Caloine: 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.
Caloine
Largest movements
- Cash +€6,891
up €6,891 (+46.4%), from €14,858 to €21,749
mainly Depreciation (+€7,392) and Net result for the year (+€2,989)
- Tangible fixed assets +€6,502
up €6,502 (+98.3%), from €6,615 to €13,117
of which Furniture and vehicles: +€5,155
- Intangible fixed assets -€3,880
down €3,880 (-29.3%), from €13,245 to €9,365
- Stocks and contracts -€1,345
down €1,345 (-3.3%), from €41,381 to €40,036
- Receivables within one year +€1,297
up €1,297 (+14.6%), from €8,877 to €10,174
of which Trade receivables: +€2,996
- Profit (loss) carried forward +€2,989
up €2,989 (+7.4%), from €40,160 to €43,149
- Trade debts +€2,768
up €2,768 (+523%), from €529 to €3,297
- Other debts +€2,638
up €2,638 (+22.4%), from €11,764 to €14,401
- Tax, wage and social debts +€2,619
up €2,619 (+33.9%), from €7,718 to €10,337
of which Remuneration and social security: +€4,826
- Investment grants -€1,649
down €1,649 (-25.0%), from €6,596 to €4,947
- Gross operating margin +€32,767
up €32,767 (+1,128%), from €2,904 to €35,671
- Staff costs +€18,460
up €18,460 (+582%), from €3,173 to €21,633
- Other operating charges +€1,581
up €1,581 (+171%), from €925 to €2,507
- Depreciation +€1,065
up €1,065 (+16.8%), from €6,327 to €7,392
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 | €87,027 | €96,392 | +€9,365 | +10.8% |
| Fixed assets | 21/28 | €21,910 | €24,432 | +€2,522 | +11.5% |
| Intangible fixed assets | 21 | €13,245 | €9,365 | -€3,880 | -29.3% |
| Tangible fixed assets | 22/27 | €6,615 | €13,117 | +€6,502 | +98.3% |
| Plant, machinery and equipment | 23 | €2,671 | €4,018 | +€1,346 | +50.4% |
| Furniture and vehicles | 24 | €3,944 | €9,099 | +€5,155 | +131% |
| Financial fixed assets | 28 | €2,050 | €1,950 | -€100 | -4.9% |
| Current assets | 29/58 | €65,117 | €71,960 | +€6,843 | +10.5% |
| Stocks and contracts in progress | 3 | €41,381 | €40,036 | -€1,345 | -3.3% |
| Stocks | 30/36 | €41,381 | €40,036 | -€1,345 | -3.3% |
| Amounts receivable within one year | 40/41 | €8,877 | €10,174 | +€1,297 | +14.6% |
| Trade receivables | 40 | €7,178 | €10,174 | +€2,996 | +41.7% |
| Other amounts receivable | 41 | €1,700 | €0 | -€1,700 | -100% |
| Cash at bank and in hand | 54/58 | €14,858 | €21,749 | +€6,891 | +46.4% |
| Total equity and liabilities | 10/49 | €87,027 | €96,392 | +€9,365 | +10.8% |
| Equity | 10/15 | €67,016 | €68,356 | +€1,340 | +2.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,160 | €43,149 | +€2,989 | +7.4% |
| Investment grants | 15 | €6,596 | €4,947 | -€1,649 | -25.0% |
| Amounts payable | 17/49 | €20,011 | €28,036 | +€8,025 | +40.1% |
| Amounts payable within one year | 42/48 | €20,011 | €28,036 | +€8,025 | +40.1% |
| Trade debts | 44 | €529 | €3,297 | +€2,768 | +523% |
| Suppliers | 440/4 | €529 | €3,297 | +€2,768 | +523% |
| Taxes, remuneration and social security | 45 | €7,718 | €10,337 | +€2,619 | +33.9% |
| Taxes | 450/3 | €7,016 | €4,809 | -€2,207 | -31.5% |
| Remuneration and social security | 454/9 | €702 | €5,528 | +€4,826 | +688% |
| Other amounts payable | 47/48 | €11,764 | €14,401 | +€2,638 | +22.4% |
| Remuneration, social security and pensions | 62 | €3,173 | €21,633 | +€18,460 | +582% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,327 | €7,392 | +€1,065 | +16.8% |
| Other operating charges | 640/8 | €925 | €2,507 | +€1,581 | +171% |
| Gross operating margin | 9900 | €2,904 | €35,671 | +€32,767 | +1,128% |
| Operating profit (loss) | 9901 | -€7,521 | €4,140 | +€11,661 | |
| Financial income | 75/76B | €18 | €11 | -€7 | -37.9% |
| Recurring financial income | 75 | €18 | €11 | -€7 | -37.9% |
| Financial charges | 65/66B | €838 | €997 | +€160 | +19.1% |
| Recurring financial charges | 65 | €838 | €997 | +€160 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,340 | €3,154 | +€11,494 | |
| Income taxes | 67/77 | €174 | €165 | -€9 | -5.4% |
| Profit (loss) for the period | 9904 | -€8,515 | €2,989 | +€11,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,515 | €2,989 | +€11,504 |
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 16 October 2026 via checked.be.