CALLI-THE: 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-THE
Largest movements
- Tangible fixed assets -€10,387
down €10,387 (-52.4%), from €19,829 to €9,442
of which Furniture and vehicles: -€6,716
- Stocks and contracts +€1,579
up €1,579 (+387%), from €408 to €1,987
- Cash +€1,520
up €1,520 (+2,866%), from €53 to €1,573
mainly Depreciation (+€10,858) and Net result for the year (+€1,548)
- Receivables within one year -€738
down €738 (-30.6%), from €2,408 to €1,670
of which Trade receivables: -€917
- Current portion of long-term debt -€3,158
down €3,158 (-58.1%), from €5,440 to €2,282
- Other debts -€2,958
down €2,958 (-8.2%), from €36,028 to €33,070
- Debts after one year -€1,827
down €1,827 (-100%), from €1,827 to €0
- Profit (loss) carried forward +€1,548
up €1,548 (+4.5%), from -€34,024 to -€32,476
- Trade debts -€925
down €925 (-14.0%), from €6,620 to €5,695
- Gross operating margin +€16,030
up €16,030, from -€1,085 to €14,945
- Other operating charges +€1,071
up €1,071 (+136%), from €786 to €1,857
- Financial charges +€282
up €282 (+109%), from €259 to €541
- Depreciation +€189
up €189 (+1.8%), from €10,668 to €10,858
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 | €23,833 | €15,928 | -€7,905 | -33.2% |
| Fixed assets | 21/28 | €19,829 | €9,442 | -€10,387 | -52.4% |
| Tangible fixed assets | 22/27 | €19,829 | €9,442 | -€10,387 | -52.4% |
| Plant, machinery and equipment | 23 | €10,736 | €7,065 | -€3,671 | -34.2% |
| Furniture and vehicles | 24 | €9,093 | €2,377 | -€6,716 | -73.9% |
| Current assets | 29/58 | €4,005 | €6,487 | +€2,482 | +62.0% |
| Stocks and contracts in progress | 3 | €408 | €1,987 | +€1,579 | +387% |
| Stocks | 30/36 | €408 | €1,987 | +€1,579 | +387% |
| Amounts receivable within one year | 40/41 | €2,408 | €1,670 | -€738 | -30.6% |
| Trade receivables | 40 | €2,399 | €1,482 | -€917 | -38.2% |
| Other amounts receivable | 41 | €9 | €188 | +€179 | +1,981% |
| Cash at bank and in hand | 54/58 | €53 | €1,573 | +€1,520 | +2,866% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,257 | +€121 | +10.7% |
| Total equity and liabilities | 10/49 | €23,833 | €15,928 | -€7,905 | -33.2% |
| Equity | 10/15 | -€27,824 | -€26,276 | +€1,548 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,024 | -€32,476 | +€1,548 | +4.5% |
| Amounts payable | 17/49 | €51,657 | €42,204 | -€9,453 | -18.3% |
| Amounts payable after more than one year | 17 | €1,827 | €0 | -€1,827 | -100% |
| Financial debts | 170/4 | €1,827 | €0 | -€1,827 | -100% |
| Amounts payable within one year | 42/48 | €49,831 | €42,181 | -€7,649 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €5,440 | €2,282 | -€3,158 | -58.1% |
| Financial debts | 43 | €750 | €309 | -€441 | -58.8% |
| Credit institutions | 430/8 | €750 | €309 | -€441 | -58.8% |
| Trade debts | 44 | €6,620 | €5,695 | -€925 | -14.0% |
| Suppliers | 440/4 | €6,620 | €5,695 | -€925 | -14.0% |
| Taxes, remuneration and social security | 45 | €993 | €825 | -€167 | -16.9% |
| Taxes | 450/3 | €993 | €825 | -€167 | -16.9% |
| Other amounts payable | 47/48 | €36,028 | €33,070 | -€2,958 | -8.2% |
| Accrued charges and deferred income | 492/3 | - | €23 | +€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,668 | €10,858 | +€189 | +1.8% |
| Other operating charges | 640/8 | €786 | €1,857 | +€1,071 | +136% |
| Gross operating margin | 9900 | -€1,085 | €14,945 | +€16,030 | |
| Operating profit (loss) | 9901 | -€12,540 | €2,230 | +€14,770 | |
| Financial charges | 65/66B | €259 | €541 | +€282 | +109% |
| Recurring financial charges | 65 | €259 | €541 | +€282 | +109% |
| Profit (loss) for the period before taxes | 9903 | -€12,799 | €1,689 | +€14,488 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€12,939 | €1,548 | +€14,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,939 | €1,548 | +€14,486 |
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 17 October 2026 via checked.be.