Calplace: 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.
Calplace
Largest movements
- Cash -€5,352
down €5,352 (-86.2%), from €6,209 to €857
mainly Net result for the year (-€24,921) and Trade debts (-€4,635)
- Receivables within one year -€3,521
no longer reported in 2023 (was €3,521)
- Stocks and contracts +€1,866
new in 2023: €1,866
- Tangible fixed assets -€760
down €760 (-30.3%), from €2,509 to €1,749
- Profit (loss) carried forward -€24,921
down €24,921 (-65.0%), from -€38,316 to -€63,237
- Short-term financial debts +€19,644
up €19,644 (+102.6%), from €19,155 to €38,799
- Trade debts -€4,635
down €4,635 (-56.1%), from €8,267 to €3,633
- Tax, wage and social debts +€2,336
up €2,336 (+251.8%), from €928 to €3,263
- Other debts -€345
down €345 (-1.5%), from €22,426 to €22,082
- Gross operating margin -€6,525
down €6,525 (-63.4%), from -€10,300 to -€16,825
- Other operating charges -€1,090
down €1,090 (-14.7%), from €7,423 to €6,333
- Financial charges +€568
up €568 (+130.5%), from €435 to €1,003
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,461 | €9,540 | -€7,921 | -45.4% |
| Fixed assets | 21/28 | €7,309 | €6,549 | -€760 | -10.4% |
| Tangible fixed assets | 22/27 | €2,509 | €1,749 | -€760 | -30.3% |
| Plant, machinery and equipment | 23 | €2,509 | €1,749 | -€760 | -30.3% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €10,152 | €2,991 | -€7,160 | -70.5% |
| Stocks and contracts in progress | 3 | - | €1,866 | +€1,866 | |
| Stocks | 30/36 | - | €1,866 | +€1,866 | |
| Amounts receivable within one year | 40/41 | €3,521 | - | -€3,521 | |
| Trade receivables | 40 | €3,521 | - | -€3,521 | |
| Cash at bank and in hand | 54/58 | €6,209 | €857 | -€5,352 | -86.2% |
| Deferred charges and accrued income | 490/1 | €421 | €268 | -€153 | -36.4% |
| Total equity and liabilities | 10/49 | €17,461 | €9,540 | -€7,921 | -45.4% |
| Equity | 10/15 | -€33,316 | -€58,237 | -€24,921 | -74.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,316 | -€63,237 | -€24,921 | -65.0% |
| Amounts payable | 17/49 | €50,776 | €67,777 | +€17,000 | +33.5% |
| Amounts payable within one year | 42/48 | €50,776 | €67,777 | +€17,000 | +33.5% |
| Financial debts | 43 | €19,155 | €38,799 | +€19,644 | +102.6% |
| Credit institutions | 430/8 | €19,155 | €38,799 | +€19,644 | +102.6% |
| Trade debts | 44 | €8,267 | €3,633 | -€4,635 | -56.1% |
| Suppliers | 440/4 | €8,267 | €3,633 | -€4,635 | -56.1% |
| Taxes, remuneration and social security | 45 | €928 | €3,263 | +€2,336 | +251.8% |
| Taxes | 450/3 | €928 | €3,263 | +€2,336 | +251.8% |
| Other amounts payable | 47/48 | €22,426 | €22,082 | -€345 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €760 | = | 0.0% |
| Other operating charges | 640/8 | €7,423 | €6,333 | -€1,090 | -14.7% |
| Gross operating margin | 9900 | -€10,300 | -€16,825 | -€6,525 | -63.4% |
| Operating profit (loss) | 9901 | -€18,483 | -€23,918 | -€5,435 | -29.4% |
| Financial charges | 65/66B | €435 | €1,003 | +€568 | +130.5% |
| Recurring financial charges | 65 | €435 | €1,003 | +€568 | +130.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,918 | -€24,921 | -€6,003 | -31.7% |
| Profit (loss) for the period | 9904 | -€18,918 | -€24,921 | -€6,003 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,918 | -€24,921 | -€6,003 | -31.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.