Calmels Logistics: 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.
Calmels Logistics
Largest movements
- Tangible fixed assets +€167,940
up €167,940 (+36.7%), from €457,980 to €625,920
of which Land and buildings: +€174,647
- Revaluation surpluses +€191,000
new in 2025: €191,000
- Debts after one year -€27,308
down €27,308 (-6.0%), from €455,502 to €428,194
of which Financial debts: -€20,808
- Gross operating margin +€3,236
up €3,236 (+8.5%), from €38,082 to €41,318
- Other operating charges +€2,697
up €2,697 (+106%), from €2,549 to €5,246
- Financial charges -€450
down €450 (-6.2%), from €7,256 to €6,807
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 | €467,118 | €630,810 | +€163,692 | +35.0% |
| Fixed assets | 21/28 | €457,980 | €625,920 | +€167,940 | +36.7% |
| Tangible fixed assets | 22/27 | €457,980 | €625,920 | +€167,940 | +36.7% |
| Land and buildings | 22 | €411,014 | €585,661 | +€174,647 | +42.5% |
| Plant, machinery and equipment | 23 | €45,958 | €39,406 | -€6,551 | -14.3% |
| Furniture and vehicles | 24 | €1,008 | €852 | -€156 | -15.5% |
| Current assets | 29/58 | €9,139 | €4,891 | -€4,248 | -46.5% |
| Amounts receivable within one year | 40/41 | €6,513 | €505 | -€6,008 | -92.2% |
| Trade receivables | 40 | €6,513 | €505 | -€6,008 | -92.2% |
| Cash at bank and in hand | 54/58 | €2,626 | €4,386 | +€1,760 | +67.0% |
| Total equity and liabilities | 10/49 | €467,118 | €630,810 | +€163,692 | +35.0% |
| Equity | 10/15 | -€125,760 | €71,445 | +€197,205 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | - | €191,000 | +€191,000 | |
| Profit (loss) carried forward | 14 | -€131,960 | -€125,755 | +€6,205 | +4.7% |
| Amounts payable | 17/49 | €592,878 | €559,365 | -€33,513 | -5.7% |
| Amounts payable after more than one year | 17 | €455,502 | €428,194 | -€27,308 | -6.0% |
| Financial debts | 170/4 | €252,407 | €231,599 | -€20,808 | -8.2% |
| Other amounts payable | 178/9 | €203,096 | €196,596 | -€6,500 | -3.2% |
| Amounts payable within one year | 42/48 | €134,863 | €131,170 | -€3,693 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €20,359 | €20,808 | +€449 | +2.2% |
| Trade debts | 44 | €7,127 | €2,589 | -€4,538 | -63.7% |
| Suppliers | 440/4 | €7,127 | €2,589 | -€4,538 | -63.7% |
| Taxes, remuneration and social security | 45 | €2,377 | €2,773 | +€397 | +16.7% |
| Taxes | 450/3 | €2,377 | €2,773 | +€397 | +16.7% |
| Other amounts payable | 47/48 | €105,000 | €105,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,512 | - | -€2,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,039 | €23,060 | +€21 | +0.1% |
| Other operating charges | 640/8 | €2,549 | €5,246 | +€2,697 | +106% |
| Gross operating margin | 9900 | €38,082 | €41,318 | +€3,236 | +8.5% |
| Operating profit (loss) | 9901 | €12,494 | €13,012 | +€518 | +4.1% |
| Financial charges | 65/66B | €7,256 | €6,807 | -€450 | -6.2% |
| Recurring financial charges | 65 | €7,256 | €6,807 | -€450 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €5,237 | €6,205 | +€968 | +18.5% |
| Profit (loss) for the period | 9904 | €5,237 | €6,205 | +€968 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,237 | €6,205 | +€968 | +18.5% |
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 21 October 2026 via checked.be.