CALLNEY: 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.
What changed
CALLNEY
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€379,048
2024 · €281,417+€97,631
Equity
€75,562
2024 · €55,514+€20,048
Cash
€4,504
2024 · €15,008-€10,505
Balance sheet total
€2.4m
2024 · €1.5m+€860,134
Largest movements
Assets
- Receivables after one year +€600,000
up €600,000 (+100%), from €600,000 to €1.2m
- Receivables within one year +€286,207
up €286,207 (+5,416%), from €5,285 to €291,491
Equity and liabilities
- Other debts +€858,662
up €858,662 (+62.7%), from €1.4m to €2.2m
Income statement
- Gross operating margin +€86,547
up €86,547 (+27.9%), from €310,264 to €396,811
- Financial income +€5,571
up €5,571 (+52.2%), from €10,665 to €16,236
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.
Result 2024
€281,417
Gross operating margin
+€86,547
Depreciation
+€919
Other operating charges
+€1,456
Financial income
+€5,571
Financial charges
+€2,363
Taxes
+€775
Result 2025
€379,048
raises the result
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.
From operations
+€367,204
Investment
€0
Financing
-€377,708
Cash 2024
€15,008
From operations (derived)
+€367,204
Net result for the year
+€379,048
Depreciation
+€15,574
Receivables after one year
-€600,000
Receivables within one year
-€286,207
Deferred charges and accrued income
-€5
Trade debts
+€2,305
Tax, wage and social debts
-€2,174
Other debts
+€858,662
Financing
-€377,708
Debts after one year
-€19,751
Current portion of long-term debt
+€882
Short-term financial debts
+€161
Contributions, distributions and other
-€359,000
Cash 2025
€4,504
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,530,463 | €2,390,596 | +€860,134 | +56.2% |
| Fixed assets | 21/28 | €910,054 | €894,481 | -€15,574 | -1.7% |
| Tangible fixed assets | 22/27 | €304,054 | €288,481 | -€15,574 | -5.1% |
| Land and buildings | 22 | €297,389 | €283,163 | -€14,226 | -4.8% |
| Plant, machinery and equipment | 23 | €3,272 | €2,916 | -€355 | -10.9% |
| Furniture and vehicles | 24 | €3,393 | €2,401 | -€992 | -29.2% |
| Financial fixed assets | 28 | €606,000 | €606,000 | = | 0.0% |
| Current assets | 29/58 | €620,408 | €1,496,116 | +€875,707 | +141% |
| Amounts receivable after more than one year | 29 | €600,000 | €1,200,000 | +€600,000 | +100% |
| Other amounts receivable | 291 | €600,000 | €1,200,000 | +€600,000 | +100% |
| Amounts receivable within one year | 40/41 | €5,285 | €291,491 | +€286,207 | +5,416% |
| Other amounts receivable | 41 | €5,285 | €291,491 | +€286,207 | +5,416% |
| Cash at bank and in hand | 54/58 | €15,008 | €4,504 | -€10,505 | -70.0% |
| Deferred charges and accrued income | 490/1 | €115 | €120 | +€5 | +4.5% |
| Total equity and liabilities | 10/49 | €1,530,463 | €2,390,596 | +€860,134 | +56.2% |
| Equity | 10/15 | €55,514 | €75,562 | +€20,048 | +36.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,314 | €69,362 | +€20,048 | +40.7% |
| Tax-exempt reserves | 132 | €15,341 | €15,341 | = | 0.0% |
| Distributable reserves | 133 | €33,973 | €54,021 | +€20,048 | +59.0% |
| Amounts payable | 17/49 | €1,474,949 | €2,315,034 | +€840,085 | +57.0% |
| Amounts payable after more than one year | 17 | €56,867 | €37,117 | -€19,751 | -34.7% |
| Financial debts | 170/4 | €56,867 | €37,117 | -€19,751 | -34.7% |
| Amounts payable within one year | 42/48 | €1,418,082 | €2,277,918 | +€859,836 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €18,869 | €19,751 | +€882 | +4.7% |
| Financial debts | 43 | €7,498 | €7,659 | +€161 | +2.1% |
| Credit institutions | 430/8 | €7,498 | €7,659 | +€161 | +2.1% |
| Trade debts | 44 | €2,184 | €4,490 | +€2,305 | +106% |
| Suppliers | 440/4 | €2,184 | €4,490 | +€2,305 | +106% |
| Taxes, remuneration and social security | 45 | €21,110 | €18,936 | -€2,174 | -10.3% |
| Taxes | 450/3 | €21,110 | €18,936 | -€2,174 | -10.3% |
| Other amounts payable | 47/48 | €1,368,421 | €2,227,083 | +€858,662 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,492 | €15,574 | -€919 | -5.6% |
| Other operating charges | 640/8 | €4,830 | €3,373 | -€1,456 | -30.2% |
| Gross operating margin | 9900 | €310,264 | €396,811 | +€86,547 | +27.9% |
| Operating profit (loss) | 9901 | €288,942 | €377,864 | +€88,922 | +30.8% |
| Financial income | 75/76B | €10,665 | €16,236 | +€5,571 | +52.2% |
| Recurring financial income | 75 | €10,665 | €16,236 | +€5,571 | +52.2% |
| Financial charges | 65/66B | €7,159 | €4,796 | -€2,363 | -33.0% |
| Recurring financial charges | 65 | €7,159 | €4,796 | -€2,363 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €292,448 | €389,304 | +€96,856 | +33.1% |
| Income taxes | 67/77 | €11,031 | €10,256 | -€775 | -7.0% |
| Profit (loss) for the period | 9904 | €281,417 | €379,048 | +€97,631 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €281,417 | €379,048 | +€97,631 | +34.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.