CALLICARPA: 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.
CALLICARPA
Largest movements
- Receivables within one year +€289,551
up €289,551 (+44.5%), from €650,308 to €939,859
of which Trade receivables: +€243,943
- Tangible fixed assets -€165,192
down €165,192 (-9.9%), from €1.7m to €1.5m
of which Land and buildings: -€127,590
- Stocks and contracts -€147,037
down €147,037 (-21.0%), from €701,308 to €554,271
- Cash +€52,723
up €52,723 (+42.0%), from €125,519 to €178,242
mainly Depreciation (+€208,773) and Stocks and contracts (+€147,037)
- Debts after one year -€95,085
down €95,085 (-5.7%), from €1.7m to €1.6m
- Reserves +€72,922
up €72,922 (+116.9%), from €62,389 to €135,311
of which Distributable reserves: +€60,826
- Current portion of long-term debt -€48,729
down €48,729 (-33.9%), from €143,814 to €95,085
- Tax, wage and social debts +€45,941
up €45,941 (+39.2%), from €117,104 to €163,045
of which Taxes: +€53,104
- Trade debts +€32,562
up €32,562 (+4.5%), from €729,323 to €761,885
- Depreciation -€27,172
down €27,172 (-11.5%), from €235,946 to €208,773
- Staff costs -€23,396
down €23,396 (-3.0%), from €783,192 to €759,797
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 | €3,163,648 | €3,195,053 | +€31,405 | +1.0% |
| Fixed assets | 21/28 | €1,664,368 | €1,499,476 | -€164,892 | -9.9% |
| Tangible fixed assets | 22/27 | €1,660,318 | €1,495,126 | -€165,192 | -9.9% |
| Land and buildings | 22 | €1,441,814 | €1,314,224 | -€127,590 | -8.8% |
| Plant, machinery and equipment | 23 | €181,166 | €156,803 | -€24,363 | -13.4% |
| Furniture and vehicles | 24 | €37,338 | €24,099 | -€13,240 | -35.5% |
| Financial fixed assets | 28 | €4,050 | €4,350 | +€300 | +7.4% |
| Current assets | 29/58 | €1,499,280 | €1,695,577 | +€196,297 | +13.1% |
| Stocks and contracts in progress | 3 | €701,308 | €554,271 | -€147,037 | -21.0% |
| Stocks | 30/36 | €701,308 | €554,271 | -€147,037 | -21.0% |
| Amounts receivable within one year | 40/41 | €650,308 | €939,859 | +€289,551 | +44.5% |
| Trade receivables | 40 | €18,360 | €262,304 | +€243,943 | +1328.7% |
| Other amounts receivable | 41 | €631,948 | €677,555 | +€45,608 | +7.2% |
| Cash at bank and in hand | 54/58 | €125,519 | €178,242 | +€52,723 | +42.0% |
| Deferred charges and accrued income | 490/1 | €22,146 | €23,206 | +€1,060 | +4.8% |
| Total equity and liabilities | 10/49 | €3,163,648 | €3,195,053 | +€31,405 | +1.0% |
| Equity | 10/15 | €181,057 | €253,979 | +€72,922 | +40.3% |
| Contributions | 10/11 | €118,668 | €118,668 | = | 0.0% |
| Reserves | 13 | €62,389 | €135,311 | +€72,922 | +116.9% |
| Tax-exempt reserves | 132 | €17,387 | €29,483 | +€12,096 | +69.6% |
| Distributable reserves | 133 | €45,002 | €105,828 | +€60,826 | +135.2% |
| Provisions and deferred taxes | 16 | - | €4,032 | +€4,032 | |
| Deferred taxes | 168 | - | €4,032 | +€4,032 | |
| Amounts payable | 17/49 | €2,982,591 | €2,937,042 | -€45,549 | -1.5% |
| Amounts payable after more than one year | 17 | €1,660,334 | €1,565,249 | -€95,085 | -5.7% |
| Financial debts | 170/4 | €1,660,334 | €1,565,249 | -€95,085 | -5.7% |
| Amounts payable within one year | 42/48 | €1,320,299 | €1,370,357 | +€50,058 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €143,814 | €95,085 | -€48,729 | -33.9% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €729,323 | €761,885 | +€32,562 | +4.5% |
| Suppliers | 440/4 | €729,323 | €761,885 | +€32,562 | +4.5% |
| Advances received on contracts in progress | 46 | €6,964 | €4,066 | -€2,898 | -41.6% |
| Taxes, remuneration and social security | 45 | €117,104 | €163,045 | +€45,941 | +39.2% |
| Taxes | 450/3 | €14,945 | €68,049 | +€53,104 | +355.3% |
| Remuneration and social security | 454/9 | €102,159 | €94,997 | -€7,163 | -7.0% |
| Other amounts payable | 47/48 | €173,094 | €196,276 | +€23,182 | +13.4% |
| Accrued charges and deferred income | 492/3 | €1,958 | €1,436 | -€522 | -26.7% |
| Non-recurring operating income | 76A | €0 | €17,000 | +€17,000 | |
| Remuneration, social security and pensions | 62 | €783,192 | €759,797 | -€23,396 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,946 | €208,773 | -€27,172 | -11.5% |
| Other operating charges | 640/8 | €15,084 | €16,678 | +€1,594 | +10.6% |
| Non-recurring operating charges | 66A | €2,543 | €0 | -€2,543 | -100.0% |
| Gross operating margin | 9900 | €1,174,219 | €1,165,083 | -€9,137 | -0.8% |
| Operating profit (loss) | 9901 | €137,455 | €179,835 | +€42,380 | +30.8% |
| Financial income | 75/76B | €23,544 | €25,477 | +€1,932 | +8.2% |
| Recurring financial income | 75 | €23,544 | €25,477 | +€1,932 | +8.2% |
| Financial charges | 65/66B | €127,288 | €117,647 | -€9,640 | -7.6% |
| Recurring financial charges | 65 | €127,288 | €117,647 | -€9,640 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €33,711 | €87,664 | +€53,953 | +160.0% |
| Transfer from deferred taxes | 780 | - | €218 | +€218 | |
| Transfer to deferred taxes | 680 | - | €4,250 | +€4,250 | |
| Income taxes | 67/77 | - | €10,710 | +€10,710 | |
| Profit (loss) for the period | 9904 | €33,711 | €72,922 | +€39,211 | +116.3% |
| Transfer from tax-exempt reserves | 789 | - | €654 | +€654 | |
| Transfer to tax-exempt reserves | 689 | - | €12,750 | +€12,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,711 | €60,826 | +€27,115 | +80.4% |
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 12 October 2026 via checked.be.