CALLENS MANUFACTURING: 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 MANUFACTURING
Largest movements
- Receivables within one year +€70,000
up €70,000 (+1,232%), from €5,681 to €75,681
- Cash +€2,175
up €2,175 (+33.1%), from €6,564 to €8,739
mainly Net result for the year (+€69,404) and Depreciation (+€2,137)
- Tangible fixed assets -€2,137
down €2,137 (-23.1%), from €9,231 to €7,094
- Profit (loss) carried forward +€69,404
up €69,404 (+65.2%), from -€106,432 to -€37,028
- Gross operating margin +€67,669
up €67,669 (+1,748%), from €3,871 to €71,540
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,476 | €91,514 | +€70,039 | +326% |
| Fixed assets | 21/28 | €9,231 | €7,094 | -€2,137 | -23.1% |
| Tangible fixed assets | 22/27 | €9,231 | €7,094 | -€2,137 | -23.1% |
| Furniture and vehicles | 24 | €9,231 | €7,094 | -€2,137 | -23.1% |
| Current assets | 29/58 | €12,245 | €84,420 | +€72,175 | +589% |
| Amounts receivable within one year | 40/41 | €5,681 | €75,681 | +€70,000 | +1,232% |
| Trade receivables | 40 | €5,681 | €75,681 | +€70,000 | +1,232% |
| Cash at bank and in hand | 54/58 | €6,564 | €8,739 | +€2,175 | +33.1% |
| Total equity and liabilities | 10/49 | €21,476 | €91,514 | +€70,039 | +326% |
| Equity | 10/15 | -€87,632 | -€18,228 | +€69,404 | +79.2% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Capital | 10 | €18,800 | €18,800 | = | 0.0% |
| Issued capital | 100 | €18,800 | €18,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,432 | -€37,028 | +€69,404 | +65.2% |
| Amounts payable | 17/49 | €109,108 | €109,743 | +€635 | +0.6% |
| Amounts payable within one year | 42/48 | €109,108 | €109,743 | +€635 | +0.6% |
| Trade debts | 44 | €10,561 | €10,561 | = | 0.0% |
| Suppliers | 440/4 | €10,561 | €10,561 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5 | €5 | = | 0.0% |
| Taxes | 450/3 | €5 | €5 | = | 0.0% |
| Other amounts payable | 47/48 | €98,542 | €99,177 | +€635 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,452 | €2,137 | +€685 | +47.2% |
| Other operating charges | 640/8 | €290 | - | -€290 | |
| Gross operating margin | 9900 | €3,871 | €71,540 | +€67,669 | +1,748% |
| Operating profit (loss) | 9901 | €2,130 | €69,404 | +€67,274 | +3,159% |
| Financial charges | 65/66B | €75 | - | -€75 | |
| Recurring financial charges | 65 | €75 | - | -€75 | |
| Profit (loss) for the period before taxes | 9903 | €2,054 | €69,404 | +€67,349 | +3,278% |
| Profit (loss) for the period | 9904 | €2,054 | €69,404 | +€67,349 | +3,278% |
| Profit (loss) for the period to be appropriated | 9905 | €2,054 | €69,404 | +€67,349 | +3,278% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.