CALOMME: 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.
CALOMME
Largest movements
- Cash +€11,580
up €11,580 (+369%), from €3,141 to €14,720
mainly Investment in fixed assets (net) (+€9,750) and Net result for the year (+€7,751)
- Tangible fixed assets -€9,907
down €9,907 (-12.2%), from €81,317 to €71,410
of which Land and buildings: -€9,750
- Profit (loss) carried forward +€7,751
up €7,751 (+30.2%), from -€25,626 to -€17,874
- Trade debts -€4,205
no longer reported in 2025 (was €4,205)
- Other debts -€914
down €914 (-2.7%), from €34,290 to €33,375
- Gross operating margin +€6,643
up €6,643 (+221%), from €3,011 to €9,655
- Purchases and services -€1,543
down €1,543 (-22.6%), from €6,823 to €5,280
- Other operating charges -€351
down €351 (-18.0%), from €1,952 to €1,600
- Turnover -€323
down €323 (-3.3%), from €9,835 to €9,512
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 | €84,984 | €87,615 | +€2,632 | +3.1% |
| Fixed assets | 21/28 | €81,317 | €71,410 | -€9,907 | -12.2% |
| Tangible fixed assets | 22/27 | €81,317 | €71,410 | -€9,907 | -12.2% |
| Land and buildings | 22 | €80,884 | €71,134 | -€9,750 | -12.1% |
| Plant, machinery and equipment | 23 | €433 | €276 | -€157 | -36.2% |
| Current assets | 29/58 | €3,667 | €16,206 | +€12,539 | +342% |
| Amounts receivable within one year | 40/41 | €526 | €844 | +€318 | +60.4% |
| Trade receivables | 40 | €526 | €844 | +€318 | +60.4% |
| Cash at bank and in hand | 54/58 | €3,141 | €14,720 | +€11,580 | +369% |
| Deferred charges and accrued income | 490/1 | - | €641 | +€641 | |
| Total equity and liabilities | 10/49 | €84,984 | €87,615 | +€2,632 | +3.1% |
| Equity | 10/15 | €46,264 | €54,015 | +€7,751 | +16.8% |
| Contributions | 10/11 | €71,889 | €71,889 | = | 0.0% |
| Capital | 10 | €71,889 | €71,889 | = | 0.0% |
| Issued capital | 100 | €71,889 | €71,889 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,626 | -€17,874 | +€7,751 | +30.2% |
| Amounts payable | 17/49 | €38,720 | €33,601 | -€5,119 | -13.2% |
| Amounts payable within one year | 42/48 | €38,720 | €33,601 | -€5,119 | -13.2% |
| Trade debts | 44 | €4,205 | - | -€4,205 | |
| Suppliers | 440/4 | €4,205 | - | -€4,205 | |
| Taxes, remuneration and social security | 45 | €225 | €225 | = | 0.0% |
| Taxes | 450/3 | €225 | €225 | = | 0.0% |
| Other amounts payable | 47/48 | €34,290 | €33,375 | -€914 | -2.7% |
| Turnover | 70 | €9,835 | €9,512 | -€323 | -3.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,823 | €5,280 | -€1,543 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €157 | = | 0.0% |
| Other operating charges | 640/8 | €1,952 | €1,600 | -€351 | -18.0% |
| Gross operating margin | 9900 | €3,011 | €9,655 | +€6,643 | +221% |
| Operating profit (loss) | 9901 | €903 | €7,897 | +€6,994 | +775% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €145 | €146 | +€1 | +1.0% |
| Recurring financial charges | 65 | €145 | €146 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €758 | €7,751 | +€6,993 | +922% |
| Profit (loss) for the period | 9904 | €758 | €7,751 | +€6,993 | +922% |
| Profit (loss) for the period to be appropriated | 9905 | €758 | €7,751 | +€6,993 | +922% |
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.