Callens: what changed
Two fiscal 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.
Callens
Largest movements
- Stocks and contracts +€4,065
up €4,065 (+44.7%), from €9,085 to €13,150
- Cash -€1,702
down €1,702 (-59.5%), from €2,859 to €1,157
mainly Stocks and contracts (-€4,065) and Net result for the year (-€2,781)
- Receivables within one year +€1,577
up €1,577 (+14.0%), from €11,233 to €12,810
of which Other amounts receivable: +€2,480
- Tangible fixed assets -€745
down €745 (-76.9%), from €970 to €224
- Other debts +€6,183
up €6,183 (+241.8%), from €2,557 to €8,740
- Profit (loss) carried forward -€2,781
down €2,781 (-16.3%), from -€17,042 to -€19,823
- Gross operating margin +€364
up €364 (+20.4%), from -€1,790 to -€1,425
- Financial charges -€361
down €361 (-100.0%), from €361 to €0
- Depreciation -€212
down €212 (-22.2%), from €958 to €745
- Other operating charges -€107
down €107 (-14.9%), from €717 to €610
- Financial income -€75
down €75 (-99.4%), from €76 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,146 | €27,341 | +€3,195 | +13.2% |
| Fixed assets | 21/28 | €970 | €224 | -€745 | -76.9% |
| Tangible fixed assets | 22/27 | €970 | €224 | -€745 | -76.9% |
| Plant, machinery and equipment | 23 | €970 | €224 | -€745 | -76.9% |
| Current assets | 29/58 | €23,176 | €27,117 | +€3,941 | +17.0% |
| Stocks and contracts in progress | 3 | €9,085 | €13,150 | +€4,065 | +44.7% |
| Stocks | 30/36 | €9,085 | €13,150 | +€4,065 | +44.7% |
| Amounts receivable within one year | 40/41 | €11,233 | €12,810 | +€1,577 | +14.0% |
| Trade receivables | 40 | €10,623 | €9,721 | -€903 | -8.5% |
| Other amounts receivable | 41 | €609 | €3,089 | +€2,480 | +407.0% |
| Cash at bank and in hand | 54/58 | €2,859 | €1,157 | -€1,702 | -59.5% |
| Total equity and liabilities | 10/49 | €24,146 | €27,341 | +€3,195 | +13.2% |
| Equity | 10/15 | €16,918 | €14,138 | -€2,781 | -16.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €15,369 | €15,369 | = | 0.0% |
| Distributable reserves | 133 | €15,369 | €15,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,042 | -€19,823 | -€2,781 | -16.3% |
| Amounts payable | 17/49 | €7,228 | €13,204 | +€5,976 | +82.7% |
| Amounts payable within one year | 42/48 | €7,228 | €13,204 | +€5,976 | +82.7% |
| Trade debts | 44 | €4,671 | €4,464 | -€207 | -4.4% |
| Suppliers | 440/4 | €4,671 | €4,464 | -€207 | -4.4% |
| Other amounts payable | 47/48 | €2,557 | €8,740 | +€6,183 | +241.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €745 | -€212 | -22.2% |
| Other operating charges | 640/8 | €717 | €610 | -€107 | -14.9% |
| Gross operating margin | 9900 | -€1,790 | -€1,425 | +€364 | +20.4% |
| Operating profit (loss) | 9901 | -€3,464 | -€2,781 | +€683 | +19.7% |
| Financial income | 75/76B | €76 | €0 | -€75 | -99.4% |
| Recurring financial income | 75 | €76 | €0 | -€75 | -99.4% |
| Financial charges | 65/66B | €361 | €0 | -€361 | -100.0% |
| Recurring financial charges | 65 | €361 | €0 | -€361 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,749 | -€2,781 | +€969 | +25.8% |
| Profit (loss) for the period | 9904 | -€3,749 | -€2,781 | +€969 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,749 | -€2,781 | +€969 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.