Callewaert Consultancy: what changed
Callewaert Consultancy
Largest movements
- Cash +€137,000
up €137,000 (+769%), from €17,809 to €154,810
mainly Net result for the year (+€95,818) and Tax, wage and social debts (+€21,714)
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Receivables within one year +€11,120
up €11,120 (+44.8%), from €24,809 to €35,929
of which Other amounts receivable: +€8,378
- Reserves +€95,818
up €95,818 (+247%), from €38,822 to €134,640
- Tax, wage and social debts +€21,714
up €21,714 (+98.3%), from €22,094 to €43,808
- Trade debts +€8,656
up €8,656 (+509%), from €1,700 to €10,356
- Accrued charges and deferred income +€1,934
new in 2025: €1,934
- Gross operating margin +€72,877
up €72,877 (+146%), from €49,803 to €122,680
- Taxes +€16,368
up €16,368 (+160%), from €10,241 to €26,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,618 | €190,739 | +€128,121 | +205% |
| Current assets | 29/58 | €62,618 | €190,739 | +€128,121 | +205% |
| Amounts receivable within one year | 40/41 | €24,809 | €35,929 | +€11,120 | +44.8% |
| Trade receivables | 40 | €24,323 | €27,065 | +€2,743 | +11.3% |
| Other amounts receivable | 41 | €486 | €8,864 | +€8,378 | +1,723% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €17,809 | €154,810 | +€137,000 | +769% |
| Total equity and liabilities | 10/49 | €62,618 | €190,739 | +€128,121 | +205% |
| Equity | 10/15 | €38,823 | €134,641 | +€95,818 | +247% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €38,822 | €134,640 | +€95,818 | +247% |
| Distributable reserves | 133 | €38,822 | €134,640 | +€95,818 | +247% |
| Amounts payable | 17/49 | €23,795 | €56,097 | +€32,303 | +136% |
| Amounts payable within one year | 42/48 | €23,795 | €54,164 | +€30,369 | +128% |
| Trade debts | 44 | €1,700 | €10,356 | +€8,656 | +509% |
| Suppliers | 440/4 | €1,700 | €10,356 | +€8,656 | +509% |
| Taxes, remuneration and social security | 45 | €22,094 | €43,808 | +€21,714 | +98.3% |
| Taxes | 450/3 | €22,094 | €43,808 | +€21,714 | +98.3% |
| Accrued charges and deferred income | 492/3 | - | €1,934 | +€1,934 | |
| Other operating charges | 640/8 | €709 | €689 | -€21 | -2.9% |
| Gross operating margin | 9900 | €49,803 | €122,680 | +€72,877 | +146% |
| Operating profit (loss) | 9901 | €49,093 | €121,991 | +€72,898 | +148% |
| Financial income | 75/76B | €1 | €568 | +€567 | +48,423% |
| Recurring financial income | 75 | €1 | €568 | +€567 | +48,423% |
| Financial charges | 65/66B | €32 | €132 | +€101 | +318% |
| Recurring financial charges | 65 | €32 | €132 | +€101 | +318% |
| Profit (loss) for the period before taxes | 9903 | €49,063 | €122,427 | +€73,364 | +150% |
| Income taxes | 67/77 | €10,241 | €26,609 | +€16,368 | +160% |
| Profit (loss) for the period | 9904 | €38,822 | €95,818 | +€56,996 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €38,822 | €95,818 | +€56,996 | +147% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.