CALLEBAUT: 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.
What changed
CALLEBAUT
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€124
2024 · €124
Equity
€93,132
2024 · €93,132
Cash
€947
2024 · €947
Balance sheet total
€96,986
2024 · €96,986
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Purchases and services -€3,576
no longer reported in 2025 (was €3,576)
- Turnover -€2,699
no longer reported in 2025 (was €2,699)
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.
Result 2024
€124
Result 2025
€124
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.
From operations
+€1,624
Investment
-€1,500
Financing
-€124
Cash 2024
€947
From operations (derived)
+€1,624
Net result for the year
+€124
Depreciation
+€1,500
Investment (derived)
-€1,500
Investment in fixed assets (net)
-€1,500
Financing
-€124
Contributions, distributions and other
-€124
Cash 2025
€947
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,986 | €96,986 | = | 0.0% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €4,705 | €4,705 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €4,705 | €4,705 | = | 0.0% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €4,705 | €4,705 | = | 0.0% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €92,281 | €92,281 | = | 0.0% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €91,334 | €91,334 | = | 0.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €91,334 | €91,334 | = | 0.0% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €947 | €947 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €96,986 | €96,986 | = | 0.0% |
| Equity | 10/15 | €93,132 | €93,132 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €0 | €0 | = | |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,873 | €78,873 | = | 0.0% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Amounts payable | 17/49 | €3,854 | €3,854 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,854 | €3,854 | = | 0.0% |
| Trade debts | 44 | €1,092 | €1,092 | = | 0.0% |
| Suppliers | 440/4 | €1,092 | €1,092 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,762 | €2,762 | = | 0.0% |
| Taxes | 450/3 | €2,762 | €2,762 | = | 0.0% |
| Turnover | 70 | €2,699 | - | -€2,699 | |
| Non-recurring operating income | 76A | €2,795 | €2,795 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,576 | - | -€3,576 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €2,131 | €2,131 | = | 0.0% |
| Operating profit (loss) | 9901 | €631 | €631 | = | 0.0% |
| Financial income | 75/76B | €134 | €134 | = | 0.0% |
| Recurring financial income | 75 | €134 | €134 | = | 0.0% |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €585 | €585 | = | 0.0% |
| Income taxes | 67/77 | €461 | €461 | = | 0.0% |
| Profit (loss) for the period | 9904 | €124 | €124 | = | 0.0% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €124 | €124 | = | 0.0% |
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.