CALPCONSULT: 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.
CALPCONSULT
Largest movements
- Receivables within one year -€14,704
down €14,704 (-75.1%), from €19,591 to €4,887
of which Trade receivables: -€14,201
- Cash -€3,405
down €3,405 (-11.3%), from €30,024 to €26,619
mainly Net result for the year (-€20,004) and Current portion of long-term debt (-€2,125)
- Tangible fixed assets -€1,971
down €1,971 (-97.7%), from €2,017 to €46
of which Furniture and vehicles: -€1,905
- Profit (loss) carried forward -€20,004
new in 2025: -€20,004
- Other debts +€3,398
up €3,398 (+42.1%), from €8,063 to €11,460
- Current portion of long-term debt -€2,125
no longer reported in 2025 (was €2,125)
- Tax, wage and social debts -€1,601
down €1,601 (-90.1%), from €1,777 to €176
- Gross operating margin -€30,080
down €30,080, from €12,904 to -€17,175
- Depreciation -€4,984
down €4,984 (-71.7%), from €6,954 to €1,971
- Taxes -€2,038
down €2,038 (-89.8%), from €2,268 to €230
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 | €51,632 | €31,552 | -€20,080 | -38.9% |
| Fixed assets | 21/28 | €2,017 | €46 | -€1,971 | -97.7% |
| Tangible fixed assets | 22/27 | €2,017 | €46 | -€1,971 | -97.7% |
| Plant, machinery and equipment | 23 | €112 | €46 | -€66 | -58.9% |
| Furniture and vehicles | 24 | €1,905 | - | -€1,905 | |
| Current assets | 29/58 | €49,615 | €31,506 | -€18,109 | -36.5% |
| Amounts receivable within one year | 40/41 | €19,591 | €4,887 | -€14,704 | -75.1% |
| Trade receivables | 40 | €18,883 | €4,682 | -€14,201 | -75.2% |
| Other amounts receivable | 41 | €708 | €205 | -€503 | -71.1% |
| Cash at bank and in hand | 54/58 | €30,024 | €26,619 | -€3,405 | -11.3% |
| Total equity and liabilities | 10/49 | €51,632 | €31,552 | -€20,080 | -38.9% |
| Equity | 10/15 | €39,663 | €19,659 | -€20,004 | -50.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,163 | €37,163 | = | 0.0% |
| Distributable reserves | 133 | €37,163 | €37,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,004 | -€20,004 | |
| Amounts payable | 17/49 | €11,968 | €11,893 | -€75 | -0.6% |
| Amounts payable within one year | 42/48 | €11,968 | €11,893 | -€75 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €2,125 | - | -€2,125 | |
| Financial debts | 43 | - | €247 | +€247 | |
| Credit institutions | 430/8 | - | €247 | +€247 | |
| Trade debts | 44 | €3 | €9 | +€6 | +177.6% |
| Suppliers | 440/4 | €3 | €9 | +€6 | +177.6% |
| Taxes, remuneration and social security | 45 | €1,777 | €176 | -€1,601 | -90.1% |
| Taxes | 450/3 | €1,777 | €176 | -€1,601 | -90.1% |
| Other amounts payable | 47/48 | €8,063 | €11,460 | +€3,398 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,954 | €1,971 | -€4,984 | -71.7% |
| Other operating charges | 640/8 | €526 | €478 | -€49 | -9.3% |
| Gross operating margin | 9900 | €12,904 | -€17,175 | -€30,080 | |
| Operating profit (loss) | 9901 | €5,424 | -€19,624 | -€25,047 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +3833.3% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +3833.3% |
| Financial charges | 65/66B | €189 | €152 | -€38 | -19.9% |
| Recurring financial charges | 65 | €189 | €152 | -€38 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €5,235 | -€19,774 | -€25,008 | |
| Income taxes | 67/77 | €2,268 | €230 | -€2,038 | -89.8% |
| Profit (loss) for the period | 9904 | €2,967 | -€20,004 | -€22,971 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,967 | -€20,004 | -€22,971 |
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 12 October 2026 via checked.be.