CaLo Consulting: 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.
CaLo Consulting
Largest movements
- Cash -€61,400
down €61,400 (-20.1%), from €304,757 to €243,357
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€41,466)
- Receivables within one year +€41,466
up €41,466 (+53.5%), from €77,437 to €118,903
of which Trade receivables: +€38,578
- Tangible fixed assets -€10,628
down €10,628 (-4.6%), from €231,258 to €220,629
of which Furniture and vehicles: -€9,485
- Reserves -€28,000
down €28,000 (-12.3%), from €228,100 to €200,100
- Tax, wage and social debts +€12,418
up €12,418 (+779%), from €1,595 to €14,013
- Other debts -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Trade debts -€7,405
down €7,405 (-77.4%), from €9,562 to €2,157
- Gross operating margin -€22,336
down €22,336 (-30.4%), from €73,561 to €51,225
- Taxes -€6,422
down €6,422 (-38.9%), from €16,502 to €10,081
- Depreciation +€1,258
up €1,258 (+6.3%), from €20,105 to €21,363
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 | €621,516 | €588,535 | -€32,981 | -5.3% |
| Fixed assets | 21/28 | €231,258 | €220,629 | -€10,628 | -4.6% |
| Tangible fixed assets | 22/27 | €231,258 | €220,629 | -€10,628 | -4.6% |
| Land and buildings | 22 | €204,463 | €198,011 | -€6,452 | -3.2% |
| Plant, machinery and equipment | 23 | €1,273 | €2,223 | +€950 | +74.6% |
| Furniture and vehicles | 24 | €19,292 | €9,807 | -€9,485 | -49.2% |
| Other tangible fixed assets | 26 | €6,231 | €10,589 | +€4,358 | +69.9% |
| Current assets | 29/58 | €390,258 | €367,906 | -€22,352 | -5.7% |
| Amounts receivable within one year | 40/41 | €77,437 | €118,903 | +€41,466 | +53.5% |
| Trade receivables | 40 | €43,309 | €81,886 | +€38,578 | +89.1% |
| Other amounts receivable | 41 | €34,128 | €37,016 | +€2,888 | +8.5% |
| Cash at bank and in hand | 54/58 | €304,757 | €243,357 | -€61,400 | -20.1% |
| Deferred charges and accrued income | 490/1 | €8,064 | €5,646 | -€2,418 | -30.0% |
| Total equity and liabilities | 10/49 | €621,516 | €588,535 | -€32,981 | -5.3% |
| Equity | 10/15 | €550,359 | €522,365 | -€27,994 | -5.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €228,100 | €200,100 | -€28,000 | -12.3% |
| Distributable reserves | 133 | €228,100 | €200,100 | -€28,000 | -12.3% |
| Profit (loss) carried forward | 14 | €321,259 | €321,265 | +€6 | 0.0% |
| Amounts payable | 17/49 | €71,157 | €66,170 | -€4,987 | -7.0% |
| Amounts payable within one year | 42/48 | €71,157 | €66,170 | -€4,987 | -7.0% |
| Trade debts | 44 | €9,562 | €2,157 | -€7,405 | -77.4% |
| Suppliers | 440/4 | €9,562 | €2,157 | -€7,405 | -77.4% |
| Taxes, remuneration and social security | 45 | €1,595 | €14,013 | +€12,418 | +779% |
| Taxes | 450/3 | €1,595 | €14,013 | +€12,418 | +779% |
| Other amounts payable | 47/48 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,105 | €21,363 | +€1,258 | +6.3% |
| Other operating charges | 640/8 | €820 | €1,345 | +€525 | +64.1% |
| Gross operating margin | 9900 | €73,561 | €51,225 | -€22,336 | -30.4% |
| Operating profit (loss) | 9901 | €52,637 | €28,517 | -€24,120 | -45.8% |
| Financial income | 75/76B | €4,045 | €3,833 | -€211 | -5.2% |
| Recurring financial income | 75 | €4,045 | €3,833 | -€211 | -5.2% |
| Financial charges | 65/66B | €136 | €264 | +€128 | +94.2% |
| Recurring financial charges | 65 | €136 | €264 | +€128 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €56,546 | €32,087 | -€24,459 | -43.3% |
| Income taxes | 67/77 | €16,502 | €10,081 | -€6,422 | -38.9% |
| Profit (loss) for the period | 9904 | €40,044 | €22,006 | -€18,037 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,044 | €22,006 | -€18,037 | -45.0% |
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 24 October 2026 via checked.be.