CALSA: 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.
What changed
CALSA
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€998,670
2023 · €1.5m-€497,189
Equity
€8.7m
2023 · €8.2m+€450,607
Cash
€1.7m
2023 · €1.8m-€93,165
Balance sheet total
€16.9m
2023 · €16.4m+€512,597
Largest movements
Assets
- Tangible fixed assets +€1.2m
up €1.2m (+24.9%), from €4.8m to €6.0m
of which Land and buildings: +€1.2m
- Financial fixed assets -€246,588
down €246,588 (-11.5%), from €2.1m to €1.9m
of which Affiliated companies: -€246,588
- Receivables within one year -€231,012
down €231,012 (-3.6%), from €6.5m to €6.2m
of which Trade receivables: -€226,986
- Current investments -€218,250
down €218,250 (-100.0%), from €218,250 to €0
Equity and liabilities
- Trade debts -€844,472
down €844,472 (-18.4%), from €4.6m to €3.8m
- Debts after one year +€670,936
up €670,936 (+42.3%), from €1.6m to €2.3m
- Reserves +€525,607
up €525,607 (+10.4%), from €5.0m to €5.6m
of which Distributable reserves: +€508,129
- Other debts +€220,107
up €220,107 (+62.1%), from €354,633 to €574,740
Income statement
- Turnover -€11.2m
down €11.2m (-18.3%), from €61.5m to €50.2m
- Goods and materials -€9.9m
down €9.9m (-18.9%), from €52.6m to €42.7m
of which Purchases: -€9.8m
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.
Result 2023
€1.5m
Turnover
-€11.2m
Other operating income
+€228,073
Goods and materials
+€9.9m
Services and other goods
+€129,563
Staff costs
+€253,610
Depreciation
-€244,959
Write-downs
+€31,413
Provisions
+€117,000
Other operating charges
+€34,455
Other operating items
+€10,226
Financial income
+€50,426
Financial charges
+€33,652
Taxes
+€181,412
Deferred taxes and other
+€962
Result 2024
€998,670
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.
From operations
+€895,767
Investment
-€1.3m
Financing
+€270,637
Cash 2023
€1.8m
From operations (derived)
+€895,767
Net result for the year
+€998,670
Depreciation
+€595,112
Receivables after one year
-€43,392
Stocks and contracts
-€115,493
Receivables within one year
+€231,012
Deferred charges and accrued income
-€13,431
Provisions
-€54,462
Trade debts
-€844,472
Tax, wage and social debts
-€68,536
Advances received
-€9,348
Other debts
+€220,107
Investment (derived)
-€1.3m
Investment in fixed assets (net)
-€1.5m
Current investments
+€218,250
Financing
+€270,637
Debts after one year
+€670,936
Current portion of long-term debt
+€147,765
Contributions, distributions and other
-€548,064
Cash 2024
€1.7m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,364,741 | €16,877,338 | +€512,597 | +3.1% |
| Fixed assets | 21/28 | €7,412,574 | €8,295,281 | +€882,707 | +11.9% |
| Intangible fixed assets | 21 | €475,401 | €412,613 | -€62,788 | -13.2% |
| Tangible fixed assets | 22/27 | €4,790,170 | €5,982,253 | +€1.2m | +24.9% |
| Land and buildings | 22 | €4,465,308 | €5,670,917 | +€1.2m | +27.0% |
| Plant, machinery and equipment | 23 | €114,182 | €98,720 | -€15,462 | -13.5% |
| Furniture and vehicles | 24 | €135,387 | €167,490 | +€32,104 | +23.7% |
| Leasing and similar rights | 25 | €75,293 | €45,126 | -€30,167 | -40.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €2,147,003 | €1,900,415 | -€246,588 | -11.5% |
| Affiliated companies | 280/1 | €2,144,836 | €1,898,248 | -€246,588 | -11.5% |
| Participating interests | 280 | €654,761 | €0 | -€654,761 | -100.0% |
| Amounts receivable | 281 | €1,490,075 | €1,898,248 | +€408,173 | +27.4% |
| Other financial fixed assets | 284/8 | €2,167 | €2,167 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,167 | €2,167 | = | 0.0% |
