CALLE COMERCIO: 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.
CALLE COMERCIO
Largest movements
- Receivables within one year -€64,799
down €64,799 (-100%), from €64,799 to €0
- Cash +€17,134
up €17,134 (+118%), from €14,549 to €31,683
mainly Receivables within one year (+€64,799) and Depreciation (+€52,865)
- Tangible fixed assets +€15,618
up €15,618 (+2.3%), from €692,256 to €707,874
of which Land and buildings: +€12,820
- Debts after one year -€53,345
down €53,345 (-10.9%), from €489,247 to €435,903
- Profit (loss) carried forward +€7,786
up €7,786, from -€2,402 to €5,384
- Gross operating margin +€16,833
up €16,833 (+20.8%), from €81,030 to €97,863
- Depreciation +€8,531
up €8,531 (+19.2%), from €44,335 to €52,865
- Taxes +€2,162
new in 2025: €2,162
- Other operating charges +€1,491
up €1,491 (+11.2%), from €13,253 to €14,744
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 | €771,604 | €739,558 | -€32,047 | -4.2% |
| Fixed assets | 21/28 | €692,256 | €707,874 | +€15,618 | +2.3% |
| Tangible fixed assets | 22/27 | €692,256 | €707,874 | +€15,618 | +2.3% |
| Land and buildings | 22 | €688,839 | €701,659 | +€12,820 | +1.9% |
| Plant, machinery and equipment | 23 | €3,417 | €6,215 | +€2,798 | +81.9% |
| Current assets | 29/58 | €79,348 | €31,683 | -€47,665 | -60.1% |
| Amounts receivable within one year | 40/41 | €64,799 | €0 | -€64,799 | -100% |
| Other amounts receivable | 41 | €64,799 | €0 | -€64,799 | -100% |
| Cash at bank and in hand | 54/58 | €14,549 | €31,683 | +€17,134 | +118% |
| Total equity and liabilities | 10/49 | €771,604 | €739,558 | -€32,047 | -4.2% |
| Equity | 10/15 | €177,598 | €185,384 | +€7,786 | +4.4% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,402 | €5,384 | +€7,786 | |
| Amounts payable | 17/49 | €594,006 | €554,174 | -€39,832 | -6.7% |
| Amounts payable after more than one year | 17 | €489,247 | €435,903 | -€53,345 | -10.9% |
| Financial debts | 170/4 | €489,247 | €435,903 | -€53,345 | -10.9% |
| Amounts payable within one year | 42/48 | €104,759 | €117,296 | +€12,538 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €49,759 | €53,345 | +€3,586 | +7.2% |
| Trade debts | 44 | - | €1,790 | +€1,790 | |
| Suppliers | 440/4 | - | €1,790 | +€1,790 | |
| Taxes, remuneration and social security | 45 | - | €2,162 | +€2,162 | |
| Taxes | 450/3 | - | €2,162 | +€2,162 | |
| Other amounts payable | 47/48 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Accrued charges and deferred income | 492/3 | - | €975 | +€975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,335 | €52,865 | +€8,531 | +19.2% |
| Other operating charges | 640/8 | €13,253 | €14,744 | +€1,491 | +11.2% |
| Gross operating margin | 9900 | €81,030 | €97,863 | +€16,833 | +20.8% |
| Operating profit (loss) | 9901 | €23,442 | €30,254 | +€6,812 | +29.1% |
| Financial charges | 65/66B | €20,391 | €20,307 | -€84 | -0.4% |
| Recurring financial charges | 65 | €20,391 | €20,307 | -€84 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €3,051 | €9,947 | +€6,896 | +226% |
| Income taxes | 67/77 | - | €2,162 | +€2,162 | |
| Profit (loss) for the period | 9904 | €3,051 | €7,786 | +€4,734 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €3,051 | €7,786 | +€4,734 | +155% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.