CALLENS DECOR: 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 DECOR
Largest movements
- Receivables within one year -€9,976
down €9,976 (-73.7%), from €13,533 to €3,557
of which Trade receivables: -€8,052
- Cash -€5,616
down €5,616 (-36.5%), from €15,395 to €9,779
mainly Net result for the year (-€5,325) and Current investments (-€5,086)
- Current investments +€5,086
up €5,086 (+32.6%), from €15,616 to €20,702
- Tangible fixed assets -€1,009
down €1,009 (-18.0%), from €5,618 to €4,609
- Reserves -€5,325
down €5,325 (-14.7%), from €36,326 to €31,001
of which Distributable reserves: -€5,325
- Trade debts -€3,154
down €3,154 (-64.4%), from €4,900 to €1,745
- Other debts -€2,781
down €2,781 (-53.1%), from €5,237 to €2,456
- Gross operating margin -€33,229
down €33,229, from €31,419 to -€1,810
- Staff costs -€31,463
down €31,463, from €30,708 to -€755
- Write-downs +€2,574
new in 2025: €2,574
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 | €53,235 | €41,480 | -€11,755 | -22.1% |
| Fixed assets | 21/28 | €5,618 | €4,609 | -€1,009 | -18.0% |
| Tangible fixed assets | 22/27 | €5,618 | €4,609 | -€1,009 | -18.0% |
| Other tangible fixed assets | 26 | €5,618 | €4,609 | -€1,009 | -18.0% |
| Current assets | 29/58 | €47,617 | €36,871 | -€10,746 | -22.6% |
| Stocks and contracts in progress | 3 | €1,424 | €984 | -€440 | -30.9% |
| Stocks | 30/36 | €1,424 | €984 | -€440 | -30.9% |
| Amounts receivable within one year | 40/41 | €13,533 | €3,557 | -€9,976 | -73.7% |
| Trade receivables | 40 | €8,052 | €0 | -€8,052 | -100% |
| Other amounts receivable | 41 | €5,481 | €3,557 | -€1,924 | -35.1% |
| Current investments | 50/53 | €15,616 | €20,702 | +€5,086 | +32.6% |
| Cash at bank and in hand | 54/58 | €15,395 | €9,779 | -€5,616 | -36.5% |
| Deferred charges and accrued income | 490/1 | €1,648 | €1,848 | +€200 | +12.1% |
| Total equity and liabilities | 10/49 | €53,235 | €41,480 | -€11,755 | -22.1% |
| Equity | 10/15 | €42,526 | €37,201 | -€5,325 | -12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,326 | €31,001 | -€5,325 | -14.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,466 | €29,141 | -€5,325 | -15.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,709 | €4,279 | -€6,430 | -60.0% |
| Amounts payable within one year | 42/48 | €10,709 | €4,279 | -€6,430 | -60.0% |
| Trade debts | 44 | €4,900 | €1,745 | -€3,154 | -64.4% |
| Suppliers | 440/4 | €4,900 | €1,745 | -€3,154 | -64.4% |
| Taxes, remuneration and social security | 45 | €572 | €78 | -€494 | -86.4% |
| Taxes | 450/3 | €572 | €78 | -€494 | -86.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,237 | €2,456 | -€2,781 | -53.1% |
| Remuneration, social security and pensions | 62 | €30,708 | -€755 | -€31,463 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €1,009 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,574 | +€2,574 | |
| Other operating charges | 640/8 | €776 | €697 | -€78 | -10.1% |
| Gross operating margin | 9900 | €31,419 | -€1,810 | -€33,229 | |
| Operating profit (loss) | 9901 | -€1,074 | -€5,335 | -€4,261 | -397% |
| Financial income | 75/76B | €456 | €336 | -€120 | -26.3% |
| Recurring financial income | 75 | €456 | €336 | -€120 | -26.3% |
| Financial charges | 65/66B | €327 | €326 | -€1 | -0.2% |
| Recurring financial charges | 65 | €327 | €326 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€945 | -€5,325 | -€4,381 | -464% |
| Profit (loss) for the period | 9904 | -€945 | -€5,325 | -€4,381 | -464% |
| Profit (loss) for the period to be appropriated | 9905 | -€945 | -€5,325 | -€4,381 | -464% |
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 19 October 2026 via checked.be.