901 | €153,386 | €1,026,900 | +€873,514 | +569.5% |
| Financial income | 75/76B | €6,524 | €1,463 | -€5,062 | -77.6% |
| Recurring financial income | 75 | €6,524 | €1,463 | -€5,062 | -77.6% |
| Financial charges | 65/66B | €36,782 | €50,908 | +€14,125 | +38.4% |
| Recurring financial charges | 65 | €36,782 | €50,908 | +€14,125 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | €123,128 | €977,455 | +€854,327 | +693.9% |
| Income taxes | 67/77 | €34,564 | €280,774 | +€246,210 | +712.3% |
| Profit (loss) for the period | 9904 | €88,564 | €696,681 | +€608,118 | +686.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,564 | €696,681 | +€608,118 | +686.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.