CALLISTO CONSULTING: what changed
What changed
CALLISTO CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€61,892
2024 · €39,059+€22,833
Equity
€454,730
2024 · €451,378+€3,352
Cash
€175,734
2024 · €108,197+€67,537
Balance sheet total
€754,916
2024 · €697,326+€57,590
Largest movements
Assets
- Cash +€67,537
up €67,537 (+62.4%), from €108,197 to €175,734
mainly Net result for the year (+€61,892) and Other debts (+€59,243)
- Tangible fixed assets -€13,628
down €13,628 (-3.8%), from €360,445 to €346,817
of which Land and buildings: -€16,706
Equity and liabilities
- Other debts +€59,243
up €59,243 (+99.8%), from €59,388 to €118,631
- Debts after one year -€9,932
down €9,932 (-6.4%), from €155,385 to €145,453
Income statement
- Gross operating margin +€53,529
up €53,529 (+92.5%), from €57,859 to €111,388
- Financial income -€16,857
down €16,857 (-81.6%), from €20,656 to €3,799
- Taxes +€12,248
up €12,248 (+98.3%), from €12,458 to €24,706
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€39,059
Gross operating margin
+€53,529
Depreciation
-€909
Other operating charges
-€1,006
Financial income
-€16,857
Financial charges
+€325
Taxes
-€12,248
Result 2025
€61,892
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€144,056
Investment
-€8,438
Financing
-€68,082
Cash 2024
€108,197
From operations (derived)
+€144,056
Net result for the year
+€61,892
Depreciation
+€18,653
Receivables within one year
+€1,210
Deferred charges and accrued income
-€1,478
Trade debts
+€2,510
Tax, wage and social debts
+€2,026
Other debts
+€59,243
Investment (derived)
-€8,438
Investment in fixed assets (net)
-€5,025
Current investments
-€3,413
Financing
-€68,082
Debts after one year
-€9,932
Current portion of long-term debt
+€391
Contributions, distributions and other
-€58,541
Cash 2025
€175,734
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €697,326 | €754,916 | +€57,590 | +8.3% |
| Fixed assets | 21/28 | €360,470 | €346,842 | -€13,628 | -3.8% |
| Tangible fixed assets | 22/27 | €360,445 | €346,817 | -€13,628 | -3.8% |
| Land and buildings | 22 | €358,437 | €341,732 | -€16,706 | -4.7% |
| Furniture and vehicles | 24 | €2,008 | €5,086 | +€3,078 | +153% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €336,856 | €408,074 | +€71,218 | +21.1% |
| Amounts receivable within one year | 40/41 | €48,866 | €47,656 | -€1,210 | -2.5% |
| Trade receivables | 40 | €43,560 | €42,350 | -€1,210 | -2.8% |
| Other amounts receivable | 41 | €5,306 | €5,306 | = | 0.0% |
| Current investments | 50/53 | €178,637 | €182,051 | +€3,413 | +1.9% |
| Cash at bank and in hand | 54/58 | €108,197 | €175,734 | +€67,537 | +62.4% |
| Deferred charges and accrued income | 490/1 | €1,155 | €2,633 | +€1,478 | +128% |
| Total equity and liabilities | 10/49 | €697,326 | €754,916 | +€57,590 | +8.3% |
| Equity | 10/15 | €451,378 | €454,730 | +€3,352 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €332,011 | €335,363 | +€3,352 | +1.0% |
| Non-distributable reserves | 130/1 | €5,406 | €5,406 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,406 | €5,406 | = | 0.0% |
| Distributable reserves | 133 | €326,605 | €329,957 | +€3,352 | +1.0% |
| Profit (loss) carried forward | 14 | €113,167 | €113,167 | = | 0.0% |
| Amounts payable | 17/49 | €245,948 | €300,186 | +€54,238 | +22.1% |
| Amounts payable after more than one year | 17 | €155,385 | €145,453 | -€9,932 | -6.4% |
| Financial debts | 170/4 | €155,385 | €145,453 | -€9,932 | -6.4% |
| Amounts payable within one year | 42/48 | €90,563 | €154,733 | +€64,170 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €9,541 | €9,932 | +€391 | +4.1% |
| Trade debts | 44 | €1,831 | €4,341 | +€2,510 | +137% |
| Suppliers | 440/4 | €1,831 | €4,341 | +€2,510 | +137% |
| Taxes, remuneration and social security | 45 | €19,802 | €21,828 | +€2,026 | +10.2% |
| Taxes | 450/3 | €18,488 | €21,828 | +€3,341 | +18.1% |
| Remuneration and social security | 454/9 | €1,315 | - | -€1,315 | |
| Other amounts payable | 47/48 | €59,388 | €118,631 | +€59,243 | +99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,744 | €18,653 | +€909 | +5.1% |
| Other operating charges | 640/8 | €1,216 | €2,222 | +€1,006 | +82.8% |
| Gross operating margin | 9900 | €57,859 | €111,388 | +€53,529 | +92.5% |
| Operating profit (loss) | 9901 | €38,900 | €90,513 | +€51,613 | +133% |
| Financial income | 75/76B | €20,656 | €3,799 | -€16,857 | -81.6% |
| Recurring financial income | 75 | €20,656 | €3,799 | -€16,857 | -81.6% |
| Financial charges | 65/66B | €8,038 | €7,713 | -€325 | -4.0% |
| Recurring financial charges | 65 | €8,038 | €7,713 | -€325 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €51,517 | €86,598 | +€35,081 | +68.1% |
| Income taxes | 67/77 | €12,458 | €24,706 | +€12,248 | +98.3% |
| Profit (loss) for the period | 9904 | €39,059 | €61,892 | +€22,833 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,059 | €61,892 | +€22,833 | +58.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.