CALLexcell: 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.
What changed
CALLexcell
NACE 82.200, Office administrative, office support and other business support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€754,325
2024 · -€1.7m+€2.5m
Equity
-€55,462
2024 · -€793,665+€738,203
Cash
€702,505
2024 · €846,572-€144,066
Balance sheet total
€3.9m
2024 · €6.4m-€2.5m
Largest movements
Assets
- Receivables within one year -€1.0m
down €1.0m (-43.2%), from €2.4m to €1.4m
of which Trade receivables: -€1.1m
- Financial fixed assets -€894,815
down €894,815 (-90.1%), from €993,482 to €98,667
of which Affiliated companies: -€894,815
- Tangible fixed assets -€335,120
down €335,120 (-16.6%), from €2.0m to €1.7m
- Cash -€144,066
down €144,066 (-17.0%), from €846,572 to €702,505
mainly Other debts (-€2.8m) and Trade debts (-€201,946)
Equity and liabilities
- Other debts -€2.8m
down €2.8m (-76.6%), from €3.7m to €853,350
- Profit (loss) carried forward +€754,325
up €754,325 (+34.7%), from -€2.2m to -€1.4m
- Trade debts -€201,946
down €201,946 (-15.8%), from €1.3m to €1.1m
- Tax, wage and social debts -€189,224
down €189,224 (-19.4%), from €977,320 to €788,096
of which Remuneration and social security: -€194,454
- Debts after one year -€133,332
down €133,332 (-12.0%), from €1.1m to €977,798
Income statement
- Turnover -€4.3m
down €4.3m (-35.1%), from €12.4m to €8.0m
- Services and other goods -€2.6m
down €2.6m (-40.2%), from €6.4m to €3.9m
- Staff costs -€2.0m
down €2.0m (-28.3%), from €7.1m to €5.1m
- Financial charges -€1.5m
down €1.5m (-95.8%), from €1.6m to €67,248
- Provisions +€1.4m
up €1.4m, from -€1.4m to €0
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.
Result 2024
-€1.7m
Turnover
-€4.3m
Other operating income
-€38,613
Services and other goods
+€2.6m
Staff costs
+€2.0m
Depreciation
+€36,072
Write-downs
+€10,961
Provisions
-€1.4m
Other operating charges
+€35,337
Other operating items
+€2.1m
Financial income
-€25,598
Financial charges
+€1.5m
Taxes
+€5,948
Result 2025
€754,325
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€896,219
Investment
+€901,606
Financing
-€149,454
Cash 2024
€846,572
From operations (derived)
-€896,219
Net result for the year
+€754,325
Depreciation
+€328,329
Receivables within one year
+€1.0m
Deferred charges and accrued income
+€52,667
Trade debts
-€201,946
Tax, wage and social debts
-€189,224
Other debts
-€2.8m
Accrued charges and deferred income
+€112,742
Investment (derived)
+€901,606
Investment in fixed assets (net)
+€901,606
Financing
-€149,454
Debts after one year
-€133,332
Contributions, distributions and other
-€16,122
Cash 2025
€702,505
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,377,901 | €3,907,694 | -€2.5m | -38.7% |
| Fixed assets | 21/28 | €3,016,770 | €1,786,835 | -€1.2m | -40.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €2,023,288 | €1,688,168 | -€335,120 | -16.6% |
| Land and buildings | 22 | €1,616,888 | €1,481,133 | -€135,756 | -8.4% |
| Furniture and vehicles | 24 | €196,289 | €65,670 | -€130,619 | -66.5% |
| Leasing and similar rights | 25 | €115,556 | €86,667 | -€28,889 | -25.0% |
| Other tangible fixed assets | 26 | €94,555 | €54,699 | -€39,856 | -42.2% |
| Financial fixed assets | 28 | €993,482 | €98,667 | -€894,815 | -90.1% |
| Affiliated companies | 280/1 | €951,002 | €56,187 | -€894,815 | -94.1% |
| Participating interests | 280 | €159,352 | €56,187 | -€103,165 | -64.7% |
| Amounts receivable | 281 | €791,650 | €0 | -€791,650 | -100% |
| Other financial fixed assets | 284/8 | €42,480 | €42,480 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €42,480 | €42,480 | = | 0.0% |
| Current assets | 29/58 | €3,361,131 | €2,120,859 | -€1.2m | -36.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,413,437 | €1,369,898 | -€1.0m | -43.2% |
| Trade receivables | 40 | €2,413,437 | €1,359,332 | -€1.1m | -43.7% |
| Other amounts receivable | 41 | €0 | €10,567 | +€10,567 | |
| Cash at bank and in hand | 54/58 | €846,572 | €702,505 | -€144,066 | -17.0% |
| Deferred charges and accrued income | 490/1 | €101,122 | €48,455 | -€52,667 | -52.1% |
