CALLENS CONSULTING: 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 CONSULTING
Largest movements
- Cash -€16,947
down €16,947 (-23.4%), from €72,387 to €55,441
mainly Net result for the year (-€8,428) and Tax, wage and social debts (-€6,608)
- Reserves -€8,428
down €8,428 (-4.2%), from €201,238 to €192,811
- Tax, wage and social debts -€6,608
down €6,608 (-100%), from €6,608 to €0
- Gross operating margin -€35,759
down €35,759, from €23,735 to -€12,024
- Taxes -€7,442
down €7,442 (-100%), from €7,442 to €0
- Financial income +€1,414
up €1,414 (+50.8%), from €2,782 to €4,196
- Financial charges +€374
up €374, from -€302 to €72
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 | €222,686 | €206,998 | -€15,688 | -7.0% |
| Current assets | 29/58 | €222,686 | €206,998 | -€15,688 | -7.0% |
| Amounts receivable within one year | 40/41 | €298 | €1,557 | +€1,259 | +422% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €298 | €1,557 | +€1,259 | +422% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,387 | €55,441 | -€16,947 | -23.4% |
| Total equity and liabilities | 10/49 | €222,686 | €206,998 | -€15,688 | -7.0% |
| Equity | 10/15 | €204,238 | €195,811 | -€8,428 | -4.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €201,238 | €192,811 | -€8,428 | -4.2% |
| Distributable reserves | 133 | €201,238 | €192,811 | -€8,428 | -4.2% |
| Amounts payable | 17/49 | €18,447 | €11,187 | -€7,260 | -39.4% |
| Amounts payable within one year | 42/48 | €18,447 | €11,187 | -€7,260 | -39.4% |
| Trade debts | 44 | €645 | €142 | -€503 | -77.9% |
| Suppliers | 440/4 | €645 | €142 | -€503 | -77.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,608 | €0 | -€6,608 | -100% |
| Taxes | 450/3 | €6,608 | €0 | -€6,608 | -100% |
| Other amounts payable | 47/48 | €11,195 | €11,045 | -€150 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | €23,735 | -€12,024 | -€35,759 | |
| Operating profit (loss) | 9901 | €23,222 | -€12,552 | -€35,773 | |
| Financial income | 75/76B | €2,782 | €4,196 | +€1,414 | +50.8% |
| Recurring financial income | 75 | €2,782 | €4,196 | +€1,414 | +50.8% |
| Financial charges | 65/66B | -€302 | €72 | +€374 | |
| Recurring financial charges | 65 | -€302 | €72 | +€374 | |
| Profit (loss) for the period before taxes | 9903 | €26,306 | -€8,428 | -€34,733 | |
| Income taxes | 67/77 | €7,442 | €0 | -€7,442 | -100% |
| Profit (loss) for the period | 9904 | €18,864 | -€8,428 | -€27,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,864 | -€8,428 | -€27,291 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.