CALORIMA: what changed
Two fiscal 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.
CALORIMA
Largest movements
- Tangible fixed assets -€8,249
down €8,249 (-77.6%), from €10,635 to €2,386
of which Furniture and vehicles: -€6,727
- Receivables within one year -€6,853
down €6,853 (-19.5%), from €35,101 to €28,248
of which Other amounts receivable: -€5,142
- Cash -€5,437
down €5,437 (-20.1%), from €27,033 to €21,596
mainly Tax, wage and social debts (-€8,603) and Debts after one year (-€6,685)
- Tax, wage and social debts -€8,603
no longer reported in 2025 (was €8,603)
- Debts after one year -€6,685
down €6,685 (-36.5%), from €18,335 to €11,650
- Profit (loss) carried forward -€4,407
down €4,407 (-12.4%), from €35,633 to €31,226
- Current portion of long-term debt -€3,369
down €3,369 (-38.1%), from €8,836 to €5,467
- Trade debts +€3,366
up €3,366 (+217.1%), from €1,551 to €4,917
- Staff costs -€22,197
down €22,197 (-40.0%), from €55,546 to €33,349
- Gross operating margin -€3,744
down €3,744 (-8.9%), from €42,138 to €38,394
- Financial charges -€3,552
down €3,552 (-73.4%), from €4,841 to €1,289
- Depreciation -€3,076
down €3,076 (-45.9%), from €6,701 to €3,625
- Other operating charges -€2,137
down €2,137 (-75.1%), from €2,844 to €707
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 | €83,924 | €63,260 | -€20,664 | -24.6% |
| Fixed assets | 21/28 | €12,863 | €4,614 | -€8,249 | -64.1% |
| Tangible fixed assets | 22/27 | €10,635 | €2,386 | -€8,249 | -77.6% |
| Plant, machinery and equipment | 23 | €3,117 | €1,595 | -€1,523 | -48.8% |
| Furniture and vehicles | 24 | €7,518 | €791 | -€6,727 | -89.5% |
| Financial fixed assets | 28 | €2,228 | €2,228 | = | 0.0% |
| Current assets | 29/58 | €71,060 | €58,646 | -€12,414 | -17.5% |
| Stocks and contracts in progress | 3 | €6,655 | €7,025 | +€370 | +5.6% |
| Stocks | 30/36 | €6,655 | €7,025 | +€370 | +5.6% |
| Amounts receivable within one year | 40/41 | €35,101 | €28,248 | -€6,853 | -19.5% |
| Trade receivables | 40 | €5,599 | €3,888 | -€1,711 | -30.6% |
| Other amounts receivable | 41 | €29,502 | €24,360 | -€5,142 | -17.4% |
| Cash at bank and in hand | 54/58 | €27,033 | €21,596 | -€5,437 | -20.1% |
| Deferred charges and accrued income | 490/1 | €2,272 | €1,777 | -€495 | -21.8% |
| Total equity and liabilities | 10/49 | €83,924 | €63,260 | -€20,664 | -24.6% |
| Equity | 10/15 | €45,633 | €41,226 | -€4,407 | -9.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,633 | €31,226 | -€4,407 | -12.4% |
| Amounts payable | 17/49 | €38,291 | €22,034 | -€16,257 | -42.5% |
| Amounts payable after more than one year | 17 | €18,335 | €11,650 | -€6,685 | -36.5% |
| Financial debts | 170/4 | €18,335 | €11,650 | -€6,685 | -36.5% |
| Amounts payable within one year | 42/48 | €18,990 | €10,384 | -€8,606 | -45.3% |
| Current portion of amounts payable after more than one year | 42 | €8,836 | €5,467 | -€3,369 | -38.1% |
| Trade debts | 44 | €1,551 | €4,917 | +€3,366 | +217.1% |
| Suppliers | 440/4 | €1,551 | €4,917 | +€3,366 | +217.1% |
| Taxes, remuneration and social security | 45 | €8,603 | - | -€8,603 | |
| Taxes | 450/3 | €8,603 | - | -€8,603 | |
| Accrued charges and deferred income | 492/3 | €966 | - | -€966 | |
| Remuneration, social security and pensions | 62 | €55,546 | €33,349 | -€22,197 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,701 | €3,625 | -€3,076 | -45.9% |
| Other operating charges | 640/8 | €2,844 | €707 | -€2,137 | -75.1% |
| Non-recurring operating charges | 66A | €19,690 | €5,645 | -€14,045 | -71.3% |
| Gross operating margin | 9900 | €42,138 | €38,394 | -€3,744 | -8.9% |
| Operating profit (loss) | 9901 | -€42,643 | -€4,932 | +€37,711 | +88.4% |
| Financial income | 75/76B | €1,979 | €1,865 | -€114 | -5.8% |
| Recurring financial income | 75 | €1,979 | €1,865 | -€114 | -5.8% |
| Financial charges | 65/66B | €4,841 | €1,289 | -€3,552 | -73.4% |
| Recurring financial charges | 65 | €4,841 | €1,289 | -€3,552 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,505 | -€4,356 | +€41,149 | +90.4% |
| Income taxes | 67/77 | €64 | €51 | -€13 | -20.6% |
| Profit (loss) for the period | 9904 | -€45,569 | -€4,407 | +€41,162 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,569 | -€4,407 | +€41,162 | +90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.