Callens-Clincke: 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-Clincke
Largest movements
- Cash -€98,696
down €98,696 (-61.6%), from €160,276 to €61,580
mainly Contributions, distributions and other (-€200,000) and Investment in fixed assets (net) (-€76,946)
- Receivables after one year -€30,000
no longer reported in 2025 (was €30,000)
- Receivables within one year -€14,456
down €14,456 (-35.7%), from €40,467 to €26,010
of which Other amounts receivable: -€18,781
- Reserves -€105,904
down €105,904 (-52.5%), from €201,803 to €95,899
- Debts after one year -€40,278
down €40,278 (-26.0%), from €154,669 to €114,391
- Short-term financial debts -€12,572
down €12,572 (-30.0%), from €41,839 to €29,267
- Trade debts +€11,434
up €11,434 (+19.5%), from €58,712 to €70,145
- Tax, wage and social debts +€9,869
up €9,869 (+40.7%), from €24,252 to €34,121
of which Remuneration and social security: +€10,966
- Gross operating margin +€51,769
up €51,769 (+13.8%), from €374,604 to €426,373
- Staff costs +€42,852
up €42,852 (+23.8%), from €179,727 to €222,579
- Depreciation +€9,285
up €9,285 (+14.4%), from €64,603 to €73,889
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 | €541,141 | €404,473 | -€136,668 | -25.3% |
| Fixed assets | 21/28 | €275,925 | €278,982 | +€3,057 | +1.1% |
| Tangible fixed assets | 22/27 | €275,925 | €278,982 | +€3,057 | +1.1% |
| Land and buildings | 22 | €191,159 | €180,490 | -€10,670 | -5.6% |
| Plant, machinery and equipment | 23 | €71,647 | €75,812 | +€4,164 | +5.8% |
| Furniture and vehicles | 24 | €13,118 | €22,680 | +€9,562 | +72.9% |
| Current assets | 29/58 | €265,216 | €125,491 | -€139,725 | -52.7% |
| Amounts receivable after more than one year | 29 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 291 | €30,000 | - | -€30,000 | |
| Stocks and contracts in progress | 3 | €32,074 | €31,983 | -€92 | -0.3% |
| Stocks | 30/36 | €32,074 | €31,983 | -€92 | -0.3% |
| Amounts receivable within one year | 40/41 | €40,467 | €26,010 | -€14,456 | -35.7% |
| Trade receivables | 40 | €2,483 | €6,807 | +€4,324 | +174% |
| Other amounts receivable | 41 | €37,984 | €19,203 | -€18,781 | -49.4% |
| Cash at bank and in hand | 54/58 | €160,276 | €61,580 | -€98,696 | -61.6% |
| Deferred charges and accrued income | 490/1 | €2,399 | €5,918 | +€3,519 | +147% |
| Total equity and liabilities | 10/49 | €541,141 | €404,473 | -€136,668 | -25.3% |
| Equity | 10/15 | €221,803 | €115,899 | -€105,904 | -47.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €201,803 | €95,899 | -€105,904 | -52.5% |
| Distributable reserves | 133 | €201,803 | €95,899 | -€105,904 | -52.5% |
| Amounts payable | 17/49 | €319,339 | €288,574 | -€30,764 | -9.6% |
| Amounts payable after more than one year | 17 | €154,669 | €114,391 | -€40,278 | -26.0% |
| Financial debts | 170/4 | €154,669 | €114,391 | -€40,278 | -26.0% |
| Amounts payable within one year | 42/48 | €164,669 | €173,812 | +€9,142 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €39,609 | €40,278 | +€669 | +1.7% |
| Financial debts | 43 | €41,839 | €29,267 | -€12,572 | -30.0% |
| Credit institutions | 430/8 | €41,839 | €29,267 | -€12,572 | -30.0% |
| Trade debts | 44 | €58,712 | €70,145 | +€11,434 | +19.5% |
| Suppliers | 440/4 | €58,712 | €70,145 | +€11,434 | +19.5% |
| Taxes, remuneration and social security | 45 | €24,252 | €34,121 | +€9,869 | +40.7% |
| Taxes | 450/3 | €2,489 | €1,393 | -€1,096 | -44.0% |
| Remuneration and social security | 454/9 | €21,762 | €32,728 | +€10,966 | +50.4% |
| Other amounts payable | 47/48 | €259 | - | -€259 | |
| Accrued charges and deferred income | 492/3 | €0 | €371 | +€371 | |
| Remuneration, social security and pensions | 62 | €179,727 | €222,579 | +€42,852 | +23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,603 | €73,889 | +€9,285 | +14.4% |
| Other operating charges | 640/8 | €3,823 | €1,265 | -€2,558 | -66.9% |
| Gross operating margin | 9900 | €374,604 | €426,373 | +€51,769 | +13.8% |
| Operating profit (loss) | 9901 | €126,451 | €128,640 | +€2,189 | +1.7% |
| Financial income | 75/76B | €1,131 | €1,319 | +€188 | +16.7% |
| Recurring financial income | 75 | €1,131 | €1,319 | +€188 | +16.7% |
| Financial charges | 65/66B | €8,470 | €10,191 | +€1,721 | +20.3% |
| Recurring financial charges | 65 | €8,470 | €10,191 | +€1,721 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €119,111 | €119,768 | +€657 | +0.6% |
| Income taxes | 67/77 | €25,457 | €25,672 | +€215 | +0.8% |
| Profit (loss) for the period | 9904 | €93,655 | €94,096 | +€442 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,655 | €94,096 | +€442 | +0.5% |
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 29 October 2026 via checked.be.