CALLENS BEHEER: 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 BEHEER
Largest movements
- Cash -€119,210
down €119,210 (-73.1%), from €163,048 to €43,838
mainly Receivables within one year (-€117,662) and Contributions, distributions and other (-€77,500)
- Receivables within one year +€117,662
up €117,662 (+646%), from €18,201 to €135,862
- Current investments +€71,052
up €71,052 (+82.7%), from €85,947 to €156,999
- Reserves +€97,000
up €97,000 (+40.0%), from €242,460 to €339,460
of which Distributable reserves: +€97,000
- Trade debts -€34,020
down €34,020 (-45.1%), from €75,409 to €41,389
- Tax, wage and social debts +€21,916
up €21,916 (+58.2%), from €37,661 to €59,576
of which Taxes: +€19,238
- Current portion of long-term debt -€16,765
down €16,765 (-100%), from €16,765 to €0
- Gross operating margin +€126,758
up €126,758 (+123%), from €103,469 to €230,226
- Taxes +€32,953
up €32,953 (+149%), from €22,139 to €55,092
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €452,767 | €520,864 | +€68,097 | +15.0% |
| Fixed assets | 21/28 | €185,572 | €184,165 | -€1,406 | -0.8% |
| Tangible fixed assets | 22/27 | €3,047 | €1,640 | -€1,406 | -46.2% |
| Furniture and vehicles | 24 | €3,047 | €1,640 | -€1,406 | -46.2% |
| Financial fixed assets | 28 | €182,525 | €182,525 | = | 0.0% |
| Current assets | 29/58 | €267,195 | €336,699 | +€69,504 | +26.0% |
| Amounts receivable within one year | 40/41 | €18,201 | €135,862 | +€117,662 | +646% |
| Trade receivables | 40 | €18,201 | €135,862 | +€117,662 | +646% |
| Current investments | 50/53 | €85,947 | €156,999 | +€71,052 | +82.7% |
| Cash at bank and in hand | 54/58 | €163,048 | €43,838 | -€119,210 | -73.1% |
| Total equity and liabilities | 10/49 | €452,767 | €520,864 | +€68,097 | +15.0% |
| Equity | 10/15 | €255,829 | €353,009 | +€97,180 | +38.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €242,460 | €339,460 | +€97,000 | +40.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €236,100 | €333,100 | +€97,000 | +41.1% |
| Profit (loss) carried forward | 14 | €7,169 | €7,349 | +€180 | +2.5% |
| Amounts payable | 17/49 | €196,938 | €167,856 | -€29,082 | -14.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €196,938 | €167,856 | -€29,082 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €16,765 | €0 | -€16,765 | -100% |
| Trade debts | 44 | €75,409 | €41,389 | -€34,020 | -45.1% |
| Suppliers | 440/4 | €75,409 | €41,389 | -€34,020 | -45.1% |
| Taxes, remuneration and social security | 45 | €37,661 | €59,576 | +€21,916 | +58.2% |
| Taxes | 450/3 | €37,661 | €56,898 | +€19,238 | +51.1% |
| Remuneration and social security | 454/9 | €0 | €2,678 | +€2,678 | |
| Other amounts payable | 47/48 | €67,103 | €66,890 | -€213 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,470 | €1,406 | -€64 | -4.4% |
| Other operating charges | 640/8 | €531 | €695 | +€163 | +30.7% |
| Gross operating margin | 9900 | €103,469 | €230,226 | +€126,758 | +123% |
| Operating profit (loss) | 9901 | €101,467 | €228,126 | +€126,659 | +125% |
| Financial income | 75/76B | €2,868 | €1,750 | -€1,118 | -39.0% |
| Recurring financial income | 75 | €2,868 | €1,750 | -€1,118 | -39.0% |
| Financial charges | 65/66B | €1,521 | €104 | -€1,418 | -93.2% |
| Recurring financial charges | 65 | €1,521 | €104 | -€1,418 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €102,813 | €229,772 | +€126,958 | +123% |
| Income taxes | 67/77 | €22,139 | €55,092 | +€32,953 | +149% |
| Profit (loss) for the period | 9904 | €80,675 | €174,680 | +€94,005 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €80,675 | €174,680 | +€94,005 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.