CALORIBEL: what changed
What changed
CALORIBEL
NACE 46.842, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€3.9m
30-09-2024 · €3.3m+€564,029
Equity
€13.7m
30-09-2024 · €12.1m+€1.6m
Cash
€1.1m
30-09-2024 · €747,144+€354,781
Balance sheet total
€21.2m
30-09-2024 · €20.0m+€1.2m
Largest movements
Assets
- Current investments +€833,715
up €833,715 (+54.4%), from €1.5m to €2.4m
- Tangible fixed assets +€526,322
up €526,322 (+4.2%), from €12.6m to €13.1m
of which Other tangible fixed assets: +€518,942
- Stocks and contracts -€464,983
down €464,983 (-31.2%), from €1.5m to €1.0m
- Cash +€354,781
up €354,781 (+47.5%), from €747,144 to €1.1m
mainly Net result for the year (+€3.9m) and Depreciation (+€2.8m)
Equity and liabilities
- Profit (loss) carried forward +€1.6m
up €1.6m (+13.4%), from €12.0m to €13.6m
- Trade debts -€359,028
down €359,028 (-35.4%), from €1.0m to €655,361
Income statement
- Turnover +€825,366
up €825,366 (+5.0%), from €16.5m to €17.3m
- Staff costs -€521,632
down €521,632 (-7.8%), from €6.7m to €6.1m
- Goods and materials +€274,310
up €274,310 (+63.9%), from €429,386 to €703,696
of which Change in stocks: decrease (increase): +€741,033
- Other operating income +€248,746
up €248,746 (+342%), from €72,742 to €321,488
- Services and other goods -€236,136
down €236,136 (-5.1%), from €4.7m to €4.4m
Change in the result, 30-09-2024 to 30-09-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 30-09-2024
€3.3m
Turnover
+€825,366
Other operating income
+€248,746
Goods and materials
-€274,310
Services and other goods
+€236,136
Staff costs
+€521,632
Depreciation
-€221,589
Write-downs
-€32,739
Provisions
-€81,810
Other operating charges
-€23,949
Other operating items
-€430,304
Financial income
-€13,493
Financial charges
+€58
Taxes
-€189,715
Result 30-09-2025
€3.9m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 30-09-2024 and 30-09-2025 balance sheets and the 30-09-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6.8m
Investment
-€4.2m
Financing
-€2.3m
Cash 30-09-2024
€747,144
From operations (derived)
+€6.8m
Net result for the year
+€3.9m
Depreciation
+€2.8m
Stocks and contracts
+€464,983
Receivables within one year
+€33,865
Deferred charges and accrued income
+€1,560
Trade debts
-€359,028
Tax, wage and social debts
-€57,213
Accrued charges and deferred income
+€23,475
Investment (derived)
-€4.2m
Investment in fixed assets (net)
-€3.4m
Current investments
-€833,715
Financing
-€2.3m
Contributions, distributions and other
-€2.3m
Cash 30-09-2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 30-09-2024 | 30-09-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,991,404 | €21,207,058 | +€1.2m | +6.1% |
| Fixed assets | 21/28 | €13,009,354 | €13,536,920 | +€527,566 | +4.1% |
| Intangible fixed assets | 21 | €449,727 | €450,971 | +€1,244 | +0.3% |
| Tangible fixed assets | 22/27 | €12,558,927 | €13,085,249 | +€526,322 | +4.2% |
| Land and buildings | 22 | €25,628 | €23,512 | -€2,116 | -8.3% |
| Plant, machinery and equipment | 23 | €43,763 | €30,161 | -€13,602 | -31.1% |
| Furniture and vehicles | 24 | €187,312 | €144,481 | -€42,831 | -22.9% |
| Other tangible fixed assets | 26 | €11,861,017 | €12,379,959 | +€518,942 | +4.4% |
| Assets under construction and advance payments | 27 | €441,207 | €507,136 | +€65,929 | +14.9% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Other financial fixed assets | 284/8 | €700 | €700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €6,982,050 | €7,670,138 | +€688,088 | +9.9% |
| Stocks and contracts in progress | 3 | €1,491,855 | €1,026,872 | -€464,983 | -31.2% |
| Stocks | 30/36 | €1,491,855 | €1,026,872 | -€464,983 | -31.2% |
| Goods purchased for resale | 34 | €1,491,855 | €1,026,872 | -€464,983 | -31.2% |
| Amounts receivable within one year | 40/41 | €3,137,457 | €3,103,592 | -€33,865 | -1.1% |
