Calouma: 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.
Calouma
Largest movements
- Cash +€75,065
up €75,065 (+126.6%), from €59,286 to €134,351
mainly Net result for the year (+€109,333) and Tax, wage and social debts (+€7,444)
- Receivables within one year +€36,944
up €36,944 (+155.1%), from €23,814 to €60,758
of which Other amounts receivable: +€49,204
- Tangible fixed assets +€4,677
new in 2025: €4,677
of which Furniture and vehicles: +€2,580
- Profit (loss) carried forward +€109,333
up €109,333 (+262.3%), from €41,685 to €151,018
- Tax, wage and social debts +€7,444
up €7,444 (+20.7%), from €35,984 to €43,428
- Gross operating margin +€88,698
up €88,698 (+164.7%), from €53,859 to €142,557
- Taxes +€20,949
up €20,949 (+187.1%), from €11,195 to €32,144
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 | €83,100 | €200,011 | +€116,911 | +140.7% |
| Fixed assets | 21/28 | - | €4,902 | +€4,902 | |
| Tangible fixed assets | 22/27 | - | €4,677 | +€4,677 | |
| Furniture and vehicles | 24 | - | €2,580 | +€2,580 | |
| Other tangible fixed assets | 26 | - | €2,097 | +€2,097 | |
| Financial fixed assets | 28 | - | €225 | +€225 | |
| Current assets | 29/58 | €83,100 | €195,109 | +€112,009 | +134.8% |
| Amounts receivable within one year | 40/41 | €23,814 | €60,758 | +€36,944 | +155.1% |
| Trade receivables | 40 | €18,113 | €5,853 | -€12,260 | -67.7% |
| Other amounts receivable | 41 | €5,701 | €54,905 | +€49,204 | +863.1% |
| Cash at bank and in hand | 54/58 | €59,286 | €134,351 | +€75,065 | +126.6% |
| Total equity and liabilities | 10/49 | €83,100 | €200,011 | +€116,911 | +140.7% |
| Equity | 10/15 | €44,685 | €154,018 | +€109,333 | +244.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,685 | €151,018 | +€109,333 | +262.3% |
| Amounts payable | 17/49 | €38,416 | €45,993 | +€7,577 | +19.7% |
| Amounts payable within one year | 42/48 | €37,416 | €44,594 | +€7,178 | +19.2% |
| Trade debts | 44 | €1,431 | €1,165 | -€266 | -18.6% |
| Suppliers | 440/4 | €1,431 | €1,165 | -€266 | -18.6% |
| Taxes, remuneration and social security | 45 | €35,984 | €43,428 | +€7,444 | +20.7% |
| Taxes | 450/3 | €35,984 | €43,428 | +€7,444 | +20.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,399 | +€399 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €780 | +€780 | |
| Other operating charges | 640/8 | €696 | €1,036 | +€340 | +48.8% |
| Gross operating margin | 9900 | €53,859 | €142,557 | +€88,698 | +164.7% |
| Operating profit (loss) | 9901 | €53,163 | €140,741 | +€87,578 | +164.7% |
| Financial income | 75/76B | €220 | €1,642 | +€1,422 | +647.1% |
| Recurring financial income | 75 | €220 | €1,642 | +€1,422 | +647.1% |
| Financial charges | 65/66B | €503 | €905 | +€403 | +80.1% |
| Recurring financial charges | 65 | €503 | €905 | +€403 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €52,880 | €141,478 | +€88,598 | +167.5% |
| Income taxes | 67/77 | €11,195 | €32,144 | +€20,949 | +187.1% |
| Profit (loss) for the period | 9904 | €41,685 | €109,333 | +€67,649 | +162.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,685 | €109,333 | +€67,649 | +162.3% |
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 8 October 2026 via checked.be.