Callens Consult: 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 Consult
Largest movements
- Deferred charges and accrued income -€445
no longer reported in 2025 (was €445)
- Cash -€383
down €383 (-50.4%), from €760 to €377
mainly Net result for the year (-€11,167) and Debts after one year (-€1,938)
- Trade debts +€11,547
up €11,547 (+62.9%), from €18,356 to €29,904
- Profit (loss) carried forward -€11,167
down €11,167 (-20.3%), from -€55,026 to -€66,193
- Debts after one year -€1,938
down €1,938 (-25.2%), from €7,684 to €5,746
- Other debts +€1,590
up €1,590 (+13.2%), from €12,034 to €13,624
- Tax, wage and social debts -€945
down €945 (-28.1%), from €3,367 to €2,421
- Gross operating margin +€8,611
up €8,611 (+51.8%), from -€16,611 to -€8,000
- Financial charges +€315
up €315 (+19.1%), from €1,655 to €1,971
- Taxes -€226
down €226 (-75.7%), from €299 to €73
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 | €1,243 | €407 | -€836 | -67.3% |
| Fixed assets | 21/28 | €30 | €30 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €1,213 | €377 | -€836 | -68.9% |
| Amounts receivable within one year | 40/41 | €7 | - | -€7 | |
| Other amounts receivable | 41 | €7 | - | -€7 | |
| Cash at bank and in hand | 54/58 | €760 | €377 | -€383 | -50.4% |
| Deferred charges and accrued income | 490/1 | €445 | - | -€445 | |
| Total equity and liabilities | 10/49 | €1,243 | €407 | -€836 | -67.3% |
| Equity | 10/15 | -€42,626 | -€53,793 | -€11,167 | -26.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,026 | -€66,193 | -€11,167 | -20.3% |
| Amounts payable | 17/49 | €43,869 | €54,200 | +€10,331 | +23.6% |
| Amounts payable after more than one year | 17 | €7,684 | €5,746 | -€1,938 | -25.2% |
| Financial debts | 170/4 | €7,684 | €5,746 | -€1,938 | -25.2% |
| Amounts payable within one year | 42/48 | €35,619 | €47,887 | +€12,268 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €1,862 | €1,938 | +€76 | +4.1% |
| Trade debts | 44 | €18,356 | €29,904 | +€11,547 | +62.9% |
| Suppliers | 440/4 | €18,356 | €29,904 | +€11,547 | +62.9% |
| Taxes, remuneration and social security | 45 | €3,367 | €2,421 | -€945 | -28.1% |
| Taxes | 450/3 | €3,367 | €2,421 | -€945 | -28.1% |
| Other amounts payable | 47/48 | €12,034 | €13,624 | +€1,590 | +13.2% |
| Accrued charges and deferred income | 492/3 | €566 | €567 | +€1 | +0.2% |
| Non-recurring operating income | 76A | - | €1,522 | +€1,522 | |
| Other operating charges | 640/8 | €1,193 | €1,123 | -€70 | -5.8% |
| Gross operating margin | 9900 | -€16,611 | -€8,000 | +€8,611 | +51.8% |
| Operating profit (loss) | 9901 | -€17,804 | -€9,124 | +€8,681 | +48.8% |
| Financial charges | 65/66B | €1,655 | €1,971 | +€315 | +19.1% |
| Recurring financial charges | 65 | €1,655 | €1,971 | +€315 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,460 | -€11,094 | +€8,365 | +43.0% |
| Income taxes | 67/77 | €299 | €73 | -€226 | -75.7% |
| Profit (loss) for the period | 9904 | -€19,758 | -€11,167 | +€8,591 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,758 | -€11,167 | +€8,591 | +43.5% |
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 8 October 2026 via checked.be.