CALLYS: 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.
CALLYS
Largest movements
- Receivables within one year +€86,293
up €86,293 (+113.8%), from €75,860 to €162,154
of which Other amounts receivable: +€56,277
- Cash -€33,572
down €33,572 (-48.9%), from €68,692 to €35,120
mainly Receivables within one year (-€86,293) and Other debts (-€3,033)
- Reserves +€44,000
up €44,000 (+177.0%), from €24,859 to €68,859
- Tax, wage and social debts +€11,089
up €11,089 (+94.2%), from €11,772 to €22,861
- Other debts -€3,033
down €3,033 (-99.5%), from €3,047 to €14
- Gross operating margin +€29,372
up €29,372 (+84.6%), from €34,701 to €64,073
- Taxes +€9,316
up €9,316 (+79.1%), from €11,772 to €21,089
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,665 | €198,760 | +€53,095 | +36.5% |
| Current assets | 29/58 | €145,665 | €198,760 | +€53,095 | +36.5% |
| Amounts receivable within one year | 40/41 | €75,860 | €162,154 | +€86,293 | +113.8% |
| Trade receivables | 40 | €13,622 | €43,639 | +€30,017 | +220.4% |
| Other amounts receivable | 41 | €62,238 | €118,515 | +€56,277 | +90.4% |
| Cash at bank and in hand | 54/58 | €68,692 | €35,120 | -€33,572 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,486 | +€374 | +33.6% |
| Total equity and liabilities | 10/49 | €145,665 | €198,760 | +€53,095 | +36.5% |
| Equity | 10/15 | €127,715 | €172,021 | +€44,306 | +34.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,859 | €68,859 | +€44,000 | +177.0% |
| Distributable reserves | 133 | €24,859 | €68,859 | +€44,000 | +177.0% |
| Profit (loss) carried forward | 14 | €84,264 | €84,570 | +€306 | +0.4% |
| Amounts payable | 17/49 | €17,950 | €26,739 | +€8,789 | +49.0% |
| Amounts payable within one year | 42/48 | €17,950 | €26,739 | +€8,789 | +49.0% |
| Trade debts | 44 | €3,130 | €3,864 | +€734 | +23.4% |
| Suppliers | 440/4 | €3,130 | €3,864 | +€734 | +23.4% |
| Taxes, remuneration and social security | 45 | €11,772 | €22,861 | +€11,089 | +94.2% |
| Taxes | 450/3 | €11,772 | €22,861 | +€11,089 | +94.2% |
| Other amounts payable | 47/48 | €3,047 | €14 | -€3,033 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €0 | -€135 | -100.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €34,701 | €64,073 | +€29,372 | +84.6% |
| Operating profit (loss) | 9901 | €34,181 | €63,685 | +€29,504 | +86.3% |
| Financial income | 75/76B | €1,797 | €1,914 | +€117 | +6.5% |
| Recurring financial income | 75 | €1,797 | €1,914 | +€117 | +6.5% |
| Financial charges | 65/66B | €484 | €204 | -€280 | -57.8% |
| Recurring financial charges | 65 | €484 | €204 | -€280 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €35,494 | €65,395 | +€29,901 | +84.2% |
| Income taxes | 67/77 | €11,772 | €21,089 | +€9,316 | +79.1% |
| Profit (loss) for the period | 9904 | €23,721 | €44,306 | +€20,585 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,721 | €44,306 | +€20,585 | +86.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.