CALLENS BART: 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.
CALLENS BART
Largest movements
- Cash -€24,526
down €24,526 (-61.9%), from €39,629 to €15,103
mainly Investment in fixed assets (net) (-€21,621) and Receivables within one year (-€19,559)
- Receivables within one year +€19,559
up €19,559 (+54.3%), from €36,030 to €55,590
of which Other amounts receivable: +€20,014
- Current investments -€10,000
down €10,000 (-5.7%), from €175,000 to €165,000
- Tangible fixed assets +€5,610
up €5,610 (+9.3%), from €60,498 to €66,108
of which Land and buildings: +€12,775
- Trade debts -€9,294
down €9,294 (-45.4%), from €20,490 to €11,196
- Tax, wage and social debts -€7,709
down €7,709 (-91.8%), from €8,399 to €690
- Reserves +€6,999
up €6,999 (+2.4%), from €292,876 to €299,875
- Gross operating margin -€74,156
down €74,156 (-75.8%), from €97,834 to €23,678
- Taxes -€24,434
down €24,434 (-88.6%), from €27,568 to €3,134
- Depreciation +€6,023
up €6,023 (+60.3%), from €9,988 to €16,012
- Financial income +€2,465
up €2,465 (+72.5%), from €3,402 to €5,867
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 | €334,802 | €327,032 | -€7,770 | -2.3% |
| Fixed assets | 21/28 | €60,498 | €66,108 | +€5,610 | +9.3% |
| Tangible fixed assets | 22/27 | €60,498 | €66,108 | +€5,610 | +9.3% |
| Land and buildings | 22 | €9,280 | €22,055 | +€12,775 | +138% |
| Plant, machinery and equipment | 23 | €5,392 | €7,093 | +€1,700 | +31.5% |
| Furniture and vehicles | 24 | €45,826 | €36,960 | -€8,866 | -19.3% |
| Current assets | 29/58 | €274,303 | €260,924 | -€13,379 | -4.9% |
| Stocks and contracts in progress | 3 | €20,111 | €19,520 | -€591 | -2.9% |
| Stocks | 30/36 | €20,111 | €19,520 | -€591 | -2.9% |
| Amounts receivable within one year | 40/41 | €36,030 | €55,590 | +€19,559 | +54.3% |
| Trade receivables | 40 | €32,760 | €32,305 | -€455 | -1.4% |
| Other amounts receivable | 41 | €3,270 | €23,284 | +€20,014 | +612% |
| Current investments | 50/53 | €175,000 | €165,000 | -€10,000 | -5.7% |
| Cash at bank and in hand | 54/58 | €39,629 | €15,103 | -€24,526 | -61.9% |
| Deferred charges and accrued income | 490/1 | €3,533 | €5,711 | +€2,178 | +61.6% |
| Total equity and liabilities | 10/49 | €334,802 | €327,032 | -€7,770 | -2.3% |
| Equity | 10/15 | €305,276 | €312,275 | +€6,999 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €292,876 | €299,875 | +€6,999 | +2.4% |
| Distributable reserves | 133 | €292,876 | €299,875 | +€6,999 | +2.4% |
| Amounts payable | 17/49 | €29,526 | €14,757 | -€14,769 | -50.0% |
| Amounts payable within one year | 42/48 | €28,889 | €14,061 | -€14,828 | -51.3% |
| Trade debts | 44 | €20,490 | €11,196 | -€9,294 | -45.4% |
| Suppliers | 440/4 | €20,490 | €11,196 | -€9,294 | -45.4% |
| Taxes, remuneration and social security | 45 | €8,399 | €690 | -€7,709 | -91.8% |
| Taxes | 450/3 | €8,399 | €690 | -€7,709 | -91.8% |
| Other amounts payable | 47/48 | - | €2,175 | +€2,175 | |
| Accrued charges and deferred income | 492/3 | €636 | €696 | +€59 | +9.3% |
| Non-recurring operating income | 76A | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €453 | €110 | -€343 | -75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,988 | €16,012 | +€6,023 | +60.3% |
| Other operating charges | 640/8 | €1,180 | €1,314 | +€134 | +11.4% |
| Non-recurring operating charges | 66A | €238 | €1,695 | +€1,458 | +613% |
| Gross operating margin | 9900 | €97,834 | €23,678 | -€74,156 | -75.8% |
| Operating profit (loss) | 9901 | €85,976 | €4,548 | -€81,428 | -94.7% |
| Financial income | 75/76B | €3,402 | €5,867 | +€2,465 | +72.5% |
| Recurring financial income | 75 | €3,402 | €5,867 | +€2,465 | +72.5% |
| Financial charges | 65/66B | €554 | €282 | -€272 | -49.1% |
| Recurring financial charges | 65 | €554 | €282 | -€272 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €88,823 | €10,133 | -€78,691 | -88.6% |
| Income taxes | 67/77 | €27,568 | €3,134 | -€24,434 | -88.6% |
| Profit (loss) for the period | 9904 | €61,255 | €6,999 | -€54,256 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €61,255 | €6,999 | -€54,256 | -88.6% |
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 13 October 2026 via checked.be.