Callens Gardens & Projects: 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 Gardens & Projects
Largest movements
- Stocks and contracts -€445,571
down €445,571 (-33.5%), from €1.3m to €882,659
- Receivables within one year +€102,576
up €102,576 (+24.8%), from €413,488 to €516,064
of which Other amounts receivable: +€93,864
- Profit (loss) carried forward -€181,972
down €181,972 (-274%), from -€66,406 to -€248,377
- Short-term financial debts -€175,771
down €175,771 (-21.5%), from €818,025 to €642,254
of which Credit institutions: -€245,771
- Other debts -€48,347
down €48,347 (-5.8%), from €839,265 to €790,918
- Trade debts +€37,991
up €37,991 (+373%), from €10,198 to €48,189
- Gross operating margin -€114,974
down €114,974 (-195%), from -€58,953 to -€173,927
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 | €1,787,092 | €1,425,237 | -€361,855 | -20.2% |
| Fixed assets | 21/28 | €12,718 | €9,245 | -€3,473 | -27.3% |
| Tangible fixed assets | 22/27 | €12,718 | €9,245 | -€3,473 | -27.3% |
| Plant, machinery and equipment | 23 | €4,916 | €3,953 | -€963 | -19.6% |
| Furniture and vehicles | 24 | €7,801 | €5,291 | -€2,510 | -32.2% |
| Current assets | 29/58 | €1,774,374 | €1,415,992 | -€358,381 | -20.2% |
| Stocks and contracts in progress | 3 | €1,328,230 | €882,659 | -€445,571 | -33.5% |
| Stocks | 30/36 | €1,328,230 | €882,659 | -€445,571 | -33.5% |
| Amounts receivable within one year | 40/41 | €413,488 | €516,064 | +€102,576 | +24.8% |
| Trade receivables | 40 | €4,023 | €12,735 | +€8,712 | +217% |
| Other amounts receivable | 41 | €409,465 | €503,329 | +€93,864 | +22.9% |
| Cash at bank and in hand | 54/58 | €20,717 | €8,202 | -€12,515 | -60.4% |
| Deferred charges and accrued income | 490/1 | €11,939 | €9,067 | -€2,872 | -24.1% |
| Total equity and liabilities | 10/49 | €1,787,092 | €1,425,237 | -€361,855 | -20.2% |
| Equity | 10/15 | €70,161 | -€111,810 | -€181,972 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €36,567 | €36,567 | = | 0.0% |
| Distributable reserves | 133 | €36,567 | €36,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,406 | -€248,377 | -€181,972 | -274% |
| Amounts payable | 17/49 | €1,716,930 | €1,537,047 | -€179,883 | -10.5% |
| Amounts payable within one year | 42/48 | €1,715,166 | €1,528,971 | -€186,195 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 43 | €818,025 | €642,254 | -€175,771 | -21.5% |
| Credit institutions | 430/8 | €818,025 | €572,254 | -€245,771 | -30.0% |
| Other loans | 439 | - | €70,000 | +€70,000 | |
| Trade debts | 44 | €10,198 | €48,189 | +€37,991 | +373% |
| Suppliers | 440/4 | €10,198 | €48,189 | +€37,991 | +373% |
| Taxes, remuneration and social security | 45 | €7,678 | €7,609 | -€69 | -0.9% |
| Taxes | 450/3 | €7,678 | €7,609 | -€69 | -0.9% |
| Other amounts payable | 47/48 | €839,265 | €790,918 | -€48,347 | -5.8% |
| Accrued charges and deferred income | 492/3 | €1,765 | €8,077 | +€6,312 | +358% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,123 | €3,473 | +€350 | +11.2% |
| Other operating charges | 640/8 | €996 | €1,126 | +€130 | +13.1% |
| Gross operating margin | 9900 | -€58,953 | -€173,927 | -€114,974 | -195% |
| Operating profit (loss) | 9901 | -€63,072 | -€178,527 | -€115,455 | -183% |
| Financial income | 75/76B | €6,444 | €6,011 | -€432 | -6.7% |
| Recurring financial income | 75 | €6,444 | €6,011 | -€432 | -6.7% |
| Financial charges | 65/66B | €9,777 | €9,456 | -€321 | -3.3% |
| Recurring financial charges | 65 | €9,777 | €9,456 | -€321 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€66,406 | -€181,972 | -€115,566 | -174% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€66,406 | -€181,972 | -€115,566 | -174% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,406 | -€181,972 | -€115,566 | -174% |
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.