CALLEWAERT ENGINEERING: 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.
CALLEWAERT ENGINEERING
Largest movements
- Receivables after one year -€129,389
down €129,389 (-21.3%), from €608,261 to €478,872
- Receivables within one year -€14,428
down €14,428 (-7.5%), from €193,144 to €178,715
of which Trade receivables: -€17,584
- Tangible fixed assets -€14,207
down €14,207 (-8.7%), from €163,123 to €148,916
of which Land and buildings: -€13,557
- Other debts -€146,241
down €146,241 (-25.7%), from €568,716 to €422,475
- Gross operating margin -€9,314
down €9,314 (-20.2%), from €46,125 to €36,811
- Financial income -€3,700
down €3,700 (-18.1%), from €20,443 to €16,743
- Other operating charges -€3,389
down €3,389 (-10.1%), from €33,616 to €30,227
- Financial charges +€559
up €559 (+4.9%), from €11,472 to €12,031
- Depreciation -€532
down €532 (-3.6%), from €14,739 to €14,207
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 | €1,072,843 | €924,556 | -€148,287 | -13.8% |
| Fixed assets | 21/28 | €163,123 | €148,916 | -€14,207 | -8.7% |
| Tangible fixed assets | 22/27 | €163,123 | €148,916 | -€14,207 | -8.7% |
| Land and buildings | 22 | €162,473 | €148,916 | -€13,557 | -8.3% |
| Furniture and vehicles | 24 | €650 | €0 | -€650 | -100% |
| Current assets | 29/58 | €909,720 | €775,639 | -€134,081 | -14.7% |
| Amounts receivable after more than one year | 29 | €608,261 | €478,872 | -€129,389 | -21.3% |
| Trade receivables | 290 | €608,261 | €478,872 | -€129,389 | -21.3% |
| Amounts receivable within one year | 40/41 | €193,144 | €178,715 | -€14,428 | -7.5% |
| Trade receivables | 40 | €46,748 | €29,164 | -€17,584 | -37.6% |
| Other amounts receivable | 41 | €146,395 | €149,551 | +€3,156 | +2.2% |
| Cash at bank and in hand | 54/58 | €57,388 | €64,797 | +€7,409 | +12.9% |
| Deferred charges and accrued income | 490/1 | €50,927 | €53,255 | +€2,328 | +4.6% |
| Total equity and liabilities | 10/49 | €1,072,843 | €924,556 | -€148,287 | -13.8% |
| Equity | 10/15 | €456,744 | €453,832 | -€2,912 | -0.6% |
| Contributions | 10/11 | €96,174 | €96,174 | = | 0.0% |
| Capital | 10 | - | €96,174 | +€96,174 | |
| Issued capital | 100 | - | €96,174 | +€96,174 | |
| Reserves | 13 | €360,570 | €357,658 | -€2,912 | -0.8% |
| Non-distributable reserves | 130/1 | €9,617 | €9,617 | = | 0.0% |
| Legal reserve | 130 | - | €9,617 | +€9,617 | |
| Other | 1319 | €9,617 | - | -€9,617 | |
| Distributable reserves | 133 | €350,952 | €348,040 | -€2,912 | -0.8% |
| Amounts payable | 17/49 | €616,099 | €470,724 | -€145,376 | -23.6% |
| Amounts payable within one year | 42/48 | €576,346 | €430,401 | -€145,946 | -25.3% |
| Trade debts | 44 | €367 | €1,104 | +€737 | +201% |
| Suppliers | 440/4 | €367 | €1,104 | +€737 | +201% |
| Taxes, remuneration and social security | 45 | €7,263 | €6,822 | -€441 | -6.1% |
| Taxes | 450/3 | €7,263 | €6,822 | -€441 | -6.1% |
| Other amounts payable | 47/48 | €568,716 | €422,475 | -€146,241 | -25.7% |
| Accrued charges and deferred income | 492/3 | €39,753 | €40,323 | +€570 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,739 | €14,207 | -€532 | -3.6% |
| Other operating charges | 640/8 | €33,616 | €30,227 | -€3,389 | -10.1% |
| Gross operating margin | 9900 | €46,125 | €36,811 | -€9,314 | -20.2% |
| Operating profit (loss) | 9901 | -€2,230 | -€7,624 | -€5,394 | -242% |
| Financial income | 75/76B | €20,443 | €16,743 | -€3,700 | -18.1% |
| Recurring financial income | 75 | €20,443 | €16,743 | -€3,700 | -18.1% |
| Financial charges | 65/66B | €11,472 | €12,031 | +€559 | +4.9% |
| Recurring financial charges | 65 | €11,472 | €12,031 | +€559 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €6,741 | -€2,911 | -€9,653 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €6,741 | -€2,912 | -€9,653 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,741 | -€2,912 | -€9,653 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.