Callipso: 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.
Callipso
Largest movements
- Cash +€57,279
up €57,279 (+50.9%), from €112,528 to €169,807
mainly Other debts (+€32,590) and Net result for the year (+€26,589)
- Receivables within one year +€10,347
up €10,347 (+623.9%), from €1,659 to €12,005
of which Trade receivables: +€8,389
- Deferred charges and accrued income -€8,208
down €8,208 (-81.0%), from €10,139 to €1,932
- Other debts +€32,590
up €32,590 (+127.3%), from €25,607 to €58,197
- Reserves +€26,589
up €26,589 (+36.9%), from €72,122 to €98,711
- Gross operating margin -€3,849
down €3,849 (-8.8%), from €43,533 to €39,684
- Taxes -€1,199
down €1,199 (-10.2%), from €11,746 to €10,547
- Other operating charges -€989
down €989 (-41.0%), from €2,415 to €1,426
- Financial charges -€512
down €512 (-32.4%), from €1,577 to €1,065
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 | €124,326 | €184,704 | +€60,378 | +48.6% |
| Fixed assets | 21/28 | - | €959 | +€959 | |
| Tangible fixed assets | 22/27 | - | €959 | +€959 | |
| Furniture and vehicles | 24 | - | €959 | +€959 | |
| Current assets | 29/58 | €124,326 | €183,744 | +€59,418 | +47.8% |
| Amounts receivable within one year | 40/41 | €1,659 | €12,005 | +€10,347 | +623.9% |
| Trade receivables | 40 | - | €8,389 | +€8,389 | |
| Other amounts receivable | 41 | €1,659 | €3,617 | +€1,958 | +118.1% |
| Cash at bank and in hand | 54/58 | €112,528 | €169,807 | +€57,279 | +50.9% |
| Deferred charges and accrued income | 490/1 | €10,139 | €1,932 | -€8,208 | -81.0% |
| Total equity and liabilities | 10/49 | €124,326 | €184,704 | +€60,378 | +48.6% |
| Equity | 10/15 | €77,122 | €103,711 | +€26,589 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,122 | €98,711 | +€26,589 | +36.9% |
| Distributable reserves | 133 | €72,122 | €98,711 | +€26,589 | +36.9% |
| Amounts payable | 17/49 | €47,204 | €80,992 | +€33,789 | +71.6% |
| Amounts payable within one year | 42/48 | €47,204 | €80,992 | +€33,789 | +71.6% |
| Taxes, remuneration and social security | 45 | €21,597 | €22,795 | +€1,198 | +5.5% |
| Taxes | 450/3 | €21,597 | €22,795 | +€1,198 | +5.5% |
| Other amounts payable | 47/48 | €25,607 | €58,197 | +€32,590 | +127.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €58 | +€58 | |
| Other operating charges | 640/8 | €2,415 | €1,426 | -€989 | -41.0% |
| Gross operating margin | 9900 | €43,533 | €39,684 | -€3,849 | -8.8% |
| Operating profit (loss) | 9901 | €41,119 | €38,201 | -€2,917 | -7.1% |
| Financial charges | 65/66B | €1,577 | €1,065 | -€512 | -32.4% |
| Recurring financial charges | 65 | €1,577 | €1,065 | -€512 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €39,542 | €37,136 | -€2,406 | -6.1% |
| Income taxes | 67/77 | €11,746 | €10,547 | -€1,199 | -10.2% |
| Profit (loss) for the period | 9904 | €27,796 | €26,589 | -€1,207 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,796 | €26,589 | -€1,207 | -4.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.