CALLAZAM: 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.
CALLAZAM
Largest movements
- Cash +€23,899
up €23,899 (+6050.3%), from €395 to €24,294
mainly Trade debts (+€17,129) and Net result for the year (+€13,718)
- Receivables within one year +€13,825
up €13,825 (+7900.0%), from €175 to €14,000
- Trade debts +€17,129
up €17,129 (+3425.8%), from €500 to €17,629
- Profit (loss) carried forward +€13,717
up €13,717 (+6.6%), from -€207,625 to -€193,908
- Other debts +€3,644
up €3,644 (+10.7%), from €33,964 to €37,608
- Tax, wage and social debts +€3,234
up €3,234 (+63.0%), from €5,131 to €8,365
- Gross operating margin +€4,692
up €4,692 (+32.1%), from €14,633 to €19,325
- Taxes +€2,845
up €2,845 (+132.4%), from €2,149 to €4,994
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 | €570 | €38,294 | +€37,724 | +6618.2% |
| Current assets | 29/58 | €570 | €38,294 | +€37,724 | +6618.2% |
| Amounts receivable within one year | 40/41 | €175 | €14,000 | +€13,825 | +7900.0% |
| Trade receivables | 40 | €175 | €14,000 | +€13,825 | +7900.0% |
| Cash at bank and in hand | 54/58 | €395 | €24,294 | +€23,899 | +6050.3% |
| Total equity and liabilities | 10/49 | €570 | €38,294 | +€37,724 | +6618.2% |
| Equity | 10/15 | -€39,025 | -€25,308 | +€13,717 | +35.2% |
| Contributions | 10/11 | €168,600 | €168,600 | = | 0.0% |
| Capital | 10 | €168,600 | €168,600 | = | 0.0% |
| Issued capital | 100 | €168,600 | €168,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€207,625 | -€193,908 | +€13,717 | +6.6% |
| Amounts payable | 17/49 | €39,595 | €63,601 | +€24,006 | +60.6% |
| Amounts payable within one year | 42/48 | €39,595 | €63,601 | +€24,006 | +60.6% |
| Trade debts | 44 | €500 | €17,629 | +€17,129 | +3425.8% |
| Suppliers | 440/4 | €500 | €17,629 | +€17,129 | +3425.8% |
| Taxes, remuneration and social security | 45 | €5,131 | €8,365 | +€3,234 | +63.0% |
| Taxes | 450/3 | €5,131 | €8,365 | +€3,234 | +63.0% |
| Other amounts payable | 47/48 | €33,964 | €37,608 | +€3,644 | +10.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €14,633 | €19,325 | +€4,692 | +32.1% |
| Operating profit (loss) | 9901 | €14,246 | €18,925 | +€4,679 | +32.8% |
| Financial charges | 65/66B | €220 | €213 | -€7 | -3.1% |
| Recurring financial charges | 65 | €220 | €213 | -€7 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €14,026 | €18,712 | +€4,686 | +33.4% |
| Income taxes | 67/77 | €2,149 | €4,994 | +€2,845 | +132.4% |
| Profit (loss) for the period | 9904 | €11,877 | €13,718 | +€1,841 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,877 | €13,718 | +€1,841 | +15.5% |
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 8 October 2026 via checked.be.