CALLISTA: 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.
CALLISTA
Largest movements
- Cash +€508,404
up €508,404 (+148.5%), from €342,407 to €850,810
mainly Net result for the year (+€507,898) and Receivables within one year (+€279,339)
- Receivables within one year -€279,339
down €279,339 (-33.4%), from €835,366 to €556,028
of which Other amounts receivable: -€277,928
- Current investments -€181,771
down €181,771 (-25.1%), from €725,008 to €543,237
- Receivables after one year +€103,000
new in 2025: €103,000
- Tangible fixed assets -€79,492
down €79,492 (-9.5%), from €838,269 to €758,778
of which Furniture and vehicles: -€96,385
- Reserves +€198,118
up €198,118 (+10.3%), from €1.9m to €2.1m
of which Distributable reserves: +€198,118
- Accrued charges and deferred income -€45,050
down €45,050 (-99.9%), from €45,094 to €45
- Debts after one year -€41,787
down €41,787 (-14.8%), from €282,535 to €240,748
- Gross operating margin +€397,606
up €397,606 (+25.2%), from €1.6m to €2.0m
- Taxes +€169,651
up €169,651 (+3730.3%), from €4,548 to €174,198
- Staff costs -€135,811
down €135,811 (-10.8%), from €1.3m to €1.1m
- Other operating charges -€107,218
down €107,218 (-94.6%), from €113,304 to €6,086
- Financial income +€35,788
up €35,788 (+127.6%), from €28,043 to €63,831
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 | €2,793,520 | €2,904,553 | +€111,033 | +4.0% |
| Fixed assets | 21/28 | €873,016 | €834,440 | -€38,577 | -4.4% |
| Intangible fixed assets | 21 | €31,897 | €72,812 | +€40,915 | +128.3% |
| Tangible fixed assets | 22/27 | €838,269 | €758,778 | -€79,492 | -9.5% |
| Plant, machinery and equipment | 23 | €17,855 | €13,379 | -€4,476 | -25.1% |
| Furniture and vehicles | 24 | €437,208 | €340,824 | -€96,385 | -22.0% |
| Other tangible fixed assets | 26 | €348,728 | €329,191 | -€19,537 | -5.6% |
| Assets under construction and advance payments | 27 | €34,478 | €75,383 | +€40,905 | +118.6% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €1,920,503 | €2,070,113 | +€149,610 | +7.8% |
| Amounts receivable after more than one year | 29 | - | €103,000 | +€103,000 | |
| Other amounts receivable | 291 | - | €103,000 | +€103,000 | |
| Amounts receivable within one year | 40/41 | €835,366 | €556,028 | -€279,339 | -33.4% |
| Trade receivables | 40 | €544,884 | €543,472 | -€1,411 | -0.3% |
| Other amounts receivable | 41 | €290,483 | €12,555 | -€277,928 | -95.7% |
| Current investments | 50/53 | €725,008 | €543,237 | -€181,771 | -25.1% |
| Cash at bank and in hand | 54/58 | €342,407 | €850,810 | +€508,404 | +148.5% |
| Deferred charges and accrued income | 490/1 | €17,722 | €17,038 | -€684 | -3.9% |
| Total equity and liabilities | 10/49 | €2,793,520 | €2,904,553 | +€111,033 | +4.0% |
| Equity | 10/15 | €1,946,710 | €2,144,829 | +€198,118 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,928,110 | €2,126,229 | +€198,118 | +10.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,909,360 | €2,107,479 | +€198,118 | +10.4% |
| Amounts payable | 17/49 | €846,809 | €759,724 | -€87,086 | -10.3% |
| Amounts payable after more than one year | 17 | €282,535 | €240,748 | -€41,787 | -14.8% |
| Financial debts | 170/4 | €282,535 | €240,748 | -€41,787 | -14.8% |
| Amounts payable within one year | 42/48 | €519,180 | €518,931 | -€249 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €73,859 | €83,984 | +€10,125 | +13.7% |
| Trade debts | 44 | €138,761 | €131,489 | -€7,272 | -5.2% |
| Suppliers | 440/4 | €138,761 | €131,489 | -€7,272 | -5.2% |
| Taxes, remuneration and social security | 45 | €281,472 | €260,244 | -€21,228 | -7.5% |
| Taxes | 450/3 | €69,412 | €105,763 | +€36,351 | +52.4% |
| Remuneration and social security | 454/9 | €212,060 | €154,481 | -€57,579 | -27.2% |
| Other amounts payable | 47/48 | €25,088 | €43,214 | +€18,126 | +72.2% |
| Accrued charges and deferred income | 492/3 | €45,094 | €45 | -€45,050 | -99.9% |
| Remuneration, social security and pensions | 62 | €1,261,955 | €1,126,144 | -€135,811 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,712 | €201,896 | +€19,184 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,639 | €10,122 | -€6,516 | -39.2% |
| Other operating charges | 640/8 | €113,304 | €6,086 | -€107,218 | -94.6% |
| Gross operating margin | 9900 | €1,574,828 | €1,972,435 | +€397,606 | +25.2% |
| Operating profit (loss) | 9901 | €218 | €628,187 | +€627,968 | +287439.1% |
| Financial income | 75/76B | €28,043 | €63,831 | +€35,788 | +127.6% |
| Recurring financial income | 75 | €28,043 | €63,831 | +€35,788 | +127.6% |
| Financial charges | 65/66B | €4,246 | €9,921 | +€5,675 | +133.6% |
| Recurring financial charges | 65 | €4,246 | €9,921 | +€5,675 | +133.6% |
| Profit (loss) for the period before taxes | 9903 | €24,015 | €682,097 | +€658,082 | +2740.3% |
| Income taxes | 67/77 | €4,548 | €174,198 | +€169,651 | +3730.3% |
| Profit (loss) for the period | 9904 | €19,467 | €507,898 | +€488,431 | +2509.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,467 | €507,898 | +€488,431 | +2509.0% |
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 11 October 2026 via checked.be.