CALLENS - DECAMPS: what changed
What changed
CALLENS - DECAMPS
NACE 47.241, Retail sale of bread and pastry (bakery outlets)
filed annual accounts (NBB)
Net result for the year
€10,017
2024 · -€9,274+€19,290
Equity
€55,319
2024 · €45,302+€10,017
Cash
€44,958
2024 · €40,673+€4,285
Balance sheet total
€474,989
2024 · €502,145-€27,156
Largest movements
Assets
- Tangible fixed assets -€40,161
down €40,161 (-13.3%), from €302,052 to €261,892
of which Land and buildings: -€30,516
- Deferred charges and accrued income +€7,281
up €7,281 (+165%), from €4,409 to €11,690
- Stocks and contracts +€6,461
up €6,461 (+80.6%), from €8,014 to €14,475
- Receivables within one year -€5,023
down €5,023 (-6.1%), from €81,983 to €76,960
of which Other amounts receivable: -€5,765
Equity and liabilities
- Debts after one year -€32,063
down €32,063 (-12.9%), from €248,558 to €216,496
- Profit (loss) carried forward +€10,017
up €10,017, from -€9,698 to €319
- Trade debts -€9,830
down €9,830 (-12.9%), from €76,017 to €66,186
Income statement
- Gross operating margin +€107,112
up €107,112 (+30.2%), from €354,605 to €461,717
- Staff costs +€82,596
up €82,596 (+28.3%), from €292,030 to €374,626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€9,274
Gross operating margin
+€107,112
Staff costs
-€82,596
Depreciation
+€205
Other operating charges
+€579
Financial income
-€338
Financial charges
-€1,138
Taxes
-€4,533
Result 2025
€10,017
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€43,644
Investment
-€8,149
Financing
-€31,209
Cash 2024
€40,673
From operations (derived)
+€43,644
Net result for the year
+€10,017
Depreciation
+€48,310
Stocks and contracts
-€6,461
Receivables within one year
+€5,023
Deferred charges and accrued income
-€7,281
Trade debts
-€9,830
Tax, wage and social debts
+€4,557
Other debts
-€691
Investment (derived)
-€8,149
Investment in fixed assets (net)
-€8,149
Financing
-€31,209
Debts after one year
-€32,063
Current portion of long-term debt
+€854
Cash 2025
€44,958
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,145 | €474,989 | -€27,156 | -5.4% |
| Fixed assets | 21/28 | €367,066 | €326,905 | -€40,161 | -10.9% |
| Tangible fixed assets | 22/27 | €302,052 | €261,892 | -€40,161 | -13.3% |
| Land and buildings | 22 | €242,055 | €211,538 | -€30,516 | -12.6% |
| Plant, machinery and equipment | 23 | €55,143 | €48,382 | -€6,761 | -12.3% |
| Furniture and vehicles | 24 | €4,855 | €1,972 | -€2,884 | -59.4% |
| Financial fixed assets | 28 | €65,013 | €65,013 | = | 0.0% |
| Current assets | 29/58 | €135,079 | €148,083 | +€13,005 | +9.6% |
| Stocks and contracts in progress | 3 | €8,014 | €14,475 | +€6,461 | +80.6% |
| Stocks | 30/36 | €8,014 | €14,475 | +€6,461 | +80.6% |
| Amounts receivable within one year | 40/41 | €81,983 | €76,960 | -€5,023 | -6.1% |
| Trade receivables | 40 | €65,646 | €66,388 | +€742 | +1.1% |
| Other amounts receivable | 41 | €16,337 | €10,572 | -€5,765 | -35.3% |
| Cash at bank and in hand | 54/58 | €40,673 | €44,958 | +€4,285 | +10.5% |
| Deferred charges and accrued income | 490/1 | €4,409 | €11,690 | +€7,281 | +165% |
| Total equity and liabilities | 10/49 | €502,145 | €474,989 | -€27,156 | -5.4% |
| Equity | 10/15 | €45,302 | €55,319 | +€10,017 | +22.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,698 | €319 | +€10,017 | |
| Amounts payable | 17/49 | €456,843 | €419,670 | -€37,173 | -8.1% |
| Amounts payable after more than one year | 17 | €248,558 | €216,496 | -€32,063 | -12.9% |
| Financial debts | 170/4 | €248,558 | €216,496 | -€32,063 | -12.9% |
| Amounts payable within one year | 42/48 | €208,284 | €203,174 | -€5,110 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €56,983 | €57,837 | +€854 | +1.5% |
| Trade debts | 44 | €76,017 | €66,186 | -€9,830 | -12.9% |
| Suppliers | 440/4 | €76,017 | €66,186 | -€9,830 | -12.9% |
| Taxes, remuneration and social security | 45 | €39,390 | €43,947 | +€4,557 | +11.6% |
| Taxes | 450/3 | - | €3,895 | +€3,895 | |
| Remuneration and social security | 454/9 | €39,390 | €40,052 | +€663 | +1.7% |
| Other amounts payable | 47/48 | €35,895 | €35,204 | -€691 | -1.9% |
| Remuneration, social security and pensions | 62 | €292,030 | €374,626 | +€82,596 | +28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,515 | €48,310 | -€205 | -0.4% |
| Other operating charges | 640/8 | €2,731 | €2,152 | -€579 | -21.2% |
| Gross operating margin | 9900 | €354,605 | €461,717 | +€107,112 | +30.2% |
| Operating profit (loss) | 9901 | €11,329 | €36,629 | +€25,300 | +223% |
| Financial income | 75/76B | €754 | €415 | -€338 | -44.9% |
| Recurring financial income | 75 | €754 | €415 | -€338 | -44.9% |
| Financial charges | 65/66B | €19,130 | €20,268 | +€1,138 | +5.9% |
| Recurring financial charges | 65 | €19,130 | €20,268 | +€1,138 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,048 | €16,776 | +€23,824 | |
| Income taxes | 67/77 | €2,226 | €6,759 | +€4,533 | +204% |
| Profit (loss) for the period | 9904 | -€9,274 | €10,017 | +€19,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,274 | €10,017 | +€19,290 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.