| Trade receivables | 40 | €2,929,365 | €3,033,254 | +€103,889 | +3.5% |
| Other amounts receivable | 41 | €208,092 | €70,338 | -€137,754 | -66.2% |
| Current investments | 50/53 | €1,533,145 | €2,366,860 | +€833,715 | +54.4% |
| Other investments | 51/53 | €1,533,145 | €2,366,860 | +€833,715 | +54.4% |
| Cash at bank and in hand | 54/58 | €747,144 | €1,101,925 | +€354,781 | +47.5% |
| Deferred charges and accrued income | 490/1 | €72,449 | €70,889 | -€1,560 | -2.2% |
| Total equity and liabilities | 10/49 | €19,991,404 | €21,207,058 | +€1.2m | +6.1% |
| Equity | 10/15 | €12,106,298 | €13,714,718 | +€1.6m | +13.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,252 | €6,252 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,252 | €6,252 | = | 0.0% |
| Legal reserve | 130 | €6,252 | €6,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,037,546 | €13,645,966 | +€1.6m | +13.4% |
| Amounts payable | 17/49 | €7,885,106 | €7,492,340 | -€392,766 | -5.0% |
| Amounts payable within one year | 42/48 | €4,983,800 | €4,567,559 | -€416,241 | -8.4% |
| Trade debts | 44 | €1,014,389 | €655,361 | -€359,028 | -35.4% |
| Suppliers | 440/4 | €1,014,389 | €655,361 | -€359,028 | -35.4% |
| Taxes, remuneration and social security | 45 | €1,719,411 | €1,662,198 | -€57,213 | -3.3% |
| Taxes | 450/3 | €216,658 | €242,844 | +€26,186 | +12.1% |
| Remuneration and social security | 454/9 | €1,502,753 | €1,419,354 | -€83,399 | -5.5% |
| Other amounts payable | 47/48 | €2,250,000 | €2,250,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,901,306 | €2,924,781 | +€23,475 | +0.8% |
| Operating income | 70/76A | €18,733,519 | €19,377,327 | +€643,808 | +3.4% |
| Turnover | 70 | €16,487,709 | €17,313,075 | +€825,366 | +5.0% |
| Own construction capitalised | 72 | €2,150,341 | €1,716,401 | -€433,940 | -20.2% |
| Other operating income | 74 | €72,742 | €321,488 | +€248,746 | +342% |
| Non-recurring operating income | 76A | €22,727 | €26,363 | +€3,636 | +16.0% |
| Operating charges | 60/66A | €14,421,287 | €14,297,916 | -€123,371 | -0.9% |
| Goods for resale, raw materials and consumables | 60 | €429,386 | €703,696 | +€274,310 | +63.9% |
| Purchases | 600/8 | €639,288 | €172,565 | -€466,723 | -73.0% |
| Change in stocks: decrease (increase) | 609 | -€209,902 | €531,131 | +€741,033 | |
| Services and other goods | 61 | €4,665,945 | €4,429,809 | -€236,136 | -5.1% |
| Remuneration, social security and pensions | 62 | €6,663,243 | €6,141,611 | -€521,632 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,608,168 | €2,829,757 | +€221,589 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €87,433 | €120,172 | +€32,739 | +37.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€81,810 | - | +€81,810 | |
| Other operating charges | 640/8 | €48,922 | €72,871 | +€23,949 | +49.0% |
| Operating profit (loss) | 9901 | €4,312,232 | €5,079,411 | +€767,179 | +17.8% |
| Financial income | 75/76B | €140,819 | €127,326 | -€13,493 | -9.6% |
| Recurring financial income | 75 | €140,819 | €84,160 | -€56,659 | -40.2% |
| Other financial income | 752/9 | €140,819 | €84,160 | -€56,659 | -40.2% |
| Non-recurring financial income | 76B | - | €43,166 | +€43,166 | |
| Financial charges | 65/66B | €19,994 | €19,936 | -€58 | -0.3% |
| Recurring financial charges | 65 | €19,994 | €19,936 | -€58 | -0.3% |
| Other financial charges | 652/9 | €19,994 | €19,936 | -€58 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €4,433,057 | €5,186,801 | +€753,744 | +17.0% |
| Income taxes | 67/77 | €1,138,666 | €1,328,381 | +€189,715 | +16.7% |
| Taxes | 670/3 | €1,138,666 | €1,328,381 | +€189,715 | +16.7% |
| Profit (loss) for the period | 9904 | €3,294,391 | €3,858,420 | +€564,029 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,294,391 | €3,858,420 | +€564,029 | +17.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.