CALORIS: 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.
What changed
CALORIS
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€44,948
2024 · €48,637-€3,689
Equity
€722,971
2024 · €678,023+€44,948
Cash
€0
2024 · €0
Balance sheet total
€1.2m
2024 · €1.2m+€12,646
Largest movements
Assets
- Receivables within one year +€12,810
up €12,810 (+16.6%), from €77,248 to €90,058
of which Trade receivables: +€12,810
Equity and liabilities
- Reserves +€44,948
up €44,948 (+18.8%), from €238,736 to €283,684
- Debts after one year -€33,000
down €33,000 (-18.1%), from €181,987 to €148,987
Income statement
- Gross operating margin -€6,528
down €6,528 (-7.6%), from €85,897 to €79,370
- Financial charges -€1,592
down €1,592 (-13.5%), from €11,776 to €10,184
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.
Result 2024
€48,637
Gross operating margin
-€6,528
Depreciation
+€453
Other operating charges
+€61
Financial income
-€1
Financial charges
+€1,592
Taxes
+€733
Result 2025
€44,948
raises the resultlowers the result
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.
From operations
+€32,859
Investment
€0
Financing
-€32,859
Cash 2024
€0
From operations (derived)
+€32,859
Net result for the year
+€44,948
Depreciation
+€164
Receivables within one year
-€12,810
Trade debts
+€305
Tax, wage and social debts
-€731
Other debts
-€4,905
Accrued charges and deferred income
+€5,890
Financing
-€32,859
Debts after one year
-€33,000
Current portion of long-term debt
+€2,457
Short-term financial debts
-€2,316
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,193,586 | €1,206,233 | +€12,646 | +1.1% |
| Fixed assets | 21/28 | €1,115,337 | €1,115,173 | -€164 | 0.0% |
| Tangible fixed assets | 22/27 | €337 | €173 | -€164 | -48.6% |
| Plant, machinery and equipment | 23 | €337 | €173 | -€164 | -48.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €1,115,000 | €1,115,000 | = | 0.0% |
| Current assets | 29/58 | €78,250 | €91,060 | +€12,810 | +16.4% |
| Amounts receivable within one year | 40/41 | €77,248 | €90,058 | +€12,810 | +16.6% |
| Trade receivables | 40 | €52,248 | €65,058 | +€12,810 | +24.5% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €1,001 | €1,001 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,193,586 | €1,206,233 | +€12,646 | +1.1% |
| Equity | 10/15 | €678,023 | €722,971 | +€44,948 | +6.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €238,736 | €283,684 | +€44,948 | +18.8% |
| Distributable reserves | 133 | €238,736 | €283,684 | +€44,948 | +18.8% |
| Profit (loss) carried forward | 14 | €414,287 | €414,287 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,500 | €14,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,500 | €14,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €14,500 | €14,500 | = | 0.0% |
| Amounts payable | 17/49 | €501,063 | €468,762 | -€32,301 | -6.4% |
| Amounts payable after more than one year | 17 | €181,987 | €148,987 | -€33,000 | -18.1% |
| Financial debts | 170/4 | €181,987 | €148,987 | -€33,000 | -18.1% |
| Amounts payable within one year | 42/48 | €53,427 | €48,236 | -€5,191 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,543 | €15,000 | +€2,457 | +19.6% |
| Financial debts | 43 | €9,114 | €6,799 | -€2,316 | -25.4% |
| Credit institutions | 430/8 | €9,114 | €6,799 | -€2,316 | -25.4% |
| Trade debts | 44 | €2,691 | €2,996 | +€305 | +11.3% |
| Suppliers | 440/4 | €2,691 | €2,996 | +€305 | +11.3% |
| Taxes, remuneration and social security | 45 | €15,534 | €14,803 | -€731 | -4.7% |
| Taxes | 450/3 | €15,534 | €14,803 | -€731 | -4.7% |
| Other amounts payable | 47/48 | €13,544 | €8,638 | -€4,905 | -36.2% |
| Accrued charges and deferred income | 492/3 | €265,650 | €271,539 | +€5,890 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €164 | -€453 | -73.5% |
| Other operating charges | 640/8 | €1,060 | €998 | -€61 | -5.8% |
| Gross operating margin | 9900 | €85,897 | €79,370 | -€6,528 | -7.6% |
| Operating profit (loss) | 9901 | €84,221 | €78,208 | -€6,014 | -7.1% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €11,776 | €10,184 | -€1,592 | -13.5% |
| Recurring financial charges | 65 | €11,776 | €10,184 | -€1,592 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €72,446 | €68,024 | -€4,422 | -6.1% |
| Income taxes | 67/77 | €23,809 | €23,076 | -€733 | -3.1% |
| Profit (loss) for the period | 9904 | €48,637 | €44,948 | -€3,689 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,637 | €44,948 | -€3,689 | -7.6% |
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 17 October 2026 via checked.be.