CALORISO: 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.
CALORISO
Largest movements
- Receivables within one year -€93,436
down €93,436 (-46.8%), from €199,533 to €106,096
of which Other amounts receivable: -€77,444
- Tangible fixed assets -€6,879
down €6,879 (-4.7%), from €145,099 to €138,220
of which Land and buildings: -€6,270
- Deferred charges and accrued income +€6,401
new in 2025: €6,401
- Debts after one year -€69,204
down €69,204 (-100%), from €69,204 to €0
- Profit (loss) carried forward -€30,999
down €30,999 (-34.1%), from €90,933 to €59,934
- Other debts +€21,818
up €21,818, from €0 to €21,818
- Current portion of long-term debt -€7,394
down €7,394 (-100%), from €7,394 to €0
- Trade debts -€4,764
down €4,764 (-3.6%), from €132,130 to €127,367
- Financial charges +€21,494
up €21,494 (+4,291%), from €501 to €21,995
- Gross operating margin +€4,066
up €4,066, from -€662 to €3,404
- Other operating charges +€2,806
up €2,806 (+160%), from €1,755 to €4,561
- Depreciation +€114
up €114 (+1.5%), from €7,364 to €7,478
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 | €344,987 | €252,415 | -€92,572 | -26.8% |
| Fixed assets | 21/28 | €145,229 | €138,350 | -€6,879 | -4.7% |
| Tangible fixed assets | 22/27 | €145,099 | €138,220 | -€6,879 | -4.7% |
| Land and buildings | 22 | €143,570 | €137,300 | -€6,270 | -4.4% |
| Plant, machinery and equipment | 23 | €1,529 | €428 | -€1,101 | -72.0% |
| Furniture and vehicles | 24 | €0 | €492 | +€492 | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €199,757 | €114,065 | -€85,692 | -42.9% |
| Amounts receivable within one year | 40/41 | €199,533 | €106,096 | -€93,436 | -46.8% |
| Trade receivables | 40 | €119,523 | €103,531 | -€15,993 | -13.4% |
| Other amounts receivable | 41 | €80,009 | €2,566 | -€77,444 | -96.8% |
| Cash at bank and in hand | 54/58 | €225 | €1,568 | +€1,343 | +597% |
| Deferred charges and accrued income | 490/1 | - | €6,401 | +€6,401 | |
| Total equity and liabilities | 10/49 | €344,987 | €252,415 | -€92,572 | -26.8% |
| Equity | 10/15 | €111,364 | €80,366 | -€30,999 | -27.8% |
| Contributions | 10/11 | €18,572 | €18,572 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,933 | €59,934 | -€30,999 | -34.1% |
| Amounts payable | 17/49 | €233,622 | €172,049 | -€61,573 | -26.4% |
| Amounts payable after more than one year | 17 | €69,204 | €0 | -€69,204 | -100% |
| Financial debts | 170/4 | €69,204 | €0 | -€69,204 | -100% |
| Amounts payable within one year | 42/48 | €163,463 | €172,049 | +€8,586 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €7,394 | €0 | -€7,394 | -100% |
| Trade debts | 44 | €132,130 | €127,367 | -€4,764 | -3.6% |
| Suppliers | 440/4 | €132,130 | €127,367 | -€4,764 | -3.6% |
| Advances received on contracts in progress | 46 | €20,228 | €20,228 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,710 | €2,637 | -€1,074 | -28.9% |
| Taxes | 450/3 | €3,710 | €2,637 | -€1,074 | -28.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €21,818 | +€21,818 | |
| Accrued charges and deferred income | 492/3 | €955 | €0 | -€955 | -100% |
| Remuneration, social security and pensions | 62 | €167 | €163 | -€3 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,364 | €7,478 | +€114 | +1.5% |
| Other operating charges | 640/8 | €1,755 | €4,561 | +€2,806 | +160% |
| Non-recurring operating charges | 66A | €1,663 | - | -€1,663 | |
| Gross operating margin | 9900 | -€662 | €3,404 | +€4,066 | |
| Operating profit (loss) | 9901 | -€11,610 | -€8,798 | +€2,812 | +24.2% |
| Financial income | 75/76B | €25 | €4 | -€21 | -85.6% |
| Recurring financial income | 75 | €25 | €4 | -€21 | -85.6% |
| Financial charges | 65/66B | €501 | €21,995 | +€21,494 | +4,291% |
| Recurring financial charges | 65 | €501 | €21,995 | +€21,494 | +4,291% |
| Profit (loss) for the period before taxes | 9903 | -€12,086 | -€30,789 | -€18,703 | -155% |
| Income taxes | 67/77 | €205 | €209 | +€4 | +2.1% |
| Profit (loss) for the period | 9904 | -€12,291 | -€30,999 | -€18,707 | -152% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,291 | -€30,999 | -€18,707 | -152% |
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 15 October 2026 via checked.be.