CALLEMEYN DEBROUX: 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.
CALLEMEYN DEBROUX
Largest movements
- Cash +€17,681
up €17,681 (+32.4%), from €54,593 to €72,274
mainly Depreciation (+€12,128) and Net result for the year (+€11,460)
- Tangible fixed assets -€8,128
down €8,128 (-22.0%), from €36,999 to €28,871
of which Furniture and vehicles: -€7,114
- Profit (loss) carried forward +€9,794
up €9,794 (+13.8%), from €71,192 to €80,986
- Gross operating margin +€7,860
up €7,860 (+34.3%), from €22,933 to €30,793
- Taxes +€2,301
up €2,301 (+91.1%), from €2,526 to €4,827
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 | €123,212 | €131,158 | +€7,946 | +6.4% |
| Fixed assets | 21/28 | €36,999 | €28,871 | -€8,128 | -22.0% |
| Tangible fixed assets | 22/27 | €36,999 | €28,871 | -€8,128 | -22.0% |
| Land and buildings | 22 | €600 | €450 | -€150 | -25.0% |
| Furniture and vehicles | 24 | €30,901 | €23,787 | -€7,114 | -23.0% |
| Other tangible fixed assets | 26 | €5,498 | €4,634 | -€864 | -15.7% |
| Current assets | 29/58 | €86,213 | €102,287 | +€16,074 | +18.6% |
| Stocks and contracts in progress | 3 | €5,202 | €5,231 | +€29 | +0.6% |
| Stocks | 30/36 | €5,202 | €5,231 | +€29 | +0.6% |
| Amounts receivable within one year | 40/41 | €24,340 | €23,468 | -€872 | -3.6% |
| Trade receivables | 40 | €22,291 | €22,419 | +€128 | +0.6% |
| Other amounts receivable | 41 | €2,049 | €1,049 | -€1,000 | -48.8% |
| Cash at bank and in hand | 54/58 | €54,593 | €72,274 | +€17,681 | +32.4% |
| Deferred charges and accrued income | 490/1 | €2,078 | €1,314 | -€764 | -36.8% |
| Total equity and liabilities | 10/49 | €123,212 | €131,158 | +€7,946 | +6.4% |
| Equity | 10/15 | €91,889 | €101,683 | +€9,794 | +10.7% |
| Contributions | 10/11 | €18,815 | €18,815 | = | 0.0% |
| Reserves | 13 | €1,882 | €1,882 | = | 0.0% |
| Distributable reserves | 133 | €1,882 | €1,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,192 | €80,986 | +€9,794 | +13.8% |
| Amounts payable | 17/49 | €31,323 | €29,475 | -€1,848 | -5.9% |
| Amounts payable within one year | 42/48 | €31,323 | €29,475 | -€1,848 | -5.9% |
| Trade debts | 44 | €657 | €753 | +€96 | +14.6% |
| Suppliers | 440/4 | €657 | €753 | +€96 | +14.6% |
| Taxes, remuneration and social security | 45 | €3,702 | €2,590 | -€1,112 | -30.0% |
| Taxes | 450/3 | €3,702 | €2,590 | -€1,112 | -30.0% |
| Other amounts payable | 47/48 | €26,964 | €26,132 | -€832 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,400 | €12,128 | -€272 | -2.2% |
| Other operating charges | 640/8 | €843 | €852 | +€9 | +1.1% |
| Gross operating margin | 9900 | €22,933 | €30,793 | +€7,860 | +34.3% |
| Operating profit (loss) | 9901 | €9,690 | €17,813 | +€8,123 | +83.8% |
| Financial charges | 65/66B | €1,675 | €1,526 | -€149 | -8.9% |
| Recurring financial charges | 65 | €1,675 | €1,526 | -€149 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €8,015 | €16,287 | +€8,272 | +103% |
| Income taxes | 67/77 | €2,526 | €4,827 | +€2,301 | +91.1% |
| Profit (loss) for the period | 9904 | €5,489 | €11,460 | +€5,971 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €5,489 | €11,460 | +€5,971 | +109% |
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 25 October 2026 via checked.be.