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CALOU’S: 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

CALOU’S

BE 1009.435.943
NACE 47.640, Retail sale of games and toys
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,558
2024 · -€17,500+€29,058
Equity
€12,478
2024 · -€12,500+€24,979
Cash
€10,445
2024 · €13,742-€3,297
Balance sheet total
€142,526
2024 · €138,927+€3,599

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€37,933

    down €37,933 (-99.3%), from €38,185 to €252

    of which Trade receivables: -€37,944

  • Stocks and contracts +€35,000

    up €35,000 (+58.0%), from €60,346 to €95,346

  • Intangible fixed assets +€11,989

    up €11,989 (+119%), from €10,048 to €22,037

  • Tangible fixed assets -€4,660

    down €4,660 (-28.2%), from €16,517 to €11,857

  • Cash -€3,297

    down €3,297 (-24.0%), from €13,742 to €10,445

    mainly Stocks and contracts (-€35,000) and Trade debts (-€22,638)

Equity and liabilities
  • Trade debts -€22,638

    down €22,638 (-44.3%), from €51,128 to €28,490

    of which Bills of exchange payable: -€29,581

  • Investment grants +€13,421

    new in 2025: €13,421

  • Profit (loss) carried forward +€11,558

    up €11,558 (+66.0%), from -€17,500 to -€5,943

  • Tax, wage and social debts +€7,769

    up €7,769 (+51.5%), from €15,081 to €22,850

    of which Taxes: +€5,560

  • Other debts -€6,762

    down €6,762 (-8.0%), from €84,109 to €77,347

Income statement
  • Gross operating margin +€56,379

    up €56,379 (+2,207%), from €2,555 to €58,935

  • Staff costs +€23,570

    up €23,570 (+161%), from €14,658 to €38,228

  • Depreciation +€5,149

    up €5,149 (+180%), from €2,857 to €8,006

  • Financial income +€3,300

    up €3,300 (+1,541%), from €214 to €3,514

  • Financial charges +€2,111

    up €2,111 (+120%), from €1,756 to €3,867

From the 2024 result to the 2025 result

effect on the 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 -€17,500
Gross operating margin +€56,379
Staff costs -€23,570
Depreciation -€5,149
Other operating charges +€210
Financial income +€3,300
Financial charges -€2,111
Result 2025 €11,558
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 -€1,383
Investment -€15,335
Financing +€13,421
Cash 2024 €13,742
Net result for the year +€11,558
Depreciation +€8,006
Stocks and contracts -€35,000
Receivables within one year +€37,933
Deferred charges and accrued income -€2,500
Trade debts -€22,638
Tax, wage and social debts +€7,769
Other debts -€6,762
Accrued charges and deferred income +€251
Investment in fixed assets (net) -€15,335
Contributions, distributions and other +€13,421
Cash 2025 €10,445
brings cash intakes cash out
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €138,927 €142,526 +€3,599 +2.6%
Fixed assets 21/28 €26,654 €33,983 +€7,329 +27.5%
Intangible fixed assets 21 €10,048 €22,037 +€11,989 +119%
Tangible fixed assets 22/27 €16,517 €11,857 -€4,660 -28.2%
Other tangible fixed assets 26 €16,517 €11,857 -€4,660 -28.2%
Financial fixed assets 28 €90 €90 = 0.0%
Current assets 29/58 €112,273 €108,543 -€3,730 -3.3%
Stocks and contracts in progress 3 €60,346 €95,346 +€35,000 +58.0%
Stocks 30/36 €60,346 €95,346 +€35,000 +58.0%
Amounts receivable within one year 40/41 €38,185 €252 -€37,933 -99.3%
Trade receivables 40 €38,185 €241 -€37,944 -99.4%
Other amounts receivable 41 - €11 +€11
Cash at bank and in hand 54/58 €13,742 €10,445 -€3,297 -24.0%
Deferred charges and accrued income 490/1 - €2,500 +€2,500
Total equity and liabilities 10/49 €138,927 €142,526 +€3,599 +2.6%
Equity 10/15 -€12,500 €12,478 +€24,979
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€17,500 -€5,943 +€11,558 +66.0%
Investment grants 15 - €13,421 +€13,421
Amounts payable 17/49 €151,428 €130,048 -€21,380 -14.1%
Amounts payable within one year 42/48 €150,318 €128,687 -€21,631 -14.4%
Trade debts 44 €51,128 €28,490 -€22,638 -44.3%
Suppliers 440/4 €21,547 €28,490 +€6,942 +32.2%
Bills of exchange payable 441 €29,581 €0 -€29,581 -100%
Taxes, remuneration and social security 45 €15,081 €22,850 +€7,769 +51.5%
Taxes 450/3 €10,847 €16,407 +€5,560 +51.3%
Remuneration and social security 454/9 €4,234 €6,443 +€2,209 +52.2%
Other amounts payable 47/48 €84,109 €77,347 -€6,762 -8.0%
Accrued charges and deferred income 492/3 €1,110 €1,361 +€251 +22.6%
Remuneration, social security and pensions 62 €14,658 €38,228 +€23,570 +161%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,857 €8,006 +€5,149 +180%
Other operating charges 640/8 €1,000 €790 -€210 -21.0%
Gross operating margin 9900 €2,555 €58,935 +€56,379 +2,207%
Operating profit (loss) 9901 -€15,959 €11,911 +€27,870
Financial income 75/76B €214 €3,514 +€3,300 +1,541%
Recurring financial income 75 €214 €3,514 +€3,300 +1,541%
Financial charges 65/66B €1,756 €3,867 +€2,111 +120%
Recurring financial charges 65 €1,756 €3,867 +€2,111 +120%
Profit (loss) for the period before taxes 9903 -€17,500 €11,558 +€29,058
Profit (loss) for the period 9904 -€17,500 €11,558 +€29,058
Profit (loss) for the period to be appropriated 9905 -€17,500 €11,558 +€29,058

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.