CALOMAD: 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.
CALOMAD
Largest movements
- Tangible fixed assets -€19,312
down €19,312 (-6.0%), from €323,008 to €303,696
of which Furniture and vehicles: -€20,008
- Cash +€12,825
up €12,825 (+58.0%), from €22,113 to €34,939
mainly Depreciation (+€50,834) and Receivables within one year (+€5,405)
- Receivables within one year -€5,405
down €5,405 (-79.4%), from €6,806 to €1,401
of which Other amounts receivable: -€4,797
- Other debts -€12,609
down €12,609 (-5.5%), from €228,510 to €215,900
- Trade debts -€6,385
down €6,385 (-73.8%), from €8,654 to €2,269
- Reserves +€5,125
up €5,125 (+5.4%), from €94,255 to €99,380
of which Distributable reserves: +€5,125
- Gross operating margin +€23,554
up €23,554 (+39.5%), from €59,604 to €83,159
- Depreciation +€5,680
up €5,680 (+12.6%), from €45,154 to €50,834
- Financial charges +€3,818
up €3,818 (+23.0%), from €16,616 to €20,434
- Taxes +€2,593
up €2,593 (+394.8%), from €657 to €3,250
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.
Cash bridge derived
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 | €358,248 | €346,132 | -€12,117 | -3.4% |
| Fixed assets | 21/28 | €323,047 | €303,735 | -€19,312 | -6.0% |
| Tangible fixed assets | 22/27 | €323,008 | €303,696 | -€19,312 | -6.0% |
| Land and buildings | 22 | €244,573 | €237,163 | -€7,411 | -3.0% |
| Plant, machinery and equipment | 23 | €5,837 | €13,944 | +€8,107 | +138.9% |
| Furniture and vehicles | 24 | €72,598 | €52,590 | -€20,008 | -27.6% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €35,202 | €42,397 | +€7,195 | +20.4% |
| Amounts receivable within one year | 40/41 | €6,806 | €1,401 | -€5,405 | -79.4% |
| Trade receivables | 40 | €2,009 | €1,401 | -€608 | -30.3% |
| Other amounts receivable | 41 | €4,797 | €0 | -€4,797 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,113 | €34,939 | +€12,825 | +58.0% |
| Deferred charges and accrued income | 490/1 | €6,282 | €6,057 | -€225 | -3.6% |
| Total equity and liabilities | 10/49 | €358,248 | €346,132 | -€12,117 | -3.4% |
| Equity | 10/15 | €118,255 | €123,380 | +€5,125 | +4.3% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €94,255 | €99,380 | +€5,125 | +5.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €94,255 | €99,380 | +€5,125 | +5.4% |
| Amounts payable | 17/49 | €239,993 | €222,752 | -€17,241 | -7.2% |
| Amounts payable within one year | 42/48 | €238,793 | €221,552 | -€17,241 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €8,654 | €2,269 | -€6,385 | -73.8% |
| Suppliers | 440/4 | €8,654 | €2,269 | -€6,385 | -73.8% |
| Taxes, remuneration and social security | 45 | €1,630 | €3,382 | +€1,752 | +107.5% |
| Taxes | 450/3 | €1,630 | €3,382 | +€1,752 | +107.5% |
| Other amounts payable | 47/48 | €228,510 | €215,900 | -€12,609 | -5.5% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,154 | €50,834 | +€5,680 | +12.6% |
| Other operating charges | 640/8 | €3,678 | €3,527 | -€150 | -4.1% |
| Gross operating margin | 9900 | €59,604 | €83,159 | +€23,554 | +39.5% |
| Operating profit (loss) | 9901 | €10,773 | €28,797 | +€18,025 | +167.3% |
| Financial income | 75/76B | €0 | €12 | +€12 | +58850.0% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +58850.0% |
| Financial charges | 65/66B | €16,616 | €20,434 | +€3,818 | +23.0% |
| Recurring financial charges | 65 | €16,616 | €20,434 | +€3,818 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,843 | €8,375 | +€14,218 | |
| Income taxes | 67/77 | €657 | €3,250 | +€2,593 | +394.8% |
| Profit (loss) for the period | 9904 | -€6,500 | €5,125 | +€11,625 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,500 | €5,125 | +€11,625 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.