CALQU'ART: what changed
What changed
CALQU'ART
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
-€55,394
2024 · -€50,968-€4,426
Equity
-€369,115
2024 · -€313,721-€55,394
Cash
€397
2024 · €2,293-€1,896
Balance sheet total
€197,706
2024 · €223,014-€25,308
Largest movements
Assets
- Stocks and contracts -€20,098
down €20,098 (-9.3%), from €216,983 to €196,885
- Receivables within one year -€3,313
down €3,313 (-96.8%), from €3,424 to €110
Equity and liabilities
- Other debts +€91,018
up €91,018 (+27.5%), from €331,094 to €422,111
- Trade debts -€73,664
down €73,664 (-79.8%), from €92,283 to €18,619
- Profit (loss) carried forward -€55,394
down €55,394 (-13.8%), from -€400,904 to -€456,298
- Current portion of long-term debt +€12,733
up €12,733 (+11.9%), from €106,916 to €119,649
Income statement
- Gross operating margin -€4,335
down €4,335 (-19.2%), from -€22,603 to -€26,939
- Write-downs +€351
up €351 (+1.3%), from €27,247 to €27,598
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€50,968
Gross operating margin
-€4,335
Write-downs
-€351
Other operating charges
+€202
Financial charges
+€59
Result 2025
-€55,394
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€14,629
Investment
€0
Financing
+€12,733
Cash 2024
€2,293
From operations (derived)
-€14,629
Net result for the year
-€55,394
Stocks and contracts
+€20,098
Receivables within one year
+€3,313
Trade debts
-€73,664
Other debts
+€91,018
Financing
+€12,733
Current portion of long-term debt
+€12,733
Cash 2025
€397
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,014 | €197,706 | -€25,308 | -11.3% |
| Fixed assets | 21/28 | €314 | €314 | = | 0.0% |
| Financial fixed assets | 28 | €314 | €314 | = | 0.0% |
| Current assets | 29/58 | €222,700 | €197,393 | -€25,308 | -11.4% |
| Stocks and contracts in progress | 3 | €216,983 | €196,885 | -€20,098 | -9.3% |
| Stocks | 30/36 | €216,983 | €196,885 | -€20,098 | -9.3% |
| Amounts receivable within one year | 40/41 | €3,424 | €110 | -€3,313 | -96.8% |
| Other amounts receivable | 41 | €3,424 | €110 | -€3,313 | -96.8% |
| Cash at bank and in hand | 54/58 | €2,293 | €397 | -€1,896 | -82.7% |
| Total equity and liabilities | 10/49 | €223,014 | €197,706 | -€25,308 | -11.3% |
| Equity | 10/15 | -€313,721 | -€369,115 | -€55,394 | -17.7% |
| Contributions | 10/11 | €83,044 | €83,044 | = | 0.0% |
| Reserves | 13 | €4,139 | €4,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,003 | €3,003 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,003 | €3,003 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,136 | €1,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€400,904 | -€456,298 | -€55,394 | -13.8% |
| Amounts payable | 17/49 | €536,735 | €566,822 | +€30,087 | +5.6% |
| Amounts payable within one year | 42/48 | €536,735 | €566,822 | +€30,087 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €106,916 | €119,649 | +€12,733 | +11.9% |
| Trade debts | 44 | €92,283 | €18,619 | -€73,664 | -79.8% |
| Suppliers | 440/4 | €92,283 | €18,619 | -€73,664 | -79.8% |
| Taxes, remuneration and social security | 45 | €6,443 | €6,443 | = | 0.0% |
| Taxes | 450/3 | €6,443 | €6,443 | = | 0.0% |
| Other amounts payable | 47/48 | €331,094 | €422,111 | +€91,018 | +27.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,247 | €27,598 | +€351 | +1.3% |
| Other operating charges | 640/8 | €964 | €762 | -€202 | -20.9% |
| Gross operating margin | 9900 | -€22,603 | -€26,939 | -€4,335 | -19.2% |
| Operating profit (loss) | 9901 | -€50,814 | -€55,299 | -€4,485 | -8.8% |
| Financial charges | 65/66B | €154 | €95 | -€59 | -38.3% |
| Recurring financial charges | 65 | €154 | €95 | -€59 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | -€50,968 | -€55,394 | -€4,426 | -8.7% |
| Profit (loss) for the period | 9904 | -€50,968 | -€55,394 | -€4,426 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,968 | -€55,394 | -€4,426 | -8.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.