CALLENS-LIBBRECHT: what changed
Two fiscal 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-LIBBRECHT
Largest movements
- Tangible fixed assets -€7,416
down €7,416 (-53.3%), from €13,918 to €6,502
of which Leasing and similar rights: -€6,654
- Cash -€3,018
down €3,018 (-46.6%), from €6,476 to €3,458
mainly Debts after one year (-€6,152) and Receivables within one year (-€1,493)
- Receivables within one year +€1,493
up €1,493 (+20.9%), from €7,154 to €8,647
of which Other amounts receivable: +€1,998
- Stocks and contracts +€723
up €723 (+120.2%), from €601 to €1,324
- Financial fixed assets +€714
up €714 (+1189.8%), from €60 to €774
- Debts after one year -€6,152
down €6,152 (-24.9%), from €24,747 to €18,596
- Current portion of long-term debt -€1,045
down €1,045 (-14.5%), from €7,197 to €6,152
- Gross operating margin -€7,839
down €7,839 (-46.3%), from €16,914 to €9,075
- Financial charges -€195
down €195 (-23.8%), from €817 to €622
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,448 | €21,025 | -€7,423 | -26.1% |
| Fixed assets | 21/28 | €13,978 | €7,276 | -€6,702 | -47.9% |
| Tangible fixed assets | 22/27 | €13,918 | €6,502 | -€7,416 | -53.3% |
| Plant, machinery and equipment | 23 | €2,269 | €1,507 | -€762 | -33.6% |
| Leasing and similar rights | 25 | €11,649 | €4,995 | -€6,654 | -57.1% |
| Financial fixed assets | 28 | €60 | €774 | +€714 | +1189.8% |
| Current assets | 29/58 | €14,471 | €13,749 | -€722 | -5.0% |
| Stocks and contracts in progress | 3 | €601 | €1,324 | +€723 | +120.2% |
| Stocks | 30/36 | €601 | €1,324 | +€723 | +120.2% |
| Amounts receivable within one year | 40/41 | €7,154 | €8,647 | +€1,493 | +20.9% |
| Trade receivables | 40 | €4,964 | €4,459 | -€505 | -10.2% |
| Other amounts receivable | 41 | €2,190 | €4,189 | +€1,998 | +91.2% |
| Cash at bank and in hand | 54/58 | €6,476 | €3,458 | -€3,018 | -46.6% |
| Deferred charges and accrued income | 490/1 | €240 | €320 | +€80 | +33.2% |
| Total equity and liabilities | 10/49 | €28,448 | €21,025 | -€7,423 | -26.1% |
| Equity | 10/15 | -€4,287 | -€4,274 | +€13 | +0.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,287 | -€9,274 | +€13 | +0.1% |
| Amounts payable | 17/49 | €32,736 | €25,299 | -€7,437 | -22.7% |
| Amounts payable after more than one year | 17 | €24,747 | €18,596 | -€6,152 | -24.9% |
| Financial debts | 170/4 | €24,747 | €18,596 | -€6,152 | -24.9% |
| Amounts payable within one year | 42/48 | €7,988 | €6,703 | -€1,285 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €7,197 | €6,152 | -€1,045 | -14.5% |
| Trade debts | 44 | €792 | €552 | -€240 | -30.3% |
| Suppliers | 440/4 | €792 | €552 | -€240 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €7,416 | = | 0.0% |
| Other operating charges | 640/8 | €1,032 | €1,173 | +€141 | +13.6% |
| Gross operating margin | 9900 | €16,914 | €9,075 | -€7,839 | -46.3% |
| Operating profit (loss) | 9901 | €8,467 | €487 | -€7,980 | -94.2% |
| Financial income | 75/76B | €178 | €148 | -€30 | -16.9% |
| Recurring financial income | 75 | €178 | €148 | -€30 | -16.9% |
| Financial charges | 65/66B | €817 | €622 | -€195 | -23.8% |
| Recurring financial charges | 65 | €817 | €622 | -€195 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €7,829 | €13 | -€7,815 | -99.8% |
| Profit (loss) for the period | 9904 | €7,829 | €13 | -€7,815 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,829 | €13 | -€7,815 | -99.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.