CALQUE: 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.
CALQUE
Largest movements
- Tangible fixed assets +€648,218
up €648,218 (+27.7%), from €2.3m to €3.0m
of which Land and buildings: +€537,701
- Other debts +€935,482
up €935,482 (+1066.1%), from €87,746 to €1.0m
- Short-term financial debts -€330,000
down €330,000 (-18.0%), from €1.8m to €1.5m
of which Other loans: -€330,000
- Trade debts +€39,716
up €39,716 (+475.4%), from €8,355 to €48,070
- Purchases and services +€2,382
up €2,382 (+14.3%), from €16,716 to €19,098
- Turnover +€2,099
up €2,099 (+4.9%), from €43,132 to €45,231
- Financial charges +€2,085
up €2,085 (+50.2%), from €4,154 to €6,240
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,384,684 | €3,011,701 | +€627,017 | +26.3% |
| Fixed assets | 21/28 | €2,340,796 | €2,989,013 | +€648,218 | +27.7% |
| Tangible fixed assets | 22/27 | €2,340,796 | €2,989,013 | +€648,218 | +27.7% |
| Land and buildings | 22 | €2,302,529 | €2,840,230 | +€537,701 | +23.4% |
| Plant, machinery and equipment | 23 | €275 | €16,417 | +€16,143 | +5874.5% |
| Furniture and vehicles | 24 | €6,608 | €42,659 | +€36,051 | +545.5% |
| Assets under construction and advance payments | 27 | €31,383 | €89,706 | +€58,323 | +185.8% |
| Current assets | 29/58 | €43,888 | €22,688 | -€21,200 | -48.3% |
| Amounts receivable within one year | 40/41 | €119 | €6,033 | +€5,914 | +4959.2% |
| Trade receivables | 40 | €119 | €6,033 | +€5,914 | +4959.2% |
| Cash at bank and in hand | 54/58 | €43,384 | €16,655 | -€26,729 | -61.6% |
| Deferred charges and accrued income | 490/1 | €385 | - | -€385 | |
| Total equity and liabilities | 10/49 | €2,384,684 | €3,011,701 | +€627,017 | +26.3% |
| Equity | 10/15 | €114,539 | €113,215 | -€1,323 | -1.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €125,000 | €125,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Other | 1319 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,461 | -€61,785 | -€1,323 | -2.2% |
| Amounts payable | 17/49 | €2,270,145 | €2,898,486 | +€628,341 | +27.7% |
| Amounts payable after more than one year | 17 | €324,927 | €305,637 | -€19,290 | -5.9% |
| Financial debts | 170/4 | €324,927 | €305,637 | -€19,290 | -5.9% |
| Amounts payable within one year | 42/48 | €1,945,218 | €2,590,588 | +€645,370 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €19,117 | €19,290 | +€173 | +0.9% |
| Financial debts | 43 | €1,830,000 | €1,500,000 | -€330,000 | -18.0% |
| Credit institutions | 430/8 | €1,500,000 | €1,500,000 | = | 0.0% |
| Other loans | 439 | €330,000 | - | -€330,000 | |
| Trade debts | 44 | €8,355 | €48,070 | +€39,716 | +475.4% |
| Suppliers | 440/4 | €8,355 | €48,070 | +€39,716 | +475.4% |
| Other amounts payable | 47/48 | €87,746 | €1,023,228 | +€935,482 | +1066.1% |
| Accrued charges and deferred income | 492/3 | - | €2,260 | +€2,260 | |
| Turnover | 70 | €43,132 | €45,231 | +€2,099 | +4.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,716 | €19,098 | +€2,382 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,753 | €18,014 | +€261 | +1.5% |
| Other operating charges | 640/8 | €3,106 | €3,205 | +€99 | +3.2% |
| Gross operating margin | 9900 | €26,416 | €26,133 | -€283 | -1.1% |
| Operating profit (loss) | 9901 | €5,557 | €4,913 | -€643 | -11.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €4,154 | €6,240 | +€2,085 | +50.2% |
| Recurring financial charges | 65 | €4,154 | €6,240 | +€2,085 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | €1,402 | -€1,323 | -€2,726 | |
| Profit (loss) for the period | 9904 | €1,402 | -€1,323 | -€2,726 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,402 | -€1,323 | -€2,726 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.