CALLIN: 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.
What changed
CALLIN
NACE 13.100, Manufacture of textiles
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.8m
2024 · €4.2m-€2.3m
Equity
€11.9m
2024 · €10.6m+€1.3m
Cash
€3.3m
2024 · €402,245+€2.9m
Balance sheet total
€24.5m
2024 · €32.4m-€8.0m
Largest movements
Assets
- Receivables within one year -€7.1m
down €7.1m (-31.5%), from €22.4m to €15.4m
of which Trade receivables: -€7.4m
- Stocks and contracts -€3.7m
down €3.7m (-40.0%), from €9.2m to €5.5m
- Cash +€2.9m
up €2.9m (+721.3%), from €402,245 to €3.3m
mainly Receivables within one year (+€7.1m) and Stocks and contracts (+€3.7m)
Equity and liabilities
- Trade debts -€7.4m
down €7.4m (-41.0%), from €18.1m to €10.7m
- Other debts -€1.8m
down €1.8m (-49.3%), from €3.6m to €1.8m
- Reserves +€1.3m
up €1.3m (+12.7%), from €10.5m to €11.8m
of which Distributable reserves: +€1.8m
Income statement
- Turnover -€18.4m
down €18.4m (-34.7%), from €53.0m to €34.6m
- Goods and materials -€15.9m
down €15.9m (-34.3%), from €46.3m to €30.4m
of which Purchases: -€26.4m
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.
Result 2024
€4.2m
Turnover
-€18.4m
Other operating income
+€29,502
Goods and materials
+€15.9m
Services and other goods
+€94,483
Staff costs
+€130
Depreciation
+€46,456
Other operating charges
+€11,205
Other operating items
+€6,326
Financial income
+€26,741
Financial charges
-€216,625
Taxes
+€222,540
Deferred taxes and other
-€3,191
Result 2025
€1.8m
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.
From operations
+€3.4m
Investment
-€7,098
Financing
-€501,202
Cash 2024
€402,245
From operations (derived)
+€3.4m
Net result for the year
+€1.8m
Depreciation
+€66,806
Receivables after one year
+€33,890
Stocks and contracts
+€3.7m
Receivables within one year
+€7.1m
Deferred charges and accrued income
+€20,419
Trade debts
-€7.4m
Tax, wage and social debts
-€60,126
Other debts
-€1.8m
Accrued charges and deferred income
-€38,351
Investment (derived)
-€7,098
Investment in fixed assets (net)
-€7,098
Financing
-€501,202
Contributions, distributions and other
-€501,202
Cash 2025
€3.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,406,421 | €24,456,312 | -€8.0m | -24.5% |
| Fixed assets | 21/28 | €240,512 | €180,804 | -€59,708 | -24.8% |
| Tangible fixed assets | 22/27 | €240,512 | €180,804 | -€59,708 | -24.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €15,333 | €17,943 | +€2,610 | +17.0% |
| Furniture and vehicles | 24 | €225,179 | €162,861 | -€62,318 | -27.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Affiliated companies | 280/1 | €0 | - | = | |
| Participating interests | 280 | €0 | - | = | |
| Current assets | 29/58 | €32,165,909 | €24,275,509 | -€7.9m | -24.5% |
| Amounts receivable after more than one year | 29 | €61,110 | €27,220 | -€33,890 | -55.5% |
| Other amounts receivable | 291 | €61,110 | €27,220 | -€33,890 | -55.5% |
| Stocks and contracts in progress | 3 | €9,171,232 | €5,507,041 | -€3.7m | -40.0% |
| Stocks | 30/36 | €9,171,232 | €5,507,041 | -€3.7m | -40.0% |
| Goods purchased for resale | 34 | €9,171,232 | €5,507,041 | -€3.7m | -40.0% |
| Amounts receivable within one year | 40/41 | €22,437,826 | €15,364,531 | -€7.1m | -31.5% |
| Trade receivables | 40 | €21,911,800 | €14,526,637 | -€7.4m | -33.7% |
| Other amounts receivable | 41 | €526,026 | €837,894 | +€311,868 | +59.3% |
| Cash at bank and in hand | 54/58 | €402,245 | €3,303,640 | +€2.9m | +721.3% |
| Deferred charges and accrued income | 490/1 | €93,496 | €73,077 | -€20,419 | -21.8% |
| Total equity and liabilities | 10/49 | €32,406,421 | €24,456,312 | -€8.0m | -24.5% |
| Equity | 10/15 | €10,569,335 | €11,903,159 | +€1.3m | +12.6% |
| Contributions | 10/11 | €54,267 | €61,500 | +€7,233 | +13.3% |
| Capital | 10 | €54,267 | €61,500 | +€7,233 | +13.3% |
