CALLIDA: 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.
CALLIDA
Largest movements
- Receivables within one year +€7,547
up €7,547 (+43.6%), from €17,312 to €24,859
of which Other amounts receivable: +€3,857
- Deferred charges and accrued income +€2,575
up €2,575 (+117.8%), from €2,186 to €4,761
- Cash -€1,948
down €1,948 (-11.4%), from €17,079 to €15,131
mainly Receivables within one year (-€7,547) and Deferred charges and accrued income (-€2,575)
- Other debts +€3,501
up €3,501 (+6431.9%), from €54 to €3,555
- Trade debts +€2,145
up €2,145 (+387.5%), from €553 to €2,698
- Tax, wage and social debts +€2,011
up €2,011 (+134.1%), from €1,500 to €3,511
- Gross operating margin -€6,567
down €6,567 (-73.8%), from €8,896 to €2,329
- Taxes -€2,160
down €2,160 (-58.9%), from €3,668 to €1,508
- Other operating charges -€477
down €477 (-87.9%), from €543 to €66
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 | €36,956 | €44,966 | +€8,010 | +21.7% |
| Fixed assets | 21/28 | €379 | €214 | -€165 | -43.5% |
| Tangible fixed assets | 22/27 | €379 | €214 | -€165 | -43.5% |
| Furniture and vehicles | 24 | €379 | €214 | -€165 | -43.5% |
| Current assets | 29/58 | €36,577 | €44,752 | +€8,175 | +22.3% |
| Amounts receivable within one year | 40/41 | €17,312 | €24,859 | +€7,547 | +43.6% |
| Trade receivables | 40 | €14,069 | €17,759 | +€3,690 | +26.2% |
| Other amounts receivable | 41 | €3,243 | €7,100 | +€3,857 | +118.9% |
| Cash at bank and in hand | 54/58 | €17,079 | €15,131 | -€1,948 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,186 | €4,761 | +€2,575 | +117.8% |
| Total equity and liabilities | 10/49 | €36,956 | €44,966 | +€8,010 | +21.7% |
| Equity | 10/15 | €34,848 | €34,886 | +€38 | +0.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €848 | €886 | +€38 | +4.5% |
| Amounts payable | 17/49 | €2,108 | €10,080 | +€7,972 | +378.2% |
| Amounts payable within one year | 42/48 | €2,108 | €9,764 | +€7,656 | +363.2% |
| Trade debts | 44 | €553 | €2,698 | +€2,145 | +387.5% |
| Suppliers | 440/4 | €553 | €2,698 | +€2,145 | +387.5% |
| Taxes, remuneration and social security | 45 | €1,500 | €3,511 | +€2,011 | +134.1% |
| Taxes | 450/3 | €1,500 | €3,511 | +€2,011 | +134.1% |
| Other amounts payable | 47/48 | €54 | €3,555 | +€3,501 | +6431.9% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €564 | +€66 | +13.2% |
| Other operating charges | 640/8 | €543 | €66 | -€477 | -87.9% |
| Gross operating margin | 9900 | €8,896 | €2,329 | -€6,567 | -73.8% |
| Operating profit (loss) | 9901 | €7,855 | €1,699 | -€6,156 | -78.4% |
| Financial income | 75/76B | €25 | €60 | +€35 | +139.1% |
| Recurring financial income | 75 | €25 | €60 | +€35 | +139.1% |
| Financial charges | 65/66B | €138 | €213 | +€75 | +54.6% |
| Recurring financial charges | 65 | €138 | €213 | +€75 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | €7,742 | €1,546 | -€6,196 | -80.0% |
| Income taxes | 67/77 | €3,668 | €1,508 | -€2,160 | -58.9% |
| Profit (loss) for the period | 9904 | €4,074 | €38 | -€4,036 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,074 | €38 | -€4,036 | -99.1% |
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 11 October 2026 via checked.be.