Calodar: 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.
What changed
Calodar
NACE 46.836, Wholesale trade
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€1.2m
2023 · €15,685-€1.3m
Equity
€6.9m
2023 · €5.9m+€997,315
Cash
€4,919
2023 · €36,832-€31,913
Balance sheet total
€19.0m
2023 · €18.0m+€933,912
Largest movements
Assets
- Tangible fixed assets +€1.8m
up €1.8m (+40.3%), from €4.4m to €6.1m
of which Land and buildings: +€2.2m
- Receivables within one year -€566,377
down €566,377 (-8.6%), from €6.6m to €6.0m
of which Trade receivables: -€690,013
- Stocks and contracts -€315,630
down €315,630 (-5.1%), from €6.1m to €5.8m
Equity and liabilities
- Revaluation surpluses +€2.2m
up €2.2m (+1,048%), from €214,113 to €2.5m
- Profit (loss) carried forward -€1.2m
down €1.2m (-623%), from -€200,132 to -€1.4m
Income statement
- Turnover -€2.4m
down €2.4m (-11.4%), from €21.4m to €19.0m
- Goods and materials -€1.0m
down €1.0m (-7.7%), from €13.5m to €12.5m
- Financial income +€225,335
new in 2024: €225,335
From the 2023 result to the 2024 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.
Result 2023
€15,685
Turnover
-€2.4m
Other operating income
+€36,991
Goods and materials
+€1.0m
Services and other goods
+€40,273
Staff costs
+€48,996
Depreciation
+€173,341
Write-downs
-€126,129
Other operating charges
-€18,994
Financial income
+€225,335
Financial charges
-€51,451
Other financial items
-€193,270
Taxes
+€3,487
Result 2024
-€1.2m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€101,372
Investment
-€2.3m
Financing
+€2.2m
Cash 2023
€36,832
From operations (derived)
+€101,372
Net result for the year
-€1.2m
Depreciation
+€520,177
Stocks and contracts
+€315,630
Receivables within one year
+€566,377
Deferred charges and accrued income
-€82,374
Trade debts
+€49,299
Tax, wage and social debts
+€36,511
Other debts
-€53,800
Accrued charges and deferred income
-€2,862
Investment (derived)
-€2.3m
Investment in fixed assets (net)
-€2.3m
Financing
+€2.2m
Debts after one year
-€38,017
Current portion of long-term debt
-€54,628
Short-term financial debts
+€92
Contributions, distributions and other
+€2.2m
Cash 2024
€4,919
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,027,384 | €18,961,296 | +€933,912 | +5.2% |
| Fixed assets | 21/28 | €4,727,433 | €6,492,892 | +€1.8m | +37.3% |
| Tangible fixed assets | 22/27 | €4,382,403 | €6,147,862 | +€1.8m | +40.3% |
| Land and buildings | 22 | €2,058,995 | €4,246,437 | +€2.2m | +106% |
| Plant, machinery and equipment | 23 | €4,318 | €1,456 | -€2,862 | -66.3% |
| Furniture and vehicles | 24 | €1,345,039 | €1,108,263 | -€236,777 | -17.6% |
| Leasing and similar rights | 25 | €974,051 | €791,706 | -€182,345 | -18.7% |
| Financial fixed assets | 28 | €345,030 | €345,030 | +€0 | 0.0% |
| Affiliated companies | 280/1 | €344,406 | €344,406 | +€0 | 0.0% |
| Participating interests | 280 | €344,406 | €344,406 | +€0 | 0.0% |
| Other financial fixed assets | 284/8 | €624 | €624 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €624 | €624 | = | 0.0% |
| Current assets | 29/58 | €13,299,951 | €12,468,404 | -€831,547 | -6.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,134,483 | €5,818,853 | -€315,630 | -5.1% |
| Stocks | 30/36 | €6,134,483 | €5,818,853 | -€315,630 | -5.1% |
| Raw materials and consumables | 30/31 | €6,134,483 | €5,818,853 | -€315,630 | -5.1% |
| Amounts receivable within one year | 40/41 | €6,557,417 | €5,991,040 | -€566,377 | -8.6% |
| Trade receivables | 40 | €3,715,541 | €3,025,528 | -€690,013 | -18.6% |
| Other amounts receivable | 41 | €2,841,876 | €2,965,512 | +€123,636 | +4.4% |
| Cash at bank and in hand | 54/58 | €36,832 | €4,919 | -€31,913 | -86.6% |
| Deferred charges and accrued income | 490/1 | €371,219 | €453,593 | +€82,374 | +22.2% |
| Total equity and liabilities | 10/49 | €18,027,384 | €18,961,296 | +€933,912 | +5.2% |