| Total equity and liabilities | 10/49 | €6,377,901 | €3,907,694 | -€2.5m | -38.7% |
| Equity | 10/15 | -€793,665 | -€55,462 | +€738,203 | +93.0% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Capital | 10 | €450,000 | €450,000 | = | 0.0% |
| Issued capital | 100 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €757,822 | €757,822 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,000 | €45,000 | = | 0.0% |
| Legal reserve | 130 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €712,822 | €712,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,171,142 | -€1,416,817 | +€754,325 | +34.7% |
| Investment grants | 15 | €169,655 | €153,533 | -€16,122 | -9.5% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €7,171,566 | €3,963,156 | -€3.2m | -44.7% |
| Amounts payable after more than one year | 17 | €1,111,130 | €977,798 | -€133,332 | -12.0% |
| Financial debts | 170/4 | €1,111,130 | €977,798 | -€133,332 | -12.0% |
| Credit institutions | 173 | €1,111,130 | €977,798 | -€133,332 | -12.0% |
| Amounts payable within one year | 42/48 | €6,041,550 | €2,853,730 | -€3.2m | -52.8% |
| Current portion of amounts payable after more than one year | 42 | €133,332 | €133,332 | = | 0.0% |
| Trade debts | 44 | €1,280,898 | €1,078,952 | -€201,946 | -15.8% |
| Suppliers | 440/4 | €1,280,898 | €1,078,952 | -€201,946 | -15.8% |
| Taxes, remuneration and social security | 45 | €977,320 | €788,096 | -€189,224 | -19.4% |
| Taxes | 450/3 | €172,597 | €177,827 | +€5,230 | +3.0% |
| Remuneration and social security | 454/9 | €804,723 | €610,269 | -€194,454 | -24.2% |
| Other amounts payable | 47/48 | €3,650,000 | €853,350 | -€2.8m | -76.6% |
| Accrued charges and deferred income | 492/3 | €18,886 | €131,627 | +€112,742 | +597% |
| Operating income | 70/76A | €12,571,105 | €10,185,583 | -€2.4m | -19.0% |
| Turnover | 70 | €12,362,950 | €8,024,787 | -€4.3m | -35.1% |
| Other operating income | 74 | €173,477 | €134,864 | -€38,613 | -22.3% |
| Non-recurring operating income | 76A | €34,677 | €2,025,932 | +€2.0m | +5,742% |
| Operating charges | 60/66A | €12,722,537 | €9,384,374 | -€3.3m | -26.2% |
| Goods for resale, raw materials and consumables | 60 | - | €0 | = | |
| Purchases | 600/8 | - | €0 | = | |
| Services and other goods | 61 | €6,440,139 | €3,851,003 | -€2.6m | -40.2% |
| Remuneration, social security and pensions | 62 | €7,131,422 | €5,110,932 | -€2.0m | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364,401 | €328,329 | -€36,072 | -9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €42,804 | €31,843 | -€10,961 | -25.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,428,801 | €0 | +€1.4m | |
| Other operating charges | 640/8 | €96,952 | €61,614 | -€35,337 | -36.4% |
| Non-recurring operating charges | 66A | €75,620 | €653 | -€74,967 | -99.1% |
| Operating profit (loss) | 9901 | -€151,432 | €801,209 | +€952,642 | |
| Financial income | 75/76B | €49,944 | €24,346 | -€25,598 | -51.3% |
| Recurring financial income | 75 | €49,944 | €24,346 | -€25,598 | -51.3% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €10,567 | €8,022 | -€2,544 | -24.1% |
| Other financial income | 752/9 | €39,377 | €16,324 | -€23,054 | -58.5% |
| Financial charges | 65/66B | €1,616,459 | €67,248 | -€1.5m | -95.8% |
| Recurring financial charges | 65 | €1,616,459 | €67,248 | -€1.5m | -95.8% |
| Debt charges | 650 | €39,776 | €65,963 | +€26,187 | +65.8% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €1,574,016 | €0 | -€1.6m | -100% |
| Other financial charges | 652/9 | €2,667 | €1,285 | -€1,381 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,717,947 | €758,307 | +€2.5m | |
| Income taxes | 67/77 | €9,930 | €3,982 | -€5,948 | -59.9% |
| Taxes | 670/3 | €9,930 | €8,885 | -€1,045 | -10.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €4,903 | +€4,903 | |
| Profit (loss) for the period | 9904 | -€1,727,877 | €754,325 | +€2.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,727,877 | €754,325 | +€2.5m |
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 14 October 2026 via checked.be.