CALLIDUS CONSULTANCY SERVICES: 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.
CALLIDUS CONSULTANCY SERVICES
Largest movements
- Tangible fixed assets -€7,309
down €7,309 (-10.1%), from €72,715 to €65,406
of which Land and buildings: -€5,643
- Cash -€5,803
down €5,803 (-26.0%), from €22,338 to €16,535
mainly Net result for the year (-€28,473) and Trade debts (-€1,573)
- Receivables within one year +€1,006
up €1,006 (+98.5%), from €1,022 to €2,028
of which Trade receivables: +€908
- Profit (loss) carried forward -€28,473
down €28,473 (-205%), from -€13,882 to -€42,355
- Other debts +€17,941
up €17,941 (+29.2%), from €61,475 to €79,415
- Trade debts -€1,573
down €1,573 (-41.5%), from €3,792 to €2,219
- Gross operating margin +€8,736
up €8,736 (+28.9%), from -€30,237 to -€21,501
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 | €96,074 | €83,969 | -€12,106 | -12.6% |
| Fixed assets | 21/28 | €72,715 | €65,406 | -€7,309 | -10.1% |
| Tangible fixed assets | 22/27 | €72,715 | €65,406 | -€7,309 | -10.1% |
| Land and buildings | 22 | €67,718 | €62,074 | -€5,643 | -8.3% |
| Plant, machinery and equipment | 23 | €4,997 | €3,332 | -€1,666 | -33.3% |
| Current assets | 29/58 | €23,359 | €18,563 | -€4,797 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,022 | €2,028 | +€1,006 | +98.5% |
| Trade receivables | 40 | - | €908 | +€908 | |
| Other amounts receivable | 41 | €1,022 | €1,120 | +€98 | +9.6% |
| Cash at bank and in hand | 54/58 | €22,338 | €16,535 | -€5,803 | -26.0% |
| Total equity and liabilities | 10/49 | €96,074 | €83,969 | -€12,106 | -12.6% |
| Equity | 10/15 | €30,807 | €2,334 | -€28,473 | -92.4% |
| Contributions | 10/11 | €6,324 | €6,324 | = | 0.0% |
| Reserves | 13 | €38,365 | €38,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,505 | €36,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,882 | -€42,355 | -€28,473 | -205% |
| Amounts payable | 17/49 | €65,267 | €81,634 | +€16,367 | +25.1% |
| Amounts payable within one year | 42/48 | €65,267 | €81,634 | +€16,367 | +25.1% |
| Trade debts | 44 | €3,792 | €2,219 | -€1,573 | -41.5% |
| Suppliers | 440/4 | €3,792 | €2,219 | -€1,573 | -41.5% |
| Other amounts payable | 47/48 | €61,475 | €79,415 | +€17,941 | +29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,309 | €7,309 | = | 0.0% |
| Gross operating margin | 9900 | -€30,237 | -€21,501 | +€8,736 | +28.9% |
| Operating profit (loss) | 9901 | -€37,546 | -€28,810 | +€8,736 | +23.3% |
| Financial income | 75/76B | €446 | €337 | -€109 | -24.4% |
| Recurring financial income | 75 | €446 | €337 | -€109 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,100 | -€28,473 | +€8,627 | +23.3% |
| Profit (loss) for the period | 9904 | -€37,100 | -€28,473 | +€8,627 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,100 | -€28,473 | +€8,627 | +23.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.