CALLEWIER BART: 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.
CALLEWIER BART
Largest movements
- Cash -€17,751
down €17,751 (-96.5%), from €18,395 to €644
mainly Debts after one year (-€10,717) and Net result for the year (-€7,741)
- Receivables within one year +€7,090
up €7,090 (+56.2%), from €12,623 to €19,714
of which Trade receivables: +€4,163
- Debts after one year -€10,717
down €10,717 (-22.1%), from €48,442 to €37,725
- Other debts +€8,469
up €8,469 (+915%), from €926 to €9,394
- Profit (loss) carried forward -€7,741
down €7,741 (-23.0%), from €33,705 to €25,964
- Gross operating margin -€12,199
down €12,199, from €8,684 to -€3,514
- Financial charges -€1,516
down €1,516 (-30.9%), from €4,903 to €3,387
- Taxes -€838
down €838 (-100%), from €838 to €0
- Staff costs +€110
up €110, from €0 to €110
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 | €171,204 | €160,410 | -€10,794 | -6.3% |
| Fixed assets | 21/28 | €139,843 | €139,843 | = | 0.0% |
| Tangible fixed assets | 22/27 | €139,843 | €139,843 | = | 0.0% |
| Land and buildings | 22 | €139,843 | €139,843 | = | 0.0% |
| Current assets | 29/58 | €31,361 | €20,567 | -€10,794 | -34.4% |
| Amounts receivable within one year | 40/41 | €12,623 | €19,714 | +€7,090 | +56.2% |
| Trade receivables | 40 | €7,111 | €11,274 | +€4,163 | +58.5% |
| Other amounts receivable | 41 | €5,512 | €8,440 | +€2,927 | +53.1% |
| Cash at bank and in hand | 54/58 | €18,395 | €644 | -€17,751 | -96.5% |
| Deferred charges and accrued income | 490/1 | €342 | €209 | -€133 | -38.9% |
| Total equity and liabilities | 10/49 | €171,204 | €160,410 | -€10,794 | -6.3% |
| Equity | 10/15 | €103,816 | €96,075 | -€7,741 | -7.5% |
| Contributions | 10/11 | €19,500 | €19,500 | = | 0.0% |
| Reserves | 13 | €50,610 | €50,610 | = | 0.0% |
| Distributable reserves | 133 | €50,610 | €50,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,705 | €25,964 | -€7,741 | -23.0% |
| Amounts payable | 17/49 | €67,389 | €64,336 | -€3,053 | -4.5% |
| Amounts payable after more than one year | 17 | €48,442 | €37,725 | -€10,717 | -22.1% |
| Financial debts | 170/4 | €48,442 | €37,725 | -€10,717 | -22.1% |
| Amounts payable within one year | 42/48 | €18,946 | €26,611 | +€7,665 | +40.5% |
| Current portion of amounts payable after more than one year | 42 | €10,192 | €10,717 | +€526 | +5.2% |
| Financial debts | 43 | €1,748 | €1,711 | -€37 | -2.1% |
| Credit institutions | 430/8 | €1,748 | €1,711 | -€37 | -2.1% |
| Trade debts | 44 | €6,081 | €4,788 | -€1,293 | -21.3% |
| Suppliers | 440/4 | €6,081 | €4,788 | -€1,293 | -21.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €926 | €9,394 | +€8,469 | +915% |
| Remuneration, social security and pensions | 62 | €0 | €110 | +€110 | |
| Other operating charges | 640/8 | €761 | €730 | -€31 | -4.1% |
| Gross operating margin | 9900 | €8,684 | -€3,514 | -€12,199 | |
| Operating profit (loss) | 9901 | €7,923 | -€4,354 | -€12,277 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,903 | €3,387 | -€1,516 | -30.9% |
| Recurring financial charges | 65 | €4,903 | €3,387 | -€1,516 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €3,020 | -€7,741 | -€10,762 | |
| Income taxes | 67/77 | €838 | €0 | -€838 | -100% |
| Profit (loss) for the period | 9904 | €2,182 | -€7,741 | -€9,923 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,182 | -€7,741 | -€9,923 |
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.