CALMOR: what changed
What changed
CALMOR
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€79,346
2025 · €59,378+€19,969
Equity
€546,301
2025 · €493,263+€53,039
Cash
€48,879
2025 · €16,353+€32,526
Balance sheet total
€903,614
2025 · €938,133-€34,519
Largest movements
Assets
- Receivables after one year -€63,971
no longer reported in 2026 (was €63,971)
- Tangible fixed assets -€37,919
down €37,919 (-4.7%), from €814,468 to €776,548
of which Land and buildings: -€36,085
- Cash +€32,526
up €32,526 (+199%), from €16,353 to €48,879
mainly Net result for the year (+€79,346) and Receivables after one year (+€63,971)
- Current investments +€22,521
up €22,521 (+166%), from €13,569 to €36,090
- Receivables within one year +€12,038
up €12,038 (+49.7%), from €24,226 to €36,265
of which Trade receivables: +€9,010
Equity and liabilities
- Reserves +€53,039
up €53,039 (+10.9%), from €487,063 to €540,101
of which Distributable reserves: +€62,203
- Short-term financial debts -€35,000
no longer reported in 2026 (was €35,000)
- Other debts -€32,083
down €32,083 (-70.2%), from €45,671 to €13,588
- Debts after one year -€14,579
down €14,579 (-5.2%), from €278,852 to €264,273
Income statement
- Gross operating margin +€42,317
up €42,317 (+34.8%), from €121,443 to €163,761
- Financial income -€30,951
down €30,951 (-93.0%), from €33,279 to €2,328
of which Non-recurring financial income: -€28,362
- Depreciation -€19,115
down €19,115 (-33.0%), from €57,860 to €38,745
- Taxes +€11,506
up €11,506 (+45.1%), from €25,540 to €37,046
- Provisions -€9,343
down €9,343 (-91.3%), from €10,237 to €893
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€59,378
Gross operating margin
+€42,317
Depreciation
+€19,115
Provisions
+€9,343
Other operating charges
-€675
Other operating items
+€1,229
Financial income
-€30,951
Financial charges
+€1,534
Taxes
-€11,506
Deferred taxes and other
-€10,438
Result 2026
€79,346
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€130,237
Investment
-€23,347
Financing
-€74,364
Cash 2025
€16,353
From operations (derived)
+€130,237
Net result for the year
+€79,346
Depreciation
+€38,745
Receivables after one year
+€63,971
Receivables within one year
-€12,038
Deferred charges and accrued income
-€286
Provisions
-€2,291
Trade debts
-€212
Tax, wage and social debts
-€5,007
Other debts
-€32,083
Accrued charges and deferred income
+€91
Investment (derived)
-€23,347
Investment in fixed assets (net)
-€826
Current investments
-€22,521
Financing
-€74,364
Debts after one year
-€14,579
Current portion of long-term debt
+€1,521
Short-term financial debts
-€35,000
Contributions, distributions and other
-€26,307
Cash 2026
€48,879
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €938,133 | €903,614 | -€34,519 | -3.7% |
| Fixed assets | 21/28 | €814,468 | €776,548 | -€37,919 | -4.7% |
| Tangible fixed assets | 22/27 | €814,468 | €776,548 | -€37,919 | -4.7% |
| Land and buildings | 22 | €809,048 | €772,963 | -€36,085 | -4.5% |
| Plant, machinery and equipment | 23 | €1,335 | €1,170 | -€165 | -12.4% |
| Furniture and vehicles | 24 | €3,781 | €2,415 | -€1,366 | -36.1% |
| Other tangible fixed assets | 26 | €304 | - | -€304 | |
| Current assets | 29/58 | €123,666 | €127,066 | +€3,400 | +2.7% |
| Amounts receivable after more than one year | 29 | €63,971 | - | -€63,971 | |
| Other amounts receivable | 291 | €63,971 | - | -€63,971 | |
