Calomat: what changed
Calomat
Largest movements
- Cash -€97,611
down €97,611 (-50.0%), from €195,170 to €97,560
mainly Net result for the year (-€32,937) and Stocks and contracts (-€31,457)
- Receivables within one year -€44,520
down €44,520 (-26.5%), from €167,863 to €123,343
of which Trade receivables: -€36,284
- Stocks and contracts +€31,457
up €31,457 (+10.2%), from €306,905 to €338,362
of which Stocks: +€31,707
- Profit (loss) carried forward -€32,937
new in 2025: -€32,937
- Other debts -€30,000
no longer reported in 2025 (was €30,000)
- Trade debts -€29,765
down €29,765 (-87.3%), from €34,095 to €4,330
- Tax, wage and social debts -€13,441
down €13,441 (-22.8%), from €58,993 to €45,552
of which Taxes: -€13,541
- Accrued charges and deferred income -€7,532
down €7,532 (-96.6%), from €7,794 to €262
- Gross operating margin -€113,146
down €113,146 (-28.2%), from €401,680 to €288,534
- Taxes -€20,251
down €20,251 (-91.5%), from €22,143 to €1,892
- Staff costs -€12,562
down €12,562 (-3.8%), from €329,852 to €317,290
- Financial charges -€6,396
down €6,396, from €6,049 to -€347
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €689,008 | €575,332 | -€113,676 | -16.5% |
| Fixed assets | 21/28 | €10,553 | €6,720 | -€3,834 | -36.3% |
| Tangible fixed assets | 22/27 | €10,553 | €6,720 | -€3,834 | -36.3% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,617 | €1,634 | -€982 | -37.5% |
| Furniture and vehicles | 24 | €7,937 | €5,086 | -€2,851 | -35.9% |
| Current assets | 29/58 | €678,455 | €568,612 | -€109,842 | -16.2% |
| Stocks and contracts in progress | 3 | €306,905 | €338,362 | +€31,457 | +10.2% |
| Stocks | 30/36 | €306,655 | €338,362 | +€31,707 | +10.3% |
| Contracts in progress | 37 | €250 | - | -€250 | |
| Amounts receivable within one year | 40/41 | €167,863 | €123,343 | -€44,520 | -26.5% |
| Trade receivables | 40 | €139,719 | €103,435 | -€36,284 | -26.0% |
| Other amounts receivable | 41 | €28,144 | €19,908 | -€8,235 | -29.3% |
| Cash at bank and in hand | 54/58 | €195,170 | €97,560 | -€97,611 | -50.0% |
| Deferred charges and accrued income | 490/1 | €8,516 | €9,347 | +€831 | +9.8% |
| Total equity and liabilities | 10/49 | €689,008 | €575,332 | -€113,676 | -16.5% |
| Equity | 10/15 | €558,126 | €525,189 | -€32,937 | -5.9% |
| Contributions | 10/11 | €98,250 | €98,250 | = | 0.0% |
| Reserves | 13 | €459,876 | €459,876 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,891 | €6,891 | = | 0.0% |
| Distributable reserves | 133 | €452,985 | €452,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,937 | -€32,937 | |
| Amounts payable | 17/49 | €130,882 | €50,144 | -€80,739 | -61.7% |
| Amounts payable within one year | 42/48 | €123,088 | €49,881 | -€73,206 | -59.5% |
| Trade debts | 44 | €34,095 | €4,330 | -€29,765 | -87.3% |
| Suppliers | 440/4 | €34,095 | €4,330 | -€29,765 | -87.3% |
| Taxes, remuneration and social security | 45 | €58,993 | €45,552 | -€13,441 | -22.8% |
| Taxes | 450/3 | €38,265 | €24,724 | -€13,541 | -35.4% |
| Remuneration and social security | 454/9 | €20,728 | €20,828 | +€100 | +0.5% |
| Other amounts payable | 47/48 | €30,000 | - | -€30,000 | |
| Accrued charges and deferred income | 492/3 | €7,794 | €262 | -€7,532 | -96.6% |
| Non-recurring operating income | 76A | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €329,852 | €317,290 | -€12,562 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,697 | €3,834 | -€2,864 | -42.8% |
| Other operating charges | 640/8 | €4,494 | €4,827 | +€333 | +7.4% |
| Gross operating margin | 9900 | €401,680 | €288,534 | -€113,146 | -28.2% |
| Operating profit (loss) | 9901 | €60,637 | -€37,416 | -€98,053 | |
| Financial income | 75/76B | €8,055 | €6,024 | -€2,031 | -25.2% |
| Recurring financial income | 75 | €8,055 | €6,024 | -€2,031 | -25.2% |
| Financial charges | 65/66B | €6,049 | -€347 | -€6,396 | |
| Recurring financial charges | 65 | €6,049 | -€347 | -€6,396 | |
| Profit (loss) for the period before taxes | 9903 | €62,643 | -€31,045 | -€93,688 | |
| Income taxes | 67/77 | €22,143 | €1,892 | -€20,251 | -91.5% |
| Profit (loss) for the period | 9904 | €40,500 | -€32,937 | -€73,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,500 | -€32,937 | -€73,437 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.