CALLEMEIN: 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.
CALLEMEIN
Largest movements
- Cash -€12,355
down €12,355 (-38.9%), from €31,729 to €19,374
mainly Other debts (-€32,170) and Tax, wage and social debts (-€7,868)
- Financial fixed assets +€2,300
up €2,300 (+26.0%), from €8,850 to €11,150
- Tangible fixed assets -€1,344
down €1,344 (-10.2%), from €13,125 to €11,781
of which Plant, machinery and equipment: -€1,187
- Deferred charges and accrued income +€1,155
up €1,155 (+50.1%), from €2,303 to €3,458
- Other debts -€32,170
down €32,170 (-99.9%), from €32,188 to €18
- Debts after one year +€29,400
new in 2025: €29,400
- Tax, wage and social debts -€7,868
down €7,868 (-37.0%), from €21,250 to €13,383
of which Taxes: -€4,818
- Reserves -€1,859
down €1,859 (-100%), from €1,859 to €0
of which Distributable reserves: -€1,859
- Profit (loss) carried forward +€698
up €698 (+2.1%), from -€34,049 to -€33,351
- Gross operating margin -€28,282
down €28,282 (-35.6%), from €79,373 to €51,090
- Taxes -€7,245
down €7,245 (-88.2%), from €8,211 to €966
- Staff costs -€7,182
down €7,182 (-14.7%), from €48,981 to €41,799
- Financial charges +€3,227
up €3,227 (+191%), from €1,694 to €4,921
- Other operating charges +€2,222
up €2,222 (+7,677%), from €29 to €2,251
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 | €66,548 | €55,252 | -€11,297 | -17.0% |
| Fixed assets | 21/28 | €21,976 | €22,931 | +€956 | +4.3% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -21.1% |
| Tangible fixed assets | 22/27 | €13,125 | €11,781 | -€1,344 | -10.2% |
| Plant, machinery and equipment | 23 | €12,346 | €11,159 | -€1,187 | -9.6% |
| Furniture and vehicles | 24 | €779 | €622 | -€157 | -20.2% |
| Financial fixed assets | 28 | €8,850 | €11,150 | +€2,300 | +26.0% |
| Current assets | 29/58 | €44,573 | €32,320 | -€12,253 | -27.5% |
| Stocks and contracts in progress | 3 | €5,815 | €5,391 | -€424 | -7.3% |
| Stocks | 30/36 | €5,815 | €5,391 | -€424 | -7.3% |
| Amounts receivable within one year | 40/41 | €4,726 | €4,097 | -€629 | -13.3% |
| Trade receivables | 40 | €4,072 | €3,660 | -€412 | -10.1% |
| Other amounts receivable | 41 | €654 | €437 | -€217 | -33.2% |
| Cash at bank and in hand | 54/58 | €31,729 | €19,374 | -€12,355 | -38.9% |
| Deferred charges and accrued income | 490/1 | €2,303 | €3,458 | +€1,155 | +50.1% |
| Total equity and liabilities | 10/49 | €66,548 | €55,252 | -€11,297 | -17.0% |
| Equity | 10/15 | -€13,590 | -€14,751 | -€1,161 | -8.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €0 | -€1,859 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €0 | -€1,859 | -100% |
| Profit (loss) carried forward | 14 | -€34,049 | -€33,351 | +€698 | +2.1% |
| Amounts payable | 17/49 | €80,138 | €70,002 | -€10,136 | -12.6% |
| Amounts payable after more than one year | 17 | - | €29,400 | +€29,400 | |
| Other amounts payable | 178/9 | - | €29,400 | +€29,400 | |
| Amounts payable within one year | 42/48 | €80,138 | €40,602 | -€39,536 | -49.3% |
| Trade debts | 44 | €26,700 | €27,202 | +€501 | +1.9% |
| Suppliers | 440/4 | €26,700 | €27,202 | +€501 | +1.9% |
| Taxes, remuneration and social security | 45 | €21,250 | €13,383 | -€7,868 | -37.0% |
| Taxes | 450/3 | €13,623 | €8,805 | -€4,818 | -35.4% |
| Remuneration and social security | 454/9 | €7,627 | €4,577 | -€3,049 | -40.0% |
| Other amounts payable | 47/48 | €32,188 | €18 | -€32,170 | -99.9% |
| Remuneration, social security and pensions | 62 | €48,981 | €41,799 | -€7,182 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €2,877 | +€2,218 | +337% |
| Other operating charges | 640/8 | €29 | €2,251 | +€2,222 | +7,677% |
| Gross operating margin | 9900 | €79,373 | €51,090 | -€28,282 | -35.6% |
| Operating profit (loss) | 9901 | €29,704 | €4,164 | -€25,540 | -86.0% |
| Financial income | 75/76B | - | €562 | +€562 | |
| Recurring financial income | 75 | - | €562 | +€562 | |
| Financial charges | 65/66B | €1,694 | €4,921 | +€3,227 | +191% |
| Recurring financial charges | 65 | €1,694 | €4,921 | +€3,227 | +191% |
| Profit (loss) for the period before taxes | 9903 | €28,010 | -€195 | -€28,205 | |
| Income taxes | 67/77 | €8,211 | €966 | -€7,245 | -88.2% |
| Profit (loss) for the period | 9904 | €19,799 | -€1,161 | -€20,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,799 | -€1,161 | -€20,960 |
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 22 October 2026 via checked.be.