| Amounts receivable within one year | 40/41 | €24,226 | €36,265 | +€12,038 | +49.7% |
| Trade receivables | 40 | €23,958 | €32,968 | +€9,010 | +37.6% |
| Other amounts receivable | 41 | €268 | €3,297 | +€3,029 | +1,129% |
| Current investments | 50/53 | €13,569 | €36,090 | +€22,521 | +166% |
| Cash at bank and in hand | 54/58 | €16,353 | €48,879 | +€32,526 | +199% |
| Deferred charges and accrued income | 490/1 | €5,547 | €5,832 | +€286 | +5.1% |
| Total equity and liabilities | 10/49 | €938,133 | €903,614 | -€34,519 | -3.7% |
| Equity | 10/15 | €493,263 | €546,301 | +€53,039 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €487,063 | €540,101 | +€53,039 | +10.9% |
| Tax-exempt reserves | 132 | €162,484 | €153,320 | -€9,165 | -5.6% |
| Distributable reserves | 133 | €324,578 | €386,781 | +€62,203 | +19.2% |
| Provisions and deferred taxes | 16 | €40,563 | €38,272 | -€2,291 | -5.6% |
| Deferred taxes | 168 | €40,563 | €38,272 | -€2,291 | -5.6% |
| Amounts payable | 17/49 | €404,308 | €319,041 | -€85,267 | -21.1% |
| Amounts payable after more than one year | 17 | €278,852 | €264,273 | -€14,579 | -5.2% |
| Financial debts | 170/4 | €278,852 | €264,273 | -€14,579 | -5.2% |
| Amounts payable within one year | 42/48 | €121,695 | €50,915 | -€70,780 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €14,257 | €15,779 | +€1,521 | +10.7% |
| Financial debts | 43 | €35,000 | - | -€35,000 | |
| Credit institutions | 430/8 | €35,000 | - | -€35,000 | |
| Trade debts | 44 | €5,216 | €5,004 | -€212 | -4.1% |
| Suppliers | 440/4 | €5,216 | €5,004 | -€212 | -4.1% |
| Taxes, remuneration and social security | 45 | €21,552 | €16,545 | -€5,007 | -23.2% |
| Taxes | 450/3 | €18,928 | €16,545 | -€2,383 | -12.6% |
| Remuneration and social security | 454/9 | €2,623 | - | -€2,623 | |
| Other amounts payable | 47/48 | €45,671 | €13,588 | -€32,083 | -70.2% |
| Accrued charges and deferred income | 492/3 | €3,761 | €3,852 | +€91 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,860 | €38,745 | -€19,115 | -33.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,237 | €893 | -€9,343 | -91.3% |
| Other operating charges | 640/8 | €3,479 | €4,153 | +€675 | +19.4% |
| Non-recurring operating charges | 66A | €1,229 | - | -€1,229 | |
| Gross operating margin | 9900 | €121,443 | €163,761 | +€42,317 | +34.8% |
| Operating profit (loss) | 9901 | €48,639 | €119,969 | +€71,330 | +147% |
| Financial income | 75/76B | €33,279 | €2,328 | -€30,951 | -93.0% |
| Recurring financial income | 75 | €4,917 | €2,328 | -€2,589 | -52.7% |
| Non-recurring financial income | 76B | €28,362 | - | -€28,362 | |
| Financial charges | 65/66B | €9,730 | €8,195 | -€1,534 | -15.8% |
| Recurring financial charges | 65 | €9,730 | €8,195 | -€1,534 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €72,188 | €114,101 | +€41,913 | +58.1% |
| Transfer from deferred taxes | 780 | €12,729 | €2,291 | -€10,438 | -82.0% |
| Income taxes | 67/77 | €25,540 | €37,046 | +€11,506 | +45.1% |
| Profit (loss) for the period | 9904 | €59,378 | €79,346 | +€19,969 | +33.6% |
| Transfer from tax-exempt reserves | 789 | €8,283 | €9,165 | +€881 | +10.6% |
| Transfer to tax-exempt reserves | 689 | €10,659 | - | -€10,659 | |
| Profit (loss) for the period to be appropriated | 9905 | €57,002 | €88,511 | +€31,508 | +55.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.