CALOTECHNIC: what changed
CALOTECHNIC
Largest movements
- Receivables within one year -€24,069
down €24,069 (-96.4%), from €24,970 to €901
- Cash +€13,045
up €13,045 (+36.0%), from €36,206 to €49,251
mainly Receivables within one year (+€24,069) and Net result for the year (+€20,537)
- Deferred charges and accrued income +€11,297
new in 2025: €11,297
- Tangible fixed assets -€2,181
down €2,181 (-2.1%), from €104,287 to €102,106
of which Furniture and vehicles: -€2,181
- Profit (loss) carried forward +€20,537
up €20,537 (+243%), from €8,440 to €28,977
- Tax, wage and social debts -€17,805
down €17,805 (-72.6%), from €24,533 to €6,729
of which Taxes: -€15,821
- Accrued charges and deferred income +€14,629
up €14,629 (+189%), from €7,745 to €22,374
- Current portion of long-term debt -€9,822
down €9,822 (-90.3%), from €10,876 to €1,054
- Trade debts -€9,710
no longer reported in 2025 (was €9,710)
- Gross operating margin +€41,148
up €41,148 (+457%), from €9,003 to €50,151
- Staff costs +€13,927
new in 2025: €13,927
- Depreciation +€5,794
up €5,794 (+279%), from €2,078 to €7,873
- Taxes +€5,098
new in 2025: €5,098
- Financial charges -€937
down €937 (-28.3%), from €3,308 to €2,371
Change in the result, 2024 to 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.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,780 | €163,872 | -€1,909 | -1.2% |
| Fixed assets | 21/28 | €104,605 | €102,423 | -€2,181 | -2.1% |
| Tangible fixed assets | 22/27 | €104,287 | €102,106 | -€2,181 | -2.1% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Furniture and vehicles | 24 | €29,287 | €27,106 | -€2,181 | -7.4% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €61,176 | €61,448 | +€272 | +0.4% |
| Amounts receivable within one year | 40/41 | €24,970 | €901 | -€24,069 | -96.4% |
| Other amounts receivable | 41 | €24,970 | €901 | -€24,069 | -96.4% |
| Cash at bank and in hand | 54/58 | €36,206 | €49,251 | +€13,045 | +36.0% |
| Deferred charges and accrued income | 490/1 | - | €11,297 | +€11,297 | |
| Total equity and liabilities | 10/49 | €165,780 | €163,872 | -€1,909 | -1.2% |
| Equity | 10/15 | €22,080 | €42,617 | +€20,537 | +93.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,240 | €1,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,440 | €28,977 | +€20,537 | +243% |
| Amounts payable | 17/49 | €143,700 | €121,254 | -€22,446 | -15.6% |
| Amounts payable after more than one year | 17 | €70,257 | €70,257 | = | 0.0% |
| Financial debts | 170/4 | €70,257 | €70,257 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,699 | €28,623 | -€37,076 | -56.4% |
| Current portion of amounts payable after more than one year | 42 | €10,876 | €1,054 | -€9,822 | -90.3% |
| Trade debts | 44 | €9,710 | - | -€9,710 | |
| Suppliers | 440/4 | €9,710 | - | -€9,710 | |
| Taxes, remuneration and social security | 45 | €24,533 | €6,729 | -€17,805 | -72.6% |
| Taxes | 450/3 | €20,821 | €5,000 | -€15,821 | -76.0% |
| Remuneration and social security | 454/9 | €3,712 | €1,729 | -€1,984 | -53.4% |
| Other amounts payable | 47/48 | €20,579 | €20,841 | +€261 | +1.3% |
| Accrued charges and deferred income | 492/3 | €7,745 | €22,374 | +€14,629 | +189% |
| Remuneration, social security and pensions | 62 | - | €13,927 | +€13,927 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €7,873 | +€5,794 | +279% |
| Other operating charges | 640/8 | €958 | €467 | -€491 | -51.2% |
| Gross operating margin | 9900 | €9,003 | €50,151 | +€41,148 | +457% |
| Operating profit (loss) | 9901 | €5,967 | €27,884 | +€21,917 | +367% |
| Financial income | 75/76B | €175 | €122 | -€52 | -30.0% |
| Recurring financial income | 75 | €175 | €122 | -€52 | -30.0% |
| Non-recurring financial income | 76B | €175 | - | -€175 | |
| Financial charges | 65/66B | €3,308 | €2,371 | -€937 | -28.3% |
| Recurring financial charges | 65 | €3,308 | €2,371 | -€937 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €2,834 | €25,635 | +€22,802 | +805% |
| Income taxes | 67/77 | - | €5,098 | +€5,098 | |
| Profit (loss) for the period | 9904 | €2,834 | €20,537 | +€17,704 | +625% |
| Profit (loss) for the period to be appropriated | 9905 | €2,834 | €20,537 | +€17,704 | +625% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.