CALLISTO: 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.
CALLISTO
Largest movements
- Stocks and contracts +€423,608
up €423,608 (+33.6%), from €1.3m to €1.7m
- Cash -€288,284
down €288,284 (-76.7%), from €375,797 to €87,514
mainly Stocks and contracts (-€423,608) and Short-term financial debts (-€335,000)
- Tangible fixed assets -€60,022
down €60,022 (-3.8%), from €1.6m to €1.5m
of which Land and buildings: -€31,808
- Short-term financial debts -€335,000
down €335,000 (-67.0%), from €500,000 to €165,000
- Trade debts +€265,565
up €265,565 (+76.9%), from €345,214 to €610,779
- Profit (loss) carried forward +€185,328
up €185,328 (+16.7%), from €1.1m to €1.3m
- Debts after one year -€110,087
down €110,087 (-11.4%), from €967,264 to €857,177
- Current portion of long-term debt +€35,631
up €35,631 (+32.9%), from €108,156 to €143,786
- Gross operating margin +€242,407
up €242,407 (+33.3%), from €728,684 to €971,091
- Staff costs +€144,636
up €144,636 (+36.9%), from €391,876 to €536,512
- Taxes +€23,783
up €23,783 (+54.2%), from €43,898 to €67,681
- Financial charges -€11,226
down €11,226 (-11.7%), from €95,840 to €84,615
- Other operating charges +€10,889
up €10,889 (+63.3%), from €17,213 to €28,102
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 | €3,417,081 | €3,481,666 | +€64,585 | +1.9% |
| Fixed assets | 21/28 | €1,670,507 | €1,590,486 | -€80,022 | -4.8% |
| Intangible fixed assets | 21 | €77,763 | €57,763 | -€20,000 | -25.7% |
| Tangible fixed assets | 22/27 | €1,580,745 | €1,520,723 | -€60,022 | -3.8% |
| Land and buildings | 22 | €1,086,007 | €1,054,200 | -€31,808 | -2.9% |
| Plant, machinery and equipment | 23 | €9,680 | €10,724 | +€1,044 | +10.8% |
| Furniture and vehicles | 24 | €15,865 | €18,216 | +€2,350 | +14.8% |
| Other tangible fixed assets | 26 | €469,192 | €437,584 | -€31,608 | -6.7% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €1,746,573 | €1,891,180 | +€144,607 | +8.3% |
| Stocks and contracts in progress | 3 | €1,262,183 | €1,685,791 | +€423,608 | +33.6% |
| Stocks | 30/36 | €1,262,183 | €1,685,791 | +€423,608 | +33.6% |
| Amounts receivable within one year | 40/41 | €95,180 | €102,213 | +€7,033 | +7.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €95,180 | €102,213 | +€7,033 | +7.4% |
| Cash at bank and in hand | 54/58 | €375,797 | €87,514 | -€288,284 | -76.7% |
| Deferred charges and accrued income | 490/1 | €13,413 | €15,662 | +€2,249 | +16.8% |
| Total equity and liabilities | 10/49 | €3,417,081 | €3,481,666 | +€64,585 | +1.9% |
| Equity | 10/15 | €1,245,880 | €1,431,209 | +€185,328 | +14.9% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €114,070 | €114,070 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,450 | €76,450 | = | 0.0% |
| Distributable reserves | 133 | €37,620 | €37,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,107,010 | €1,292,339 | +€185,328 | +16.7% |
| Amounts payable | 17/49 | €2,171,200 | €2,050,457 | -€120,743 | -5.6% |
| Amounts payable after more than one year | 17 | €967,264 | €857,177 | -€110,087 | -11.4% |
| Financial debts | 170/4 | €967,264 | €857,177 | -€110,087 | -11.4% |
| Amounts payable within one year | 42/48 | €1,203,936 | €1,193,280 | -€10,656 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €108,156 | €143,786 | +€35,631 | +32.9% |
| Financial debts | 43 | €500,000 | €165,000 | -€335,000 | -67.0% |
| Credit institutions | 430/8 | €500,000 | €165,000 | -€335,000 | -67.0% |
| Trade debts | 44 | €345,214 | €610,779 | +€265,565 | +76.9% |
| Suppliers | 440/4 | €345,214 | €610,779 | +€265,565 | +76.9% |
| Taxes, remuneration and social security | 45 | €162,056 | €187,724 | +€25,668 | +15.8% |
| Taxes | 450/3 | €91,118 | €98,865 | +€7,747 | +8.5% |
| Remuneration and social security | 454/9 | €70,938 | €88,859 | +€17,921 | +25.3% |
| Other amounts payable | 47/48 | €88,511 | €85,990 | -€2,521 | -2.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €391,876 | €536,512 | +€144,636 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,673 | €117,628 | +€4,955 | +4.4% |
| Other operating charges | 640/8 | €17,213 | €28,102 | +€10,889 | +63.3% |
| Gross operating margin | 9900 | €728,684 | €971,091 | +€242,407 | +33.3% |
| Operating profit (loss) | 9901 | €206,922 | €288,849 | +€81,927 | +39.6% |
| Financial income | 75/76B | €47,378 | €48,775 | +€1,397 | +2.9% |
| Recurring financial income | 75 | €47,378 | €48,775 | +€1,397 | +2.9% |
| Financial charges | 65/66B | €95,840 | €84,615 | -€11,226 | -11.7% |
| Recurring financial charges | 65 | €95,840 | €84,615 | -€11,226 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €158,460 | €253,009 | +€94,550 | +59.7% |
| Income taxes | 67/77 | €43,898 | €67,681 | +€23,783 | +54.2% |
| Profit (loss) for the period | 9904 | €114,562 | €185,328 | +€70,767 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €114,562 | €185,328 | +€70,767 | +61.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.