CALLEBERT DESIGN: 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.
CALLEBERT DESIGN
Largest movements
- Receivables within one year +€148,337
up €148,337 (+131%), from €113,640 to €261,976
of which Other amounts receivable: +€148,338
- Cash -€93,680
down €93,680 (-34.3%), from €273,403 to €179,722
mainly Receivables within one year (-€148,337) and Deferred charges and accrued income (-€16,167)
- Stocks and contracts -€16,806
down €16,806 (-15.3%), from €110,135 to €93,329
- Deferred charges and accrued income +€16,167
up €16,167 (+217%), from €7,452 to €23,619
- Tangible fixed assets -€11,724
down €11,724 (-14.6%), from €80,299 to €68,574
of which Furniture and vehicles: -€8,302
- Reserves +€35,200
up €35,200 (+37.0%), from €95,127 to €130,327
of which Distributable reserves: +€35,200
- Other debts +€13,911
up €13,911 (+25.2%), from €55,228 to €69,140
- Tax, wage and social debts -€8,758
down €8,758 (-22.2%), from €39,431 to €30,674
of which Taxes: -€11,395
- Debts after one year -€7,285
down €7,285 (-25.7%), from €28,328 to €21,043
- Write-downs -€47,691
down €47,691 (-100%), from €47,691 to €0
- Gross operating margin -€32,231
down €32,231 (-20.8%), from €154,724 to €122,493
- Staff costs +€20,506
up €20,506 (+58.6%), from €35,006 to €55,513
- Other operating charges +€7,725
up €7,725 (+305%), from €2,530 to €10,256
- Financial income +€6,253
up €6,253 (+81.9%), from €7,639 to €13,892
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 | €584,928 | €627,221 | +€42,293 | +7.2% |
| Fixed assets | 21/28 | €80,299 | €68,574 | -€11,724 | -14.6% |
| Tangible fixed assets | 22/27 | €80,299 | €68,574 | -€11,724 | -14.6% |
| Furniture and vehicles | 24 | €38,196 | €29,895 | -€8,302 | -21.7% |
| Other tangible fixed assets | 26 | €42,102 | €38,680 | -€3,423 | -8.1% |
| Current assets | 29/58 | €504,629 | €558,647 | +€54,017 | +10.7% |
| Stocks and contracts in progress | 3 | €110,135 | €93,329 | -€16,806 | -15.3% |
| Stocks | 30/36 | €110,135 | €93,329 | -€16,806 | -15.3% |
| Amounts receivable within one year | 40/41 | €113,640 | €261,976 | +€148,337 | +131% |
| Trade receivables | 40 | €1 | €0 | -€1 | -100% |
| Other amounts receivable | 41 | €113,639 | €261,976 | +€148,338 | +131% |
| Cash at bank and in hand | 54/58 | €273,403 | €179,722 | -€93,680 | -34.3% |
| Deferred charges and accrued income | 490/1 | €7,452 | €23,619 | +€16,167 | +217% |
| Total equity and liabilities | 10/49 | €584,928 | €627,221 | +€42,293 | +7.2% |
| Equity | 10/15 | €402,448 | €437,648 | +€35,200 | +8.7% |
| Contributions | 10/11 | €215,000 | €215,000 | = | 0.0% |
| Reserves | 13 | €95,127 | €130,327 | +€35,200 | +37.0% |
| Non-distributable reserves | 130/1 | €6,500 | €6,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,500 | €6,500 | = | 0.0% |
| Distributable reserves | 133 | €88,627 | €123,827 | +€35,200 | +39.7% |
| Profit (loss) carried forward | 14 | €92,321 | €92,321 | = | 0.0% |
| Amounts payable | 17/49 | €182,480 | €189,574 | +€7,093 | +3.9% |
| Amounts payable after more than one year | 17 | €28,328 | €21,043 | -€7,285 | -25.7% |
| Financial debts | 170/4 | €28,328 | €21,043 | -€7,285 | -25.7% |
| Amounts payable within one year | 42/48 | €150,541 | €164,869 | +€14,327 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €6,976 | €7,285 | +€309 | +4.4% |
| Financial debts | 43 | - | €5,864 | +€5,864 | |
| Credit institutions | 430/8 | - | €5,864 | +€5,864 | |
| Trade debts | 44 | €48,906 | €51,906 | +€3,001 | +6.1% |
| Suppliers | 440/4 | €48,906 | €51,906 | +€3,001 | +6.1% |
| Taxes, remuneration and social security | 45 | €39,431 | €30,674 | -€8,758 | -22.2% |
| Taxes | 450/3 | €30,616 | €19,221 | -€11,395 | -37.2% |
| Remuneration and social security | 454/9 | €8,815 | €11,453 | +€2,638 | +29.9% |
| Other amounts payable | 47/48 | €55,228 | €69,140 | +€13,911 | +25.2% |
| Accrued charges and deferred income | 492/3 | €3,611 | €3,662 | +€51 | +1.4% |
| Remuneration, social security and pensions | 62 | €35,006 | €55,513 | +€20,506 | +58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,453 | €11,724 | +€271 | +2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €47,691 | €0 | -€47,691 | -100% |
| Other operating charges | 640/8 | €2,530 | €10,256 | +€7,725 | +305% |
| Non-recurring operating charges | 66A | €1,250 | €0 | -€1,250 | -100% |
| Gross operating margin | 9900 | €154,724 | €122,493 | -€32,231 | -20.8% |
| Operating profit (loss) | 9901 | €56,793 | €45,001 | -€11,792 | -20.8% |
| Financial income | 75/76B | €7,639 | €13,892 | +€6,253 | +81.9% |
| Recurring financial income | 75 | €7,639 | €13,892 | +€6,253 | +81.9% |
| Financial charges | 65/66B | €5,073 | €5,948 | +€875 | +17.3% |
| Recurring financial charges | 65 | €5,073 | €5,948 | +€875 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €59,359 | €52,945 | -€6,414 | -10.8% |
| Income taxes | 67/77 | €16,269 | €17,745 | +€1,476 | +9.1% |
| Profit (loss) for the period | 9904 | €43,090 | €35,200 | -€7,890 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,090 | €35,200 | -€7,890 | -18.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.