| Issued capital | 100 | €54,267 | €61,500 | +€7,233 | +13.3% |
| Reserves | 13 | €10,493,818 | €11,821,611 | +€1.3m | +12.7% |
| Non-distributable reserves | 130/1 | €5,427 | €6,150 | +€723 | +13.3% |
| Legal reserve | 130 | €5,427 | €6,150 | +€723 | +13.3% |
| Tax-exempt reserves | 132 | €2,154,237 | €1,702,015 | -€452,222 | -21.0% |
| Distributable reserves | 133 | €8,334,154 | €10,113,446 | +€1.8m | +21.3% |
| Investment grants | 15 | €21,250 | €20,048 | -€1,202 | -5.7% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €21,837,085 | €12,553,153 | -€9.3m | -42.5% |
| Amounts payable within one year | 42/48 | €21,738,714 | €12,493,133 | -€9.2m | -42.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €18,078,390 | €10,661,149 | -€7.4m | -41.0% |
| Suppliers | 440/4 | €18,078,390 | €10,661,149 | -€7.4m | -41.0% |
| Advances received on contracts in progress | 46 | €3,900 | €3,900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €67,042 | €6,916 | -€60,126 | -89.7% |
| Taxes | 450/3 | €59,701 | €283 | -€59,418 | -99.5% |
| Remuneration and social security | 454/9 | €7,341 | €6,633 | -€708 | -9.6% |
| Other amounts payable | 47/48 | €3,589,382 | €1,821,167 | -€1.8m | -49.3% |
| Accrued charges and deferred income | 492/3 | €98,372 | €60,021 | -€38,351 | -39.0% |
| Operating income | 70/76A | €53,051,317 | €34,667,723 | -€18.4m | -34.7% |
| Turnover | 70 | €53,019,579 | €34,606,355 | -€18.4m | -34.7% |
| Other operating income | 74 | €31,738 | €61,240 | +€29,502 | +93.0% |
| Non-recurring operating income | 76A | - | €128 | +€128 | |
| Operating charges | 60/66A | €48,139,733 | €32,117,653 | -€16.0m | -33.3% |
| Goods for resale, raw materials and consumables | 60 | €46,283,521 | €30,419,914 | -€15.9m | -34.3% |
| Purchases | 600/8 | €53,111,450 | €26,755,722 | -€26.4m | -49.6% |
| Change in stocks: decrease (increase) | 609 | -€6,827,928 | €3,664,192 | +€10.5m | |
| Services and other goods | 61 | €1,616,409 | €1,521,926 | -€94,483 | -5.8% |
| Remuneration, social security and pensions | 62 | €50,054 | €49,924 | -€130 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,263 | €66,806 | -€46,456 | -41.0% |
| Other operating charges | 640/8 | €70,288 | €59,083 | -€11,205 | -15.9% |
| Non-recurring operating charges | 66A | €6,197 | €0 | -€6,197 | -100.0% |
| Operating profit (loss) | 9901 | €4,911,585 | €2,550,070 | -€2.4m | -48.1% |
| Financial income | 75/76B | €77,851 | €104,592 | +€26,741 | +34.3% |
| Recurring financial income | 75 | €77,851 | €104,592 | +€26,741 | +34.3% |
| Income from current assets | 751 | €44,919 | €91,276 | +€46,357 | +103.2% |
| Other financial income | 752/9 | €32,931 | €13,315 | -€19,616 | -59.6% |
| Financial charges | 65/66B | €162,503 | €379,128 | +€216,625 | +133.3% |
| Recurring financial charges | 65 | €162,503 | €379,128 | +€216,625 | +133.3% |
| Debt charges | 650 | €81,219 | €66,357 | -€14,862 | -18.3% |
| Other financial charges | 652/9 | €81,284 | €312,771 | +€231,487 | +284.8% |
| Profit (loss) for the period before taxes | 9903 | €4,826,933 | €2,275,534 | -€2.6m | -52.9% |
| Transfer from deferred taxes | 780 | €3,191 | €0 | -€3,191 | -100.0% |
| Income taxes | 67/77 | €663,048 | €440,508 | -€222,540 | -33.6% |
| Taxes | 670/3 | €663,048 | €449,110 | -€213,938 | -32.3% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €8,602 | +€8,602 | |
| Profit (loss) for the period | 9904 | €4,167,075 | €1,835,026 | -€2.3m | -56.0% |
| Transfer from tax-exempt reserves | 789 | €587,458 | €587,075 | -€383 | -0.1% |
| Transfer to tax-exempt reserves | 689 | €757,800 | €294,700 | -€463,100 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,996,734 | €2,127,401 | -€1.9m | -46.8% |
Source: filed annual accounts (NBB), fiscal years ended 29 February 2024 and 28 February 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.