CALLIBRA: what changed
Two fiscal 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.
CALLIBRA
Largest movements
- Cash +€8,728
up €8,728 (+170.5%), from €5,118 to €13,845
mainly Trade debts (+€9,002) and Net result for the year (+€8,110)
- Receivables within one year +€902
up €902 (+15.8%), from €5,723 to €6,625
of which Other amounts receivable: +€6,625
- Debts after one year -€10,000
down €10,000 (-13.4%), from €74,772 to €64,772
- Trade debts +€9,002
up €9,002 (+1173.6%), from €767 to €9,769
- Profit (loss) carried forward +€8,110
up €8,110 (+9.6%), from -€84,181 to -€76,071
- Other debts +€2,791
up €2,791 (+306.8%), from €910 to €3,701
- Tax, wage and social debts -€436
no longer reported in 2025 (was €436)
- Gross operating margin +€4,321
up €4,321 (+102.1%), from €4,234 to €8,555
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.
Cash bridge derived
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 | €11,296 | €20,764 | +€9,468 | +83.8% |
| Fixed assets | 21/28 | €74 | €74 | = | 0.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €11,222 | €20,689 | +€9,468 | +84.4% |
| Amounts receivable within one year | 40/41 | €5,723 | €6,625 | +€902 | +15.8% |
| Trade receivables | 40 | €5,723 | - | -€5,723 | |
| Other amounts receivable | 41 | - | €6,625 | +€6,625 | |
| Current investments | 50/53 | €34 | €34 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,118 | €13,845 | +€8,728 | +170.5% |
| Deferred charges and accrued income | 490/1 | €347 | €185 | -€162 | -46.6% |
| Total equity and liabilities | 10/49 | €11,296 | €20,764 | +€9,468 | +83.8% |
| Equity | 10/15 | -€65,589 | -€57,479 | +€8,110 | +12.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84,181 | -€76,071 | +€8,110 | +9.6% |
| Amounts payable | 17/49 | €76,885 | €78,243 | +€1,357 | +1.8% |
| Amounts payable after more than one year | 17 | €74,772 | €64,772 | -€10,000 | -13.4% |
| Other amounts payable | 178/9 | €74,772 | €64,772 | -€10,000 | -13.4% |
| Amounts payable within one year | 42/48 | €2,113 | €13,470 | +€11,357 | +537.5% |
| Trade debts | 44 | €767 | €9,769 | +€9,002 | +1173.6% |
| Suppliers | 440/4 | €767 | €9,769 | +€9,002 | +1173.6% |
| Taxes, remuneration and social security | 45 | €436 | - | -€436 | |
| Taxes | 450/3 | €436 | - | -€436 | |
| Other amounts payable | 47/48 | €910 | €3,701 | +€2,791 | +306.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,234 | €8,555 | +€4,321 | +102.1% |
| Operating profit (loss) | 9901 | €3,847 | €8,155 | +€4,309 | +112.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43 | €45 | +€2 | +5.5% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €3,804 | €8,110 | +€4,306 | +113.2% |
| Profit (loss) for the period | 9904 | €3,804 | €8,110 | +€4,306 | +113.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,804 | €8,110 | +€4,306 | +113.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.