CALP: 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.
CALP
Largest movements
- Tangible fixed assets +€37,188
up €37,188 (+874%), from €4,255 to €41,443
- Receivables within one year -€11,687
down €11,687 (-85.5%), from €13,668 to €1,981
of which Trade receivables: -€11,784
- Cash +€1,027
up €1,027 (+43.3%), from €2,373 to €3,401
mainly Other debts (+€40,000) and Receivables within one year (+€11,687)
- Deferred charges and accrued income -€813
down €813 (-52.8%), from €1,539 to €726
- Other debts +€40,000
up €40,000 (+207%), from €19,302 to €59,302
- Profit (loss) carried forward -€12,668
down €12,668 (-130%), from -€9,716 to -€22,385
- Tax, wage and social debts -€1,383
down €1,383 (-100%), from €1,383 to €0
- Depreciation +€7,614
up €7,614 (+734%), from €1,038 to €8,652
- Gross operating margin +€5,072
up €5,072 (+77.1%), from -€6,582 to -€1,510
- Financial charges +€461
up €461 (+82.6%), from €557 to €1,018
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 | €21,834 | €47,550 | +€25,716 | +118% |
| Fixed assets | 21/28 | €4,255 | €41,443 | +€37,188 | +874% |
| Tangible fixed assets | 22/27 | €4,255 | €41,443 | +€37,188 | +874% |
| Furniture and vehicles | 24 | €4,255 | €41,443 | +€37,188 | +874% |
| Current assets | 29/58 | €17,579 | €6,108 | -€11,472 | -65.3% |
| Amounts receivable within one year | 40/41 | €13,668 | €1,981 | -€11,687 | -85.5% |
| Trade receivables | 40 | €13,668 | €1,884 | -€11,784 | -86.2% |
| Other amounts receivable | 41 | - | €97 | +€97 | |
| Cash at bank and in hand | 54/58 | €2,373 | €3,401 | +€1,027 | +43.3% |
| Deferred charges and accrued income | 490/1 | €1,539 | €726 | -€813 | -52.8% |
| Total equity and liabilities | 10/49 | €21,834 | €47,550 | +€25,716 | +118% |
| Equity | 10/15 | €284 | -€12,385 | -€12,668 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,716 | -€22,385 | -€12,668 | -130% |
| Amounts payable | 17/49 | €21,550 | €59,935 | +€38,384 | +178% |
| Amounts payable within one year | 42/48 | €21,550 | €59,935 | +€38,384 | +178% |
| Trade debts | 44 | €865 | €632 | -€233 | -26.9% |
| Suppliers | 440/4 | €865 | €632 | -€233 | -26.9% |
| Taxes, remuneration and social security | 45 | €1,383 | €0 | -€1,383 | -100% |
| Taxes | 450/3 | €1,383 | €0 | -€1,383 | -100% |
| Other amounts payable | 47/48 | €19,302 | €59,302 | +€40,000 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,038 | €8,652 | +€7,614 | +734% |
| Other operating charges | 640/8 | €1,539 | €1,489 | -€50 | -3.3% |
| Gross operating margin | 9900 | -€6,582 | -€1,510 | +€5,072 | +77.1% |
| Operating profit (loss) | 9901 | -€9,159 | -€11,650 | -€2,491 | -27.2% |
| Financial charges | 65/66B | €557 | €1,018 | +€461 | +82.6% |
| Recurring financial charges | 65 | €557 | €1,018 | +€461 | +82.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,716 | -€12,668 | -€2,952 | -30.4% |
| Profit (loss) for the period | 9904 | -€9,716 | -€12,668 | -€2,952 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,716 | -€12,668 | -€2,952 | -30.4% |
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 15 October 2026 via checked.be.