CALLTIC: 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.
CALLTIC
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+97.8%), from €1.2m to €2.4m
of which Trade receivables: +€1.2m
- Tangible fixed assets -€117,877
down €117,877 (-57.5%), from €205,142 to €87,265
- Cash -€99,103
down €99,103 (-41.6%), from €238,213 to €139,110
mainly Receivables within one year (-€1.2m) and Current portion of long-term debt (-€110,498)
- Profit (loss) carried forward +€750,733
up €750,733 (+92.0%), from -€816,447 to -€65,714
- Trade debts +€261,180
up €261,180 (+86.2%), from €303,055 to €564,235
- Other debts +€149,830
up €149,830 (+88010.9%), from €170 to €150,000
- Current portion of long-term debt -€110,498
down €110,498 (-100.0%), from €110,498 to €0
- Accrued charges and deferred income -€60,014
down €60,014 (-75.2%), from €79,787 to €19,773
- Gross operating margin +€375,537
up €375,537 (+18.8%), from €2.0m to €2.4m
- Staff costs +€73,710
up €73,710 (+6.9%), from €1.1m to €1.1m
- Write-downs +€55,514
up €55,514 (+145.4%), from €38,189 to €93,704
- Depreciation -€51,059
down €51,059 (-20.5%), from €248,772 to €197,713
- Other operating charges +€47,607
up €47,607 (+48.6%), from €97,882 to €145,489
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 | €1,864,966 | €2,809,180 | +€944,214 | +50.6% |
| Fixed assets | 21/28 | €397,210 | €278,061 | -€119,148 | -30.0% |
| Intangible fixed assets | 21 | €184,785 | €183,513 | -€1,272 | -0.7% |
| Tangible fixed assets | 22/27 | €205,142 | €87,265 | -€117,877 | -57.5% |
| Plant, machinery and equipment | 23 | €205,142 | €87,265 | -€117,877 | -57.5% |
| Financial fixed assets | 28 | €7,283 | €7,283 | = | 0.0% |
| Current assets | 29/58 | €1,467,757 | €2,531,119 | +€1.1m | +72.4% |
| Amounts receivable after more than one year | 29 | €26,311 | €26,311 | = | 0.0% |
| Other amounts receivable | 291 | €26,311 | €26,311 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,192,251 | €2,357,696 | +€1.2m | +97.8% |
| Trade receivables | 40 | €1,163,904 | €2,330,061 | +€1.2m | +100.2% |
| Other amounts receivable | 41 | €28,346 | €27,635 | -€711 | -2.5% |
| Cash at bank and in hand | 54/58 | €238,213 | €139,110 | -€99,103 | -41.6% |
| Deferred charges and accrued income | 490/1 | €10,982 | €8,001 | -€2,981 | -27.1% |
| Total equity and liabilities | 10/49 | €1,864,966 | €2,809,180 | +€944,214 | +50.6% |
| Equity | 10/15 | €1,010,915 | €1,761,647 | +€750,733 | +74.3% |
| Contributions | 10/11 | €1,827,362 | €1,827,362 | = | 0.0% |
| Capital | 10 | €1,827,362 | €1,827,362 | = | 0.0% |
| Issued capital | 100 | €1,827,362 | €1,827,362 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€816,447 | -€65,714 | +€750,733 | +92.0% |
| Provisions and deferred taxes | 16 | €35,000 | €35,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,000 | €35,000 | = | 0.0% |
| Environmental obligations | 163 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable | 17/49 | €819,051 | €1,012,533 | +€193,482 | +23.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €739,265 | €992,760 | +€253,496 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €110,498 | €0 | -€110,498 | -100.0% |
| Trade debts | 44 | €303,055 | €564,235 | +€261,180 | +86.2% |
| Suppliers | 440/4 | €303,055 | €564,235 | +€261,180 | +86.2% |
| Taxes, remuneration and social security | 45 | €325,542 | €278,525 | -€47,016 | -14.4% |
| Taxes | 450/3 | €38,585 | €28,761 | -€9,824 | -25.5% |
| Remuneration and social security | 454/9 | €286,957 | €249,765 | -€37,193 | -13.0% |
| Other amounts payable | 47/48 | €170 | €150,000 | +€149,830 | +88010.9% |
| Accrued charges and deferred income | 492/3 | €79,787 | €19,773 | -€60,014 | -75.2% |
| Remuneration, social security and pensions | 62 | €1,071,744 | €1,145,454 | +€73,710 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248,772 | €197,713 | -€51,059 | -20.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,189 | €93,704 | +€55,514 | +145.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €97,882 | €145,489 | +€47,607 | +48.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,001,015 | €2,376,552 | +€375,537 | +18.8% |
| Operating profit (loss) | 9901 | €544,429 | €794,193 | +€249,764 | +45.9% |
| Financial income | 75/76B | €6,181 | €4,730 | -€1,452 | -23.5% |
| Recurring financial income | 75 | €6,181 | €4,730 | -€1,452 | -23.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €10,960 | €47,274 | +€36,313 | +331.3% |
| Recurring financial charges | 65 | €10,960 | €47,274 | +€36,313 | +331.3% |
| Profit (loss) for the period before taxes | 9903 | €539,649 | €751,649 | +€211,999 | +39.3% |
| Income taxes | 67/77 | €907 | €916 | +€9 | +1.0% |
| Profit (loss) for the period | 9904 | €538,742 | €750,733 | +€211,990 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €538,742 | €750,733 | +€211,990 | +39.3% |
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.