Calleta Consulting: 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.
Calleta Consulting
Largest movements
- Cash +€47,648
up €47,648 (+234.4%), from €20,330 to €67,978
mainly Receivables within one year (+€26,162) and Stocks and contracts (+€23,000)
- Receivables within one year -€26,162
down €26,162 (-82.5%), from €31,727 to €5,565
- Stocks and contracts -€23,000
no longer reported in 2025 (was €23,000)
- Tangible fixed assets +€15,927
up €15,927 (+163.3%), from €9,753 to €25,680
of which Furniture and vehicles: +€18,602
- Reserves +€21,907
up €21,907 (+50.8%), from €43,101 to €65,008
- Other debts -€7,198
down €7,198 (-28.2%), from €25,558 to €18,360
- Current portion of long-term debt +€6,747
up €6,747 (+243.8%), from €2,768 to €9,515
- Tax, wage and social debts -€6,555
down €6,555 (-39.9%), from €16,418 to €9,863
of which Taxes: -€4,555
- Gross operating margin +€30,633
up €30,633 (+195.7%), from €15,650 to €46,283
- Depreciation +€10,826
up €10,826 (+345.8%), from €3,131 to €13,957
- Taxes -€2,335
down €2,335 (-22.3%), from €10,463 to €8,127
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.
Cash bridge derived
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 | €92,436 | €107,877 | +€15,441 | +16.7% |
| Fixed assets | 21/28 | €9,753 | €25,680 | +€15,927 | +163.3% |
| Tangible fixed assets | 22/27 | €9,753 | €25,680 | +€15,927 | +163.3% |
| Furniture and vehicles | 24 | €1,153 | €19,755 | +€18,602 | +1613.9% |
| Other tangible fixed assets | 26 | €8,600 | €5,925 | -€2,675 | -31.1% |
| Current assets | 29/58 | €82,683 | €82,197 | -€486 | -0.6% |
| Stocks and contracts in progress | 3 | €23,000 | - | -€23,000 | |
| Contracts in progress | 37 | €23,000 | - | -€23,000 | |
| Amounts receivable within one year | 40/41 | €31,727 | €5,565 | -€26,162 | -82.5% |
| Trade receivables | 40 | €31,727 | €5,565 | -€26,162 | -82.5% |
| Cash at bank and in hand | 54/58 | €20,330 | €67,978 | +€47,648 | +234.4% |
| Deferred charges and accrued income | 490/1 | €7,626 | €8,654 | +€1,028 | +13.5% |
| Total equity and liabilities | 10/49 | €92,436 | €107,877 | +€15,441 | +16.7% |
| Equity | 10/15 | €43,330 | €65,237 | +€21,907 | +50.6% |
| Reserves | 13 | €43,101 | €65,008 | +€21,907 | +50.8% |
| Distributable reserves | 133 | €43,101 | €65,008 | +€21,907 | +50.8% |
| Profit (loss) carried forward | 14 | €229 | €229 | = | 0.0% |
| Amounts payable | 17/49 | €49,106 | €42,640 | -€6,466 | -13.2% |
| Amounts payable after more than one year | 17 | €1,420 | €1,378 | -€42 | -2.9% |
| Financial debts | 170/4 | €1,420 | €1,378 | -€42 | -2.9% |
| Amounts payable within one year | 42/48 | €47,686 | €41,262 | -€6,424 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €2,768 | €9,515 | +€6,747 | +243.8% |
| Trade debts | 44 | €2,941 | €3,523 | +€582 | +19.8% |
| Suppliers | 440/4 | €2,941 | €3,523 | +€582 | +19.8% |
| Taxes, remuneration and social security | 45 | €16,418 | €9,863 | -€6,555 | -39.9% |
| Taxes | 450/3 | €14,418 | €9,863 | -€4,555 | -31.6% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €25,558 | €18,360 | -€7,198 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,131 | €13,957 | +€10,826 | +345.8% |
| Other operating charges | 640/8 | €995 | €1,306 | +€312 | +31.3% |
| Gross operating margin | 9900 | €15,650 | €46,283 | +€30,633 | +195.7% |
| Operating profit (loss) | 9901 | €11,524 | €31,019 | +€19,495 | +169.2% |
| Financial income | 75/76B | €340 | €226 | -€113 | -33.3% |
| Recurring financial income | 75 | €340 | €226 | -€113 | -33.3% |
| Financial charges | 65/66B | €1,276 | €1,211 | -€65 | -5.1% |
| Recurring financial charges | 65 | €1,276 | €1,211 | -€65 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €10,588 | €30,034 | +€19,447 | +183.7% |
| Income taxes | 67/77 | €10,463 | €8,127 | -€2,335 | -22.3% |
| Profit (loss) for the period | 9904 | €125 | €21,907 | +€21,782 | +17407.3% |
| Profit (loss) for the period to be appropriated | 9905 | €125 | €21,907 | +€21,782 | +17407.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.