Callens Holdco: 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 Holdco
Largest movements
- Cash -€37,845
down €37,845 (-97.9%), from €38,641 to €796
mainly Contributions, distributions and other (-€200,000) and Debts after one year (-€43,440)
- Tangible fixed assets +€16,626
up €16,626 (+6.0%), from €275,883 to €292,509
of which Other tangible fixed assets: +€9,000
- Receivables within one year +€14,245
up €14,245 (+4.9%), from €293,009 to €307,254
of which Trade receivables: +€13,981
- Profit (loss) carried forward -€200,000
down €200,000 (-76.2%), from €262,374 to €62,374
- Reserves +€139,557
up €139,557 (+463%), from €30,110 to €169,668
- Other debts +€128,762
up €128,762 (+129%), from €100,056 to €228,818
- Debts after one year -€43,440
down €43,440 (-14.8%), from €292,789 to €249,348
- Tax, wage and social debts +€34,247
up €34,247 (+140%), from €24,449 to €58,696
- Financial income -€79,123
down €79,123 (-82.1%), from €96,382 to €17,259
- Gross operating margin -€50,177
down €50,177 (-18.5%), from €270,568 to €220,390
- Other operating charges -€15,276
down €15,276 (-85.8%), from €17,809 to €2,533
- Taxes +€10,224
up €10,224 (+17.3%), from €59,005 to €69,229
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 | €910,867 | €910,289 | -€579 | -0.1% |
| Fixed assets | 21/28 | €550,883 | €567,509 | +€16,626 | +3.0% |
| Tangible fixed assets | 22/27 | €275,883 | €292,509 | +€16,626 | +6.0% |
| Land and buildings | 22 | €251,812 | €257,249 | +€5,437 | +2.2% |
| Plant, machinery and equipment | 23 | €3,071 | €2,286 | -€785 | -25.6% |
| Furniture and vehicles | 24 | - | €2,974 | +€2,974 | |
| Other tangible fixed assets | 26 | €21,000 | €30,000 | +€9,000 | +42.9% |
| Financial fixed assets | 28 | €275,000 | €275,000 | = | 0.0% |
| Current assets | 29/58 | €359,984 | €342,779 | -€17,205 | -4.8% |
| Amounts receivable within one year | 40/41 | €293,009 | €307,254 | +€14,245 | +4.9% |
| Trade receivables | 40 | €17,000 | €30,981 | +€13,981 | +82.2% |
| Other amounts receivable | 41 | €276,009 | €276,273 | +€264 | +0.1% |
| Current investments | 50/53 | €13,052 | €13,052 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,641 | €796 | -€37,845 | -97.9% |
| Deferred charges and accrued income | 490/1 | €15,283 | €21,677 | +€6,394 | +41.8% |
| Total equity and liabilities | 10/49 | €910,867 | €910,289 | -€579 | -0.1% |
| Equity | 10/15 | €362,485 | €302,042 | -€60,443 | -16.7% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €30,110 | €169,668 | +€139,557 | +463% |
| Distributable reserves | 133 | €30,110 | €169,668 | +€139,557 | +463% |
| Profit (loss) carried forward | 14 | €262,374 | €62,374 | -€200,000 | -76.2% |
| Amounts payable | 17/49 | €548,383 | €608,247 | +€59,864 | +10.9% |
| Amounts payable after more than one year | 17 | €292,789 | €249,348 | -€43,440 | -14.8% |
| Financial debts | 170/4 | €292,789 | €249,348 | -€43,440 | -14.8% |
| Amounts payable within one year | 42/48 | €249,526 | €353,802 | +€104,276 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €78,699 | €48,190 | -€30,509 | -38.8% |
| Financial debts | 43 | €35,000 | €14,678 | -€20,322 | -58.1% |
| Credit institutions | 430/8 | €35,000 | €14,678 | -€20,322 | -58.1% |
| Trade debts | 44 | €11,322 | €3,421 | -€7,901 | -69.8% |
| Suppliers | 440/4 | €11,322 | €3,421 | -€7,901 | -69.8% |
| Taxes, remuneration and social security | 45 | €24,449 | €58,696 | +€34,247 | +140% |
| Taxes | 450/3 | €24,449 | €58,696 | +€34,247 | +140% |
| Other amounts payable | 47/48 | €100,056 | €228,818 | +€128,762 | +129% |
| Accrued charges and deferred income | 492/3 | €6,068 | €5,096 | -€972 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,921 | €8,248 | +€1,327 | +19.2% |
| Other operating charges | 640/8 | €17,809 | €2,533 | -€15,276 | -85.8% |
| Non-recurring operating charges | 66A | €4,998 | - | -€4,998 | |
| Gross operating margin | 9900 | €270,568 | €220,390 | -€50,177 | -18.5% |
| Operating profit (loss) | 9901 | €240,840 | €209,609 | -€31,230 | -13.0% |
| Financial income | 75/76B | €96,382 | €17,259 | -€79,123 | -82.1% |
| Recurring financial income | 75 | €96,382 | €17,259 | -€79,123 | -82.1% |
| Financial charges | 65/66B | €15,842 | €18,082 | +€2,240 | +14.1% |
| Recurring financial charges | 65 | €15,842 | €18,082 | +€2,240 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €321,379 | €208,786 | -€112,593 | -35.0% |
| Income taxes | 67/77 | €59,005 | €69,229 | +€10,224 | +17.3% |
| Profit (loss) for the period | 9904 | €262,374 | €139,557 | -€122,817 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €262,374 | €139,557 | -€122,817 | -46.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.