| Equity | 10/15 | €5,931,160 | €6,928,475 | +€997,315 | +16.8% |
| Contributions | 10/11 | €5,500,000 | €5,500,000 | = | 0.0% |
| Capital | 10 | €5,500,000 | €5,500,000 | = | 0.0% |
| Issued capital | 100 | €5,500,000 | €5,500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €214,113 | €2,459,017 | +€2.2m | +1,048% |
| Reserves | 13 | €417,179 | €417,179 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €417,179 | €417,179 | +€0 | 0.0% |
| Legal reserve | 130 | €417,179 | €417,179 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€200,132 | -€1,447,720 | -€1.2m | -623% |
| Amounts payable | 17/49 | €12,096,224 | €12,032,821 | -€63,403 | -0.5% |
| Amounts payable after more than one year | 17 | €48,583 | €10,566 | -€38,017 | -78.3% |
| Financial debts | 170/4 | €48,583 | €10,566 | -€38,017 | -78.3% |
| Leasing and similar obligations | 172 | €26,914 | - | -€26,914 | |
| Credit institutions | 173 | €21,669 | €10,566 | -€11,103 | -51.2% |
| Amounts payable within one year | 42/48 | €12,042,276 | €12,019,751 | -€22,525 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €92,644 | €38,016 | -€54,628 | -59.0% |
| Financial debts | 43 | €6,473,570 | €6,473,662 | +€92 | 0.0% |
| Credit institutions | 430/8 | €6,473,570 | €6,473,662 | +€92 | 0.0% |
| Trade debts | 44 | €4,462,978 | €4,512,277 | +€49,299 | +1.1% |
| Suppliers | 440/4 | €4,462,978 | €4,512,277 | +€49,299 | +1.1% |
| Taxes, remuneration and social security | 45 | €455,738 | €492,249 | +€36,511 | +8.0% |
| Taxes | 450/3 | €180,911 | €253,606 | +€72,695 | +40.2% |
| Remuneration and social security | 454/9 | €274,827 | €238,644 | -€36,183 | -13.2% |
| Other amounts payable | 47/48 | €557,346 | €503,546 | -€53,800 | -9.7% |
| Accrued charges and deferred income | 492/3 | €5,365 | €2,503 | -€2,862 | -53.3% |
| Operating income | 70/76A | €21,586,535 | €19,183,165 | -€2.4m | -11.1% |
| Turnover | 70 | €21,413,979 | €18,973,618 | -€2.4m | -11.4% |
| Other operating income | 74 | €172,556 | €209,547 | +€36,991 | +21.4% |
| Operating charges | 60/66A | €21,151,054 | €19,995,058 | -€1.2m | -5.5% |
| Goods for resale, raw materials and consumables | 60 | €13,529,520 | €12,491,011 | -€1.0m | -7.7% |
| Purchases | 600/8 | - | €12,175,380 | +€12.2m | |
| Change in stocks: decrease (increase) | 609 | €602,728 | €315,631 | -€287,097 | -47.6% |
| Services and other goods | 61 | €5,120,304 | €5,080,031 | -€40,273 | -0.8% |
| Remuneration, social security and pensions | 62 | €1,778,745 | €1,729,749 | -€48,996 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693,518 | €520,177 | -€173,341 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€126,129 | - | +€126,129 | |
| Other operating charges | 640/8 | €155,096 | €174,090 | +€18,994 | +12.2% |
| Operating profit (loss) | 9901 | €435,481 | -€811,894 | -€1.2m | |
| Financial income | 75/76B | - | €225,335 | +€225,335 | |
| Recurring financial income | 75 | €193,270 | €148,629 | -€44,641 | -23.1% |
| Income from current assets | 751 | €97,880 | €122,031 | +€24,151 | +24.7% |
| Other financial income | 752/9 | €95,390 | €26,599 | -€68,791 | -72.1% |
| Non-recurring financial income | 76B | - | €76,706 | +€76,706 | |
| Financial charges | 65/66B | €576,997 | €628,448 | +€51,451 | +8.9% |
| Recurring financial charges | 65 | €576,997 | €628,448 | +€51,451 | +8.9% |
| Debt charges | 650 | €330,318 | €388,868 | +€58,550 | +17.7% |
| Other financial charges | 652/9 | €246,679 | €239,581 | -€7,098 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €51,754 | -€1,215,006 | -€1.3m | |
| Income taxes | 67/77 | €36,069 | €32,582 | -€3,487 | -9.7% |
| Taxes | 670/3 | €36,069 | €32,582 | -€3,487 | -9.7% |
| Profit (loss) for the period | 9904 | €15,685 | -€1,247,588 | -€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | €15,685 | -€1,247,588 | -€1.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.