CALLIOPE COMMUNICATION: 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.
CALLIOPE COMMUNICATION
Largest movements
- Cash +€12,084
up €12,084 (+23.2%), from €52,065 to €64,148
mainly Net result for the year (+€34,492) and Depreciation (+€16,135)
- Receivables within one year +€5,959
up €5,959 (+17.2%), from €34,742 to €40,701
of which Trade receivables: +€3,391
- Tangible fixed assets -€5,267
down €5,267 (-1.5%), from €352,991 to €347,724
of which Land and buildings: -€4,818
- Reserves +€34,492
up €34,492 (+13.9%), from €248,122 to €282,614
- Debts after one year -€18,067
down €18,067 (-16.4%), from €110,089 to €92,022
- Other debts -€9,291
down €9,291 (-16.0%), from €58,235 to €48,944
- Financial charges +€2,038
up €2,038 (+26.8%), from €7,614 to €9,652
- Depreciation -€1,705
down €1,705 (-9.6%), from €17,841 to €16,135
- Gross operating margin -€927
down €927 (-1.2%), from €78,863 to €77,936
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 | €457,193 | €466,894 | +€9,701 | +2.1% |
| Fixed assets | 21/28 | €352,991 | €347,724 | -€5,267 | -1.5% |
| Tangible fixed assets | 22/27 | €352,991 | €347,724 | -€5,267 | -1.5% |
| Land and buildings | 22 | €348,572 | €343,754 | -€4,818 | -1.4% |
| Plant, machinery and equipment | 23 | €4,419 | €3,970 | -€449 | -10.2% |
| Current assets | 29/58 | €104,202 | €119,170 | +€14,968 | +14.4% |
| Amounts receivable after more than one year | 29 | €16,858 | €14,106 | -€2,752 | -16.3% |
| Other amounts receivable | 291 | €16,858 | €14,106 | -€2,752 | -16.3% |
| Amounts receivable within one year | 40/41 | €34,742 | €40,701 | +€5,959 | +17.2% |
| Trade receivables | 40 | €27,350 | €30,740 | +€3,391 | +12.4% |
| Other amounts receivable | 41 | €7,393 | €9,961 | +€2,568 | +34.7% |
| Cash at bank and in hand | 54/58 | €52,065 | €64,148 | +€12,084 | +23.2% |
| Deferred charges and accrued income | 490/1 | €537 | €216 | -€322 | -59.9% |
| Total equity and liabilities | 10/49 | €457,193 | €466,894 | +€9,701 | +2.1% |
| Equity | 10/15 | €260,522 | €295,014 | +€34,492 | +13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €248,122 | €282,614 | +€34,492 | +13.9% |
| Distributable reserves | 133 | €248,122 | €282,614 | +€34,492 | +13.9% |
| Amounts payable | 17/49 | €196,671 | €171,880 | -€24,790 | -12.6% |
| Amounts payable after more than one year | 17 | €110,089 | €92,022 | -€18,067 | -16.4% |
| Financial debts | 170/4 | €110,089 | €92,022 | -€18,067 | -16.4% |
| Amounts payable within one year | 42/48 | €84,332 | €79,702 | -€4,629 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €23,984 | €24,813 | +€829 | +3.5% |
| Trade debts | 44 | €613 | €2,985 | +€2,371 | +387% |
| Suppliers | 440/4 | €613 | €2,985 | +€2,371 | +387% |
| Advances received on contracts in progress | 46 | - | €811 | +€811 | |
| Taxes, remuneration and social security | 45 | €1,500 | €2,150 | +€650 | +43.3% |
| Taxes | 450/3 | €1,500 | €2,150 | +€650 | +43.3% |
| Other amounts payable | 47/48 | €58,235 | €48,944 | -€9,291 | -16.0% |
| Accrued charges and deferred income | 492/3 | €2,250 | €156 | -€2,094 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,841 | €16,135 | -€1,705 | -9.6% |
| Other operating charges | 640/8 | €1,849 | €2,250 | +€401 | +21.7% |
| Gross operating margin | 9900 | €78,863 | €77,936 | -€927 | -1.2% |
| Operating profit (loss) | 9901 | €59,173 | €59,550 | +€377 | +0.6% |
| Financial income | 75/76B | €830 | €835 | +€5 | +0.6% |
| Recurring financial income | 75 | €830 | €835 | +€5 | +0.6% |
| Financial charges | 65/66B | €7,614 | €9,652 | +€2,038 | +26.8% |
| Recurring financial charges | 65 | €7,614 | €9,652 | +€2,038 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €52,388 | €50,733 | -€1,655 | -3.2% |
| Income taxes | 67/77 | €16,941 | €16,241 | -€700 | -4.1% |
| Profit (loss) for the period | 9904 | €35,447 | €34,492 | -€956 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,447 | €34,492 | -€956 | -2.7% |
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 26 October 2026 via checked.be.