CALRISSIA: 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.
CALRISSIA
Largest movements
- Receivables within one year -€17,446
down €17,446 (-48.2%), from €36,163 to €18,717
of which Other amounts receivable: -€19,917
- Tangible fixed assets -€13,092
down €13,092 (-4.5%), from €293,107 to €280,015
of which Leasing and similar rights: -€9,604
- Cash +€9,086
up €9,086 (+29.1%), from €31,186 to €40,271
mainly Net result for the year (+€43,541) and Receivables within one year (+€17,446)
- Other debts -€28,359
down €28,359 (-56.7%), from €50,000 to €21,641
- Debts after one year -€16,800
down €16,800 (-7.7%), from €218,400 to €201,600
- Reserves +€13,950
up €13,950 (+20.9%), from €66,794 to €80,744
- Tax, wage and social debts +€11,227
up €11,227, from €0 to €11,227
- Gross operating margin +€7,133
up €7,133 (+9.3%), from €76,548 to €83,681
- Taxes +€2,425
up €2,425 (+22.9%), from €10,585 to €13,010
- Depreciation -€1,876
down €1,876 (-11.4%), from €16,514 to €14,638
- Other operating charges -€1,140
down €1,140 (-29.7%), from €3,837 to €2,698
- Financial charges -€975
down €975 (-9.1%), from €10,769 to €9,794
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 | €363,007 | €341,557 | -€21,450 | -5.9% |
| Fixed assets | 21/28 | €293,107 | €280,015 | -€13,092 | -4.5% |
| Tangible fixed assets | 22/27 | €293,107 | €280,015 | -€13,092 | -4.5% |
| Land and buildings | 22 | €271,046 | €265,166 | -€5,880 | -2.2% |
| Plant, machinery and equipment | 23 | €82 | €0 | -€82 | -100% |
| Furniture and vehicles | 24 | €12,375 | €14,849 | +€2,474 | +20.0% |
| Leasing and similar rights | 25 | €9,604 | €0 | -€9,604 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €69,900 | €61,542 | -€8,358 | -12.0% |
| Amounts receivable within one year | 40/41 | €36,163 | €18,717 | -€17,446 | -48.2% |
| Trade receivables | 40 | €11,831 | €14,302 | +€2,471 | +20.9% |
| Other amounts receivable | 41 | €24,332 | €4,415 | -€19,917 | -81.9% |
| Cash at bank and in hand | 54/58 | €31,186 | €40,271 | +€9,086 | +29.1% |
| Deferred charges and accrued income | 490/1 | €2,551 | €2,554 | +€3 | +0.1% |
| Total equity and liabilities | 10/49 | €363,007 | €341,557 | -€21,450 | -5.9% |
| Equity | 10/15 | €73,794 | €87,744 | +€13,950 | +18.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €66,794 | €80,744 | +€13,950 | +20.9% |
| Distributable reserves | 133 | €66,794 | €80,744 | +€13,950 | +20.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €289,214 | €253,814 | -€35,400 | -12.2% |
| Amounts payable after more than one year | 17 | €218,400 | €201,600 | -€16,800 | -7.7% |
| Financial debts | 170/4 | €218,400 | €201,600 | -€16,800 | -7.7% |
| Amounts payable within one year | 42/48 | €70,814 | €52,214 | -€18,600 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €19,660 | €16,800 | -€2,860 | -14.5% |
| Trade debts | 44 | €1,154 | €2,545 | +€1,391 | +121% |
| Suppliers | 440/4 | €1,154 | €2,545 | +€1,391 | +121% |
| Taxes, remuneration and social security | 45 | €0 | €11,227 | +€11,227 | |
| Taxes | 450/3 | €0 | €11,227 | +€11,227 | |
| Other amounts payable | 47/48 | €50,000 | €21,641 | -€28,359 | -56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,514 | €14,638 | -€1,876 | -11.4% |
| Other operating charges | 640/8 | €3,837 | €2,698 | -€1,140 | -29.7% |
| Gross operating margin | 9900 | €76,548 | €83,681 | +€7,133 | +9.3% |
| Operating profit (loss) | 9901 | €56,197 | €66,345 | +€10,149 | +18.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €10,769 | €9,794 | -€975 | -9.1% |
| Recurring financial charges | 65 | €10,769 | €9,794 | -€975 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €45,428 | €56,551 | +€11,123 | +24.5% |
| Income taxes | 67/77 | €10,585 | €13,010 | +€2,425 | +22.9% |
| Profit (loss) for the period | 9904 | €34,843 | €43,541 | +€8,699 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,843 | €43,541 | +€8,699 | +25.0% |
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 21 October 2026 via checked.be.