CALLIS: 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.
CALLIS
Largest movements
- Cash +€87,795
up €87,795 (+76.2%), from €115,245 to €203,040
mainly Depreciation (+€58,155) and Receivables within one year (+€34,490)
- Tangible fixed assets -€58,155
down €58,155 (-2.7%), from €2.1m to €2.1m
- Receivables within one year -€34,490
no longer reported in 2025 (was €34,490)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€34,094
down €34,094 (-37.0%), from €92,170 to €58,076
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 | €2,284,763 | €2,280,707 | -€4,056 | -0.2% |
| Fixed assets | 21/28 | €2,135,029 | €2,076,873 | -€58,155 | -2.7% |
| Tangible fixed assets | 22/27 | €2,135,029 | €2,076,873 | -€58,155 | -2.7% |
| Land and buildings | 22 | €2,135,029 | €2,076,873 | -€58,155 | -2.7% |
| Current assets | 29/58 | €149,734 | €203,834 | +€54,100 | +36.1% |
| Amounts receivable within one year | 40/41 | €34,490 | - | -€34,490 | |
| Trade receivables | 40 | €34,490 | - | -€34,490 | |
| Cash at bank and in hand | 54/58 | €115,245 | €203,040 | +€87,795 | +76.2% |
| Deferred charges and accrued income | 490/1 | - | €794 | +€794 | |
| Total equity and liabilities | 10/49 | €2,284,763 | €2,280,707 | -€4,056 | -0.2% |
| Equity | 10/15 | €2,278,578 | €2,272,102 | -€6,475 | -0.3% |
| Contributions | 10/11 | €2,311,000 | €2,311,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,422 | -€38,898 | -€6,475 | -20.0% |
| Amounts payable | 17/49 | €6,185 | €8,605 | +€2,419 | +39.1% |
| Amounts payable within one year | 42/48 | €6,185 | €8,605 | +€2,419 | +39.1% |
| Trade debts | 44 | €6,185 | €8,605 | +€2,419 | +39.1% |
| Suppliers | 440/4 | €6,185 | €8,605 | +€2,419 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,155 | €58,155 | = | 0.0% |
| Other operating charges | 640/8 | €5,792 | €5,974 | +€182 | +3.1% |
| Gross operating margin | 9900 | €92,170 | €58,076 | -€34,094 | -37.0% |
| Operating profit (loss) | 9901 | €28,223 | -€6,053 | -€34,276 | |
| Financial charges | 65/66B | €301 | €422 | +€121 | +40.1% |
| Recurring financial charges | 65 | €301 | €422 | +€121 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €27,922 | -€6,475 | -€34,397 | |
| Profit (loss) for the period | 9904 | €27,922 | -€6,475 | -€34,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,922 | -€6,475 | -€34,397 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.