Calmant Marine: what changed
Calmant Marine
Largest movements
- Cash +€12,026
up €12,026 (+744%), from €1,616 to €13,642
mainly Net result for the year (+€16,324) and Depreciation (+€7,429)
- Tangible fixed assets -€1,949
down €1,949 (-7.9%), from €24,585 to €22,636
of which Furniture and vehicles: -€7,127
- Receivables within one year -€1,165
down €1,165 (-5.6%), from €20,727 to €19,562
- Deferred charges and accrued income +€723
up €723 (+33.3%), from €2,170 to €2,894
- Profit (loss) carried forward +€16,324
up €16,324 (+69.2%), from €23,603 to €39,927
- Other debts -€6,333
down €6,333 (-46.9%), from €13,499 to €7,166
- Tax, wage and social debts -€990
down €990 (-14.4%), from €6,892 to €5,902
- Trade debts +€634
up €634 (+611%), from €104 to €738
- Gross operating margin -€7,072
down €7,072 (-18.9%), from €37,321 to €30,249
- Taxes -€990
down €990 (-14.4%), from €6,892 to €5,902
- Depreciation +€910
up €910 (+14.0%), from €6,519 to €7,429
- Other operating charges +€384
up €384 (+211%), from €182 to €566
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,098 | €58,733 | +€9,635 | +19.6% |
| Fixed assets | 21/28 | €24,585 | €22,636 | -€1,949 | -7.9% |
| Tangible fixed assets | 22/27 | €24,585 | €22,636 | -€1,949 | -7.9% |
| Furniture and vehicles | 24 | €24,585 | €17,457 | -€7,127 | -29.0% |
| Other tangible fixed assets | 26 | - | €5,178 | +€5,178 | |
| Current assets | 29/58 | €24,513 | €36,097 | +€11,584 | +47.3% |
| Amounts receivable within one year | 40/41 | €20,727 | €19,562 | -€1,165 | -5.6% |
| Trade receivables | 40 | €20,727 | €19,562 | -€1,165 | -5.6% |
| Cash at bank and in hand | 54/58 | €1,616 | €13,642 | +€12,026 | +744% |
| Deferred charges and accrued income | 490/1 | €2,170 | €2,894 | +€723 | +33.3% |
| Total equity and liabilities | 10/49 | €49,098 | €58,733 | +€9,635 | +19.6% |
| Equity | 10/15 | €28,603 | €44,927 | +€16,324 | +57.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,603 | €39,927 | +€16,324 | +69.2% |
| Amounts payable | 17/49 | €20,495 | €13,806 | -€6,689 | -32.6% |
| Amounts payable within one year | 42/48 | €20,495 | €13,806 | -€6,689 | -32.6% |
| Trade debts | 44 | €104 | €738 | +€634 | +611% |
| Suppliers | 440/4 | €104 | €738 | +€634 | +611% |
| Taxes, remuneration and social security | 45 | €6,892 | €5,902 | -€990 | -14.4% |
| Taxes | 450/3 | €6,892 | €5,902 | -€990 | -14.4% |
| Other amounts payable | 47/48 | €13,499 | €7,166 | -€6,333 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,519 | €7,429 | +€910 | +14.0% |
| Other operating charges | 640/8 | €182 | €566 | +€384 | +211% |
| Gross operating margin | 9900 | €37,321 | €30,249 | -€7,072 | -18.9% |
| Operating profit (loss) | 9901 | €30,621 | €22,255 | -€8,366 | -27.3% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €126 | €64 | -€62 | -49.3% |
| Recurring financial charges | 65 | €126 | €64 | -€62 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €30,495 | €22,226 | -€8,269 | -27.1% |
| Income taxes | 67/77 | €6,892 | €5,902 | -€990 | -14.4% |
| Profit (loss) for the period | 9904 | €23,603 | €16,324 | -€7,279 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,603 | €16,324 | -€7,279 | -30.8% |
Next steps
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 4 November 2026 via checked.be.