CALLI GARDEN: 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.
CALLI GARDEN
Largest movements
- Tangible fixed assets +€50,185
up €50,185 (+4.1%), from €1.2m to €1.3m
of which Land and buildings: +€83,550
- Receivables within one year +€32,126
up €32,126 (+186%), from €17,318 to €49,445
of which Trade receivables: +€32,007
- Other debts +€146,045
up €146,045 (+104%), from €140,067 to €286,113
- Revaluation surpluses -€30,851
down €30,851 (-25.8%), from €119,759 to €88,908
- Reserves -€30,337
down €30,337 (-33.3%), from €91,056 to €60,719
- Current portion of long-term debt -€15,596
down €15,596 (-20.6%), from €75,676 to €60,080
- Other operating charges -€26,943
down €26,943 (-59.4%), from €45,391 to €18,448
- Write-downs -€22,308
down €22,308 (-100%), from €22,308 to €0
- Gross operating margin +€13,996
up €13,996 (+8.0%), from €174,893 to €188,889
- Depreciation -€2,939
down €2,939 (-2.5%), from €117,760 to €114,821
- Financial charges +€2,157
up €2,157 (+5.8%), from €36,897 to €39,055
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 | €1,248,958 | €1,329,537 | +€80,579 | +6.5% |
| Fixed assets | 21/28 | €1,218,437 | €1,270,382 | +€51,945 | +4.3% |
| Intangible fixed assets | 21 | - | €1,760 | +€1,760 | |
| Tangible fixed assets | 22/27 | €1,218,437 | €1,268,622 | +€50,185 | +4.1% |
| Land and buildings | 22 | €1,137,339 | €1,220,889 | +€83,550 | +7.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €80,142 | €35,455 | -€44,688 | -55.8% |
| Other tangible fixed assets | 26 | €956 | €478 | -€478 | -50.0% |
| Assets under construction and advance payments | 27 | - | €11,800 | +€11,800 | |
| Current assets | 29/58 | €30,520 | €59,154 | +€28,634 | +93.8% |
| Amounts receivable within one year | 40/41 | €17,318 | €49,445 | +€32,126 | +186% |
| Trade receivables | 40 | €17,318 | €49,326 | +€32,007 | +185% |
| Other amounts receivable | 41 | €0 | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €12,455 | €8,477 | -€3,978 | -31.9% |
| Deferred charges and accrued income | 490/1 | €747 | €1,233 | +€486 | +65.0% |
| Total equity and liabilities | 10/49 | €1,248,958 | €1,329,537 | +€80,579 | +6.5% |
| Equity | 10/15 | €253,095 | €189,027 | -€64,068 | -25.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | €119,759 | €88,908 | -€30,851 | -25.8% |
| Reserves | 13 | €91,056 | €60,719 | -€30,337 | -33.3% |
| Distributable reserves | 133 | €91,056 | €60,719 | -€30,337 | -33.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €17,280 | €14,400 | -€2,880 | -16.7% |
| Amounts payable | 17/49 | €995,863 | €1,140,509 | +€144,646 | +14.5% |
| Amounts payable after more than one year | 17 | €767,881 | €780,868 | +€12,987 | +1.7% |
| Financial debts | 170/4 | €765,221 | €704,270 | -€60,951 | -8.0% |
| Other amounts payable | 178/9 | €2,660 | €76,598 | +€73,938 | +2,780% |
| Amounts payable within one year | 42/48 | €227,982 | €358,141 | +€130,159 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €75,676 | €60,080 | -€15,596 | -20.6% |
| Trade debts | 44 | €5,336 | €8,865 | +€3,529 | +66.1% |
| Suppliers | 440/4 | €5,336 | €8,865 | +€3,529 | +66.1% |
| Taxes, remuneration and social security | 45 | €6,902 | €3,083 | -€3,819 | -55.3% |
| Taxes | 450/3 | €6,902 | €3,083 | -€3,819 | -55.3% |
| Other amounts payable | 47/48 | €140,067 | €286,113 | +€146,045 | +104% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,760 | €114,821 | -€2,939 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,308 | €0 | -€22,308 | -100% |
| Other operating charges | 640/8 | €45,391 | €18,448 | -€26,943 | -59.4% |
| Gross operating margin | 9900 | €174,893 | €188,889 | +€13,996 | +8.0% |
| Operating profit (loss) | 9901 | -€10,566 | €55,620 | +€66,186 | |
| Financial income | 75/76B | €2,880 | €4,128 | +€1,248 | +43.3% |
| Recurring financial income | 75 | €2,880 | €4,128 | +€1,248 | +43.3% |
| Financial charges | 65/66B | €36,897 | €39,055 | +€2,157 | +5.8% |
| Recurring financial charges | 65 | €36,897 | €39,055 | +€2,157 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€44,583 | €20,694 | +€65,277 | |
| Income taxes | 67/77 | €0 | €1,881 | +€1,881 | |
| Profit (loss) for the period | 9904 | -€44,583 | €18,812 | +€63,396 | |
| Profit (loss) for the period to be appropriated | 9905 | -€44,583 | €18,812 | +€63,396 |
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 20 October 2026 via checked.be.