CALLES GARTENBAU: 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.
CALLES GARTENBAU
Largest movements
- Tangible fixed assets +€45,774
up €45,774 (+109%), from €41,827 to €87,600
of which Furniture and vehicles: +€28,407
- Stocks and contracts -€20,900
down €20,900 (-35.1%), from €59,545 to €38,645
of which Contracts in progress: -€16,000
- Cash +€19,932
up €19,932 (+40.0%), from €49,818 to €69,750
mainly Debts after one year (+€30,601) and Depreciation (+€26,409)
- Receivables within one year -€10,293
down €10,293 (-14.0%), from €73,784 to €63,491
of which Trade receivables: -€12,746
- Debts after one year +€30,601
up €30,601 (+75.8%), from €40,372 to €70,973
- Trade debts -€11,530
down €11,530 (-52.8%), from €21,825 to €10,295
- Tax, wage and social debts +€8,013
up €8,013 (+13.2%), from €60,834 to €68,847
of which Taxes: +€11,687
- Current portion of long-term debt +€7,825
up €7,825 (+27.0%), from €29,003 to €36,828
- Gross operating margin +€27,095
up €27,095 (+12.0%), from €224,990 to €252,085
- Depreciation -€10,646
down €10,646 (-28.7%), from €37,055 to €26,409
- Other operating charges +€2,706
up €2,706 (+124%), from €2,189 to €4,896
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 | €228,087 | €263,259 | +€35,172 | +15.4% |
| Fixed assets | 21/28 | €41,828 | €87,601 | +€45,774 | +109% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,827 | €87,600 | +€45,774 | +109% |
| Land and buildings | 22 | €1,369 | €1,175 | -€193 | -14.1% |
| Plant, machinery and equipment | 23 | €12,737 | €12,922 | +€185 | +1.5% |
| Furniture and vehicles | 24 | €1,151 | €29,558 | +€28,407 | +2,469% |
| Leasing and similar rights | 25 | €26,570 | €43,945 | +€17,375 | +65.4% |
| Current assets | 29/58 | €186,259 | €175,657 | -€10,602 | -5.7% |
| Stocks and contracts in progress | 3 | €59,545 | €38,645 | -€20,900 | -35.1% |
| Stocks | 30/36 | €43,545 | €38,645 | -€4,900 | -11.3% |
| Contracts in progress | 37 | €16,000 | - | -€16,000 | |
| Amounts receivable within one year | 40/41 | €73,784 | €63,491 | -€10,293 | -14.0% |
| Trade receivables | 40 | €73,784 | €61,039 | -€12,746 | -17.3% |
| Other amounts receivable | 41 | - | €2,452 | +€2,452 | |
| Cash at bank and in hand | 54/58 | €49,818 | €69,750 | +€19,932 | +40.0% |
| Deferred charges and accrued income | 490/1 | €3,112 | €3,772 | +€659 | +21.2% |
| Total equity and liabilities | 10/49 | €228,087 | €263,259 | +€35,172 | +15.4% |
| Equity | 10/15 | -€11,955 | -€11,297 | +€658 | +5.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,955 | -€21,297 | +€658 | +3.0% |
| Amounts payable | 17/49 | €240,042 | €274,556 | +€34,514 | +14.4% |
| Amounts payable after more than one year | 17 | €40,372 | €70,973 | +€30,601 | +75.8% |
| Financial debts | 170/4 | €40,372 | €70,973 | +€30,601 | +75.8% |
| Amounts payable within one year | 42/48 | €199,283 | €203,583 | +€4,301 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €29,003 | €36,828 | +€7,825 | +27.0% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €21,825 | €10,295 | -€11,530 | -52.8% |
| Suppliers | 440/4 | €21,825 | €10,295 | -€11,530 | -52.8% |
| Taxes, remuneration and social security | 45 | €60,834 | €68,847 | +€8,013 | +13.2% |
| Taxes | 450/3 | €23,114 | €34,802 | +€11,687 | +50.6% |
| Remuneration and social security | 454/9 | €37,719 | €34,045 | -€3,674 | -9.7% |
| Other amounts payable | 47/48 | €37,621 | €37,613 | -€8 | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | €214,856 | €214,012 | -€844 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,055 | €26,409 | -€10,646 | -28.7% |
| Other operating charges | 640/8 | €2,189 | €4,896 | +€2,706 | +124% |
| Gross operating margin | 9900 | €224,990 | €252,085 | +€27,095 | +12.0% |
| Operating profit (loss) | 9901 | -€29,110 | €6,768 | +€35,878 | |
| Financial income | 75/76B | €38 | €71 | +€33 | +87.1% |
| Recurring financial income | 75 | €38 | €71 | +€33 | +87.1% |
| Financial charges | 65/66B | €7,981 | €6,181 | -€1,800 | -22.6% |
| Recurring financial charges | 65 | €7,981 | €6,181 | -€1,800 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | -€37,053 | €658 | +€37,711 | |
| Profit (loss) for the period | 9904 | -€37,053 | €658 | +€37,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,053 | €658 | +€37,711 |
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 31 October 2026 via checked.be.