Calme: 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.
Calme
Largest movements
- Tangible fixed assets -€226,847
down €226,847 (-49.1%), from €462,276 to €235,429
of which Land and buildings: -€217,786
- Receivables within one year +€36,682
up €36,682 (+110%), from €33,485 to €70,167
of which Trade receivables: +€35,956
- Cash +€36,055
up €36,055 (+1,139%), from €3,166 to €39,221
mainly Investment in fixed assets (net) (+€216,750) and Net result for the year (+€48,585)
- Debts after one year -€170,567
down €170,567 (-48.7%), from €350,256 to €179,689
- Profit (loss) carried forward +€48,585
up €48,585 (+87.4%), from €55,606 to €104,191
- Other debts -€38,529
down €38,529 (-87.9%), from €43,856 to €5,326
- Tax, wage and social debts +€22,336
up €22,336 (+131%), from €17,016 to €39,351
of which Taxes: +€22,986
- Current portion of long-term debt -€13,550
down €13,550 (-64.5%), from €21,013 to €7,462
- Gross operating margin +€46,385
up €46,385 (+95.5%), from €48,567 to €94,953
- Taxes +€17,899
up €17,899 (+1,370%), from €1,307 to €19,205
- Depreciation -€15,950
down €15,950 (-61.2%), from €26,047 to €10,097
- Other operating charges -€981
down €981 (-31.3%), from €3,130 to €2,149
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,276 | €346,406 | -€152,870 | -30.6% |
| Fixed assets | 21/28 | €462,276 | €235,429 | -€226,847 | -49.1% |
| Tangible fixed assets | 22/27 | €462,276 | €235,429 | -€226,847 | -49.1% |
| Land and buildings | 22 | €447,895 | €230,109 | -€217,786 | -48.6% |
| Plant, machinery and equipment | 23 | €220 | €0 | -€220 | -100% |
| Furniture and vehicles | 24 | €8,055 | €0 | -€8,055 | -100% |
| Other tangible fixed assets | 26 | €6,106 | €5,320 | -€786 | -12.9% |
| Current assets | 29/58 | €37,000 | €110,977 | +€73,977 | +200% |
| Amounts receivable within one year | 40/41 | €33,485 | €70,167 | +€36,682 | +110% |
| Trade receivables | 40 | €33,478 | €69,433 | +€35,956 | +107% |
| Other amounts receivable | 41 | €7 | €734 | +€726 | +9,978% |
| Cash at bank and in hand | 54/58 | €3,166 | €39,221 | +€36,055 | +1,139% |
| Deferred charges and accrued income | 490/1 | €349 | €1,589 | +€1,240 | +355% |
| Total equity and liabilities | 10/49 | €499,276 | €346,406 | -€152,870 | -30.6% |
| Equity | 10/15 | €62,306 | €110,891 | +€48,585 | +78.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,606 | €104,191 | +€48,585 | +87.4% |
| Amounts payable | 17/49 | €436,970 | €235,514 | -€201,455 | -46.1% |
| Amounts payable after more than one year | 17 | €350,256 | €179,689 | -€170,567 | -48.7% |
| Financial debts | 170/4 | €350,256 | €179,689 | -€170,567 | -48.7% |
| Amounts payable within one year | 42/48 | €85,609 | €55,092 | -€30,517 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €21,013 | €7,462 | -€13,550 | -64.5% |
| Trade debts | 44 | €3,725 | €2,952 | -€773 | -20.8% |
| Suppliers | 440/4 | €3,725 | €2,952 | -€773 | -20.8% |
| Taxes, remuneration and social security | 45 | €17,016 | €39,351 | +€22,336 | +131% |
| Taxes | 450/3 | €16,366 | €39,351 | +€22,986 | +140% |
| Remuneration and social security | 454/9 | €650 | €0 | -€650 | -100% |
| Other amounts payable | 47/48 | €43,856 | €5,326 | -€38,529 | -87.9% |
| Accrued charges and deferred income | 492/3 | €1,105 | €733 | -€371 | -33.6% |
| Non-recurring operating income | 76A | €0 | €38,250 | +€38,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,047 | €10,097 | -€15,950 | -61.2% |
| Other operating charges | 640/8 | €3,130 | €2,149 | -€981 | -31.3% |
| Gross operating margin | 9900 | €48,567 | €94,953 | +€46,385 | +95.5% |
| Operating profit (loss) | 9901 | €19,390 | €82,706 | +€63,317 | +327% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €15,527 | €14,921 | -€605 | -3.9% |
| Recurring financial charges | 65 | €15,527 | €14,921 | -€605 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €3,863 | €67,790 | +€63,927 | +1,655% |
| Income taxes | 67/77 | €1,307 | €19,205 | +€17,899 | +1,370% |
| Profit (loss) for the period | 9904 | €2,556 | €48,585 | +€46,029 | +1,801% |
| Profit (loss) for the period to be appropriated | 9905 | €2,556 | €48,585 | +€46,029 | +1,801% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.