CALLEOMED: 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.
CALLEOMED
Largest movements
- Cash +€30,765
up €30,765 (+10,115%), from €304 to €31,069
mainly Net result for the year (+€32,529) and Depreciation (+€16,588)
- Tangible fixed assets -€16,494
down €16,494 (-42.6%), from €38,757 to €22,264
of which Furniture and vehicles: -€15,765
- Receivables within one year +€9,775
new in 2025: €9,775
of which Trade receivables: +€8,692
- Deferred charges and accrued income -€2,260
down €2,260 (-7.5%), from €30,214 to €27,954
- Financial fixed assets +€1,720
new in 2025: €1,720
- Reserves +€32,457
new in 2025: €32,457
- Other debts -€12,146
down €12,146 (-61.1%), from €19,890 to €7,744
- Debts after one year -€9,023
down €9,023 (-26.6%), from €33,857 to €24,835
- Accrued charges and deferred income +€6,581
new in 2025: €6,581
- Tax, wage and social debts +€4,385
up €4,385 (+204%), from €2,147 to €6,532
- Gross operating margin +€51,458
up €51,458 (+349%), from €14,758 to €66,216
- Taxes +€13,661
up €13,661 (+2,722%), from €502 to €14,163
- Depreciation +€6,302
up €6,302 (+61.3%), from €10,286 to €16,588
- Other operating charges -€1,805
down €1,805 (-70.2%), from €2,573 to €768
- Financial charges +€691
up €691 (+46.8%), from €1,476 to €2,167
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 | €71,887 | €94,722 | +€22,835 | +31.8% |
| Formation expenses | 20 | €2,612 | €1,941 | -€671 | -25.7% |
| Fixed assets | 21/28 | €38,757 | €23,984 | -€14,774 | -38.1% |
| Tangible fixed assets | 22/27 | €38,757 | €22,264 | -€16,494 | -42.6% |
| Plant, machinery and equipment | 23 | €1,642 | €913 | -€729 | -44.4% |
| Furniture and vehicles | 24 | €37,115 | €21,351 | -€15,765 | -42.5% |
| Financial fixed assets | 28 | - | €1,720 | +€1,720 | |
| Current assets | 29/58 | €30,518 | €68,797 | +€38,279 | +125% |
| Amounts receivable within one year | 40/41 | - | €9,775 | +€9,775 | |
| Trade receivables | 40 | - | €8,692 | +€8,692 | |
| Other amounts receivable | 41 | - | €1,083 | +€1,083 | |
| Cash at bank and in hand | 54/58 | €304 | €31,069 | +€30,765 | +10,115% |
| Deferred charges and accrued income | 490/1 | €30,214 | €27,954 | -€2,260 | -7.5% |
| Total equity and liabilities | 10/49 | €71,887 | €94,722 | +€22,835 | +31.8% |
| Equity | 10/15 | €5,928 | €38,457 | +€32,529 | +549% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €32,457 | +€32,457 | |
| Distributable reserves | 133 | - | €32,457 | +€32,457 | |
| Profit (loss) carried forward | 14 | -€72 | €0 | +€72 | |
| Amounts payable | 17/49 | €65,960 | €56,265 | -€9,695 | -14.7% |
| Amounts payable after more than one year | 17 | €33,857 | €24,835 | -€9,023 | -26.6% |
| Financial debts | 170/4 | €33,857 | €24,835 | -€9,023 | -26.6% |
| Amounts payable within one year | 42/48 | €32,102 | €24,849 | -€7,254 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €8,543 | €9,023 | +€480 | +5.6% |
| Trade debts | 44 | €1,522 | €1,551 | +€28 | +1.9% |
| Suppliers | 440/4 | €1,522 | €1,551 | +€28 | +1.9% |
| Taxes, remuneration and social security | 45 | €2,147 | €6,532 | +€4,385 | +204% |
| Taxes | 450/3 | €2,147 | €6,532 | +€4,385 | +204% |
| Other amounts payable | 47/48 | €19,890 | €7,744 | -€12,146 | -61.1% |
| Accrued charges and deferred income | 492/3 | - | €6,581 | +€6,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,286 | €16,588 | +€6,302 | +61.3% |
| Other operating charges | 640/8 | €2,573 | €768 | -€1,805 | -70.2% |
| Gross operating margin | 9900 | €14,758 | €66,216 | +€51,458 | +349% |
| Operating profit (loss) | 9901 | €1,898 | €48,860 | +€46,962 | +2,474% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.9% |
| Financial charges | 65/66B | €1,476 | €2,167 | +€691 | +46.8% |
| Recurring financial charges | 65 | €1,476 | €2,167 | +€691 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €430 | €46,693 | +€46,263 | +10,768% |
| Income taxes | 67/77 | €502 | €14,163 | +€13,661 | +2,722% |
| Profit (loss) for the period | 9904 | -€72 | €32,529 | +€32,602 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72 | €32,529 | +€32,602 |
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 30 October 2026 via checked.be.