CALLINETIC: 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.
CALLINETIC
Largest movements
- Cash +€14,790
up €14,790 (+66.7%), from €22,163 to €36,954
mainly Other debts (+€24,679) and Net result for the year (+€15,106)
- Tangible fixed assets -€2,273
down €2,273 (-30.4%), from €7,480 to €5,207
of which Plant, machinery and equipment: -€1,154
- Other debts +€24,679
up €24,679 (+511%), from €4,832 to €29,512
- Profit (loss) carried forward -€8,894
down €8,894 (-91.7%), from €9,703 to €808
- Current portion of long-term debt -€1,286
down €1,286 (-65.5%), from €1,964 to €678
- Accrued charges and deferred income -€809
down €809 (-53.1%), from €1,525 to €716
- Debts after one year -€678
no longer reported in 2025 (was €678)
- Gross operating margin +€7,128
up €7,128 (+38.8%), from €18,387 to €25,515
- Taxes +€1,673
up €1,673 (+48.8%), from €3,429 to €5,102
- Depreciation +€733
up €733 (+47.6%), from €1,540 to €2,273
- Other operating charges +€404
up €404 (+172%), from €235 to €638
- Financial charges -€272
down €272 (-10.2%), from €2,668 to €2,396
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 | €50,771 | €63,647 | +€12,875 | +25.4% |
| Fixed assets | 21/28 | €7,480 | €5,207 | -€2,273 | -30.4% |
| Tangible fixed assets | 22/27 | €7,480 | €5,207 | -€2,273 | -30.4% |
| Plant, machinery and equipment | 23 | €4,649 | €3,495 | -€1,154 | -24.8% |
| Furniture and vehicles | 24 | €2,831 | €1,712 | -€1,119 | -39.5% |
| Current assets | 29/58 | €43,291 | €58,440 | +€15,149 | +35.0% |
| Amounts receivable within one year | 40/41 | €19,159 | €19,686 | +€527 | +2.8% |
| Trade receivables | 40 | €19,159 | €19,686 | +€527 | +2.8% |
| Cash at bank and in hand | 54/58 | €22,163 | €36,954 | +€14,790 | +66.7% |
| Deferred charges and accrued income | 490/1 | €1,969 | €1,800 | -€169 | -8.6% |
| Total equity and liabilities | 10/49 | €50,771 | €63,647 | +€12,875 | +25.4% |
| Equity | 10/15 | €30,046 | €21,152 | -€8,894 | -29.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,344 | €17,344 | = | 0.0% |
| Distributable reserves | 133 | €17,344 | €17,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,703 | €808 | -€8,894 | -91.7% |
| Amounts payable | 17/49 | €20,725 | €42,495 | +€21,770 | +105% |
| Amounts payable after more than one year | 17 | €678 | - | -€678 | |
| Financial debts | 170/4 | €678 | - | -€678 | |
| Amounts payable within one year | 42/48 | €18,522 | €41,779 | +€23,257 | +126% |
| Current portion of amounts payable after more than one year | 42 | €1,964 | €678 | -€1,286 | -65.5% |
| Trade debts | 44 | €1,122 | €1,572 | +€450 | +40.1% |
| Suppliers | 440/4 | €1,122 | €1,572 | +€450 | +40.1% |
| Taxes, remuneration and social security | 45 | €10,604 | €10,018 | -€586 | -5.5% |
| Taxes | 450/3 | €10,604 | €10,018 | -€586 | -5.5% |
| Other amounts payable | 47/48 | €4,832 | €29,512 | +€24,679 | +511% |
| Accrued charges and deferred income | 492/3 | €1,525 | €716 | -€809 | -53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,540 | €2,273 | +€733 | +47.6% |
| Other operating charges | 640/8 | €235 | €638 | +€404 | +172% |
| Gross operating margin | 9900 | €18,387 | €25,515 | +€7,128 | +38.8% |
| Operating profit (loss) | 9901 | €16,612 | €22,603 | +€5,991 | +36.1% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €2,668 | €2,396 | -€272 | -10.2% |
| Recurring financial charges | 65 | €2,668 | €2,396 | -€272 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €13,964 | €20,207 | +€6,243 | +44.7% |
| Income taxes | 67/77 | €3,429 | €5,102 | +€1,673 | +48.8% |
| Profit (loss) for the period | 9904 | €10,536 | €15,106 | +€4,570 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,536 | €15,106 | +€4,570 | +43.4% |
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 18 October 2026 via checked.be.