CaLo-Controlling: 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-Controlling
Largest movements
- Cash +€19,551
up €19,551 (+48.5%), from €40,326 to €59,877
mainly Net result for the year (+€15,205) and Tax, wage and social debts (+€3,429)
- Reserves +€15,205
up €15,205 (+17.1%), from €89,021 to €104,226
of which Distributable reserves: +€15,205
- Tax, wage and social debts +€3,429
up €3,429 (+63.3%), from €5,419 to €8,849
- Gross operating margin -€17,149
down €17,149 (-35.7%), from €48,008 to €30,859
- Taxes -€16,238
down €16,238 (-99.0%), from €16,404 to €166
- Other operating charges +€5,504
up €5,504 (+74.4%), from €7,397 to €12,900
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 | €107,717 | €126,616 | +€18,899 | +17.5% |
| Fixed assets | 21/28 | €3,556 | €2,442 | -€1,114 | -31.3% |
| Tangible fixed assets | 22/27 | €3,556 | €2,442 | -€1,114 | -31.3% |
| Plant, machinery and equipment | 23 | €3,045 | €1,988 | -€1,056 | -34.7% |
| Furniture and vehicles | 24 | €511 | €454 | -€58 | -11.3% |
| Current assets | 29/58 | €104,160 | €124,174 | +€20,013 | +19.2% |
| Amounts receivable within one year | 40/41 | €13,131 | €12,949 | -€182 | -1.4% |
| Trade receivables | 40 | €12,834 | €12,641 | -€192 | -1.5% |
| Other amounts receivable | 41 | €298 | €308 | +€10 | +3.4% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,326 | €59,877 | +€19,551 | +48.5% |
| Deferred charges and accrued income | 490/1 | €704 | €1,348 | +€644 | +91.6% |
| Total equity and liabilities | 10/49 | €107,717 | €126,616 | +€18,899 | +17.5% |
| Equity | 10/15 | €96,521 | €111,726 | +€15,205 | +15.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €89,021 | €104,226 | +€15,205 | +17.1% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | €88,271 | €103,476 | +€15,205 | +17.2% |
| Amounts payable | 17/49 | €11,195 | €14,889 | +€3,694 | +33.0% |
| Amounts payable within one year | 42/48 | €11,091 | €14,548 | +€3,457 | +31.2% |
| Trade debts | 44 | €5,672 | €5,687 | +€16 | +0.3% |
| Suppliers | 440/4 | €5,672 | €5,687 | +€16 | +0.3% |
| Taxes, remuneration and social security | 45 | €5,419 | €8,849 | +€3,429 | +63.3% |
| Taxes | 450/3 | €5,419 | €8,849 | +€3,429 | +63.3% |
| Other amounts payable | 47/48 | - | €13 | +€13 | |
| Accrued charges and deferred income | 492/3 | €104 | €341 | +€236 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,114 | €1,114 | = | 0.0% |
| Other operating charges | 640/8 | €7,397 | €12,900 | +€5,504 | +74.4% |
| Gross operating margin | 9900 | €48,008 | €30,859 | -€17,149 | -35.7% |
| Operating profit (loss) | 9901 | €39,496 | €16,844 | -€22,652 | -57.4% |
| Financial charges | 65/66B | €1,836 | €1,473 | -€364 | -19.8% |
| Recurring financial charges | 65 | €1,836 | €1,473 | -€364 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €37,660 | €15,371 | -€22,289 | -59.2% |
| Income taxes | 67/77 | €16,404 | €166 | -€16,238 | -99.0% |
| Profit (loss) for the period | 9904 | €21,256 | €15,205 | -€6,051 | -28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,256 | €15,205 | -€6,051 | -28.5% |
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 13 October 2026 via checked.be.