| Current assets | 29/58 | €8,952,167 | €8,582,057 | -€370,111 | -4.1% |
| Amounts receivable after more than one year | 29 | €73,758 | €117,149 | +€43,392 | +58.8% |
| Trade receivables | 290 | €73,758 | €117,149 | +€43,392 | +58.8% |
| Stocks and contracts in progress | 3 | €397,401 | €512,894 | +€115,493 | +29.1% |
| Stocks | 30/36 | €397,401 | €512,894 | +€115,493 | +29.1% |
| Raw materials and consumables | 30/31 | €113,066 | €143,400 | +€30,334 | +26.8% |
| Goods purchased for resale | 34 | €284,334 | €369,494 | +€85,160 | +30.0% |
| Amounts receivable within one year | 40/41 | €6,472,931 | €6,241,919 | -€231,012 | -3.6% |
| Trade receivables | 40 | €5,897,340 | €5,670,354 | -€226,986 | -3.8% |
| Other amounts receivable | 41 | €575,590 | €571,564 | -€4,026 | -0.7% |
| Current investments | 50/53 | €218,250 | €0 | -€218,250 | -100.0% |
| Other investments | 51/53 | €218,250 | €0 | -€218,250 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,757,425 | €1,664,261 | -€93,165 | -5.3% |
| Deferred charges and accrued income | 490/1 | €32,403 | €45,833 | +€13,431 | +41.4% |
| Total equity and liabilities | 10/49 | €16,364,741 | €16,877,338 | +€512,597 | +3.1% |
| Equity | 10/15 | €8,220,574 | €8,671,181 | +€450,607 | +5.5% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Capital | 10 | €350,000 | €350,000 | = | 0.0% |
| Issued capital | 100 | €350,000 | €350,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,825,000 | €2,750,000 | -€75,000 | -2.7% |
| Reserves | 13 | €5,045,574 | €5,571,181 | +€525,607 | +10.4% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Legal reserve | 130 | €35,000 | €35,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €150,194 | €167,672 | +€17,478 | +11.6% |
| Distributable reserves | 133 | €4,860,380 | €5,368,508 | +€508,129 | +10.5% |
| Provisions and deferred taxes | 16 | €58,500 | €4,038 | -€54,462 | -93.1% |
| Provisions for liabilities and charges | 160/5 | €58,500 | €0 | -€58,500 | -100.0% |
| Other liabilities and charges | 164/5 | €58,500 | €0 | -€58,500 | -100.0% |
| Deferred taxes | 168 | - | €4,038 | +€4,038 | |
| Amounts payable | 17/49 | €8,085,668 | €8,202,119 | +€116,452 | +1.4% |
| Amounts payable after more than one year | 17 | €1,585,702 | €2,256,637 | +€670,936 | +42.3% |
| Financial debts | 170/4 | €1,585,702 | €2,256,637 | +€670,936 | +42.3% |
| Leasing and similar obligations | 172 | €36,736 | €9,224 | -€27,512 | -74.9% |
| Credit institutions | 173 | €1,548,966 | €2,247,414 | +€698,448 | +45.1% |
| Amounts payable within one year | 42/48 | €6,499,966 | €5,945,482 | -€554,484 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €558,799 | €706,564 | +€147,765 | +26.4% |
| Trade debts | 44 | €4,595,301 | €3,750,829 | -€844,472 | -18.4% |
| Suppliers | 440/4 | €4,595,301 | €3,750,829 | -€844,472 | -18.4% |
| Advances received on contracts in progress | 46 | €436,220 | €426,872 | -€9,348 | -2.1% |
| Taxes, remuneration and social security | 45 | €555,012 | €486,476 | -€68,536 | -12.3% |
| Taxes | 450/3 | €346,680 | €367,724 | +€21,044 | +6.1% |
| Remuneration and social security | 454/9 | €208,332 | €118,752 | -€89,580 | -43.0% |
| Other amounts payable | 47/48 | €354,633 | €574,740 | +€220,107 | +62.1% |
| Operating income | 70/76A | €61,970,702 | €50,991,450 | -€11.0m | -17.7% |
| Turnover | 70 | €61,484,949 | €50,238,436 | -€11.2m | -18.3% |
| Other operating income | 74 | €443,194 | €671,266 | +€228,073 | +51.5% |
| Non-recurring operating income | 76A | €42,559 | €81,748 | +€39,189 | +92.1% |
| Operating charges | 60/66A | €59,814,109 | €49,598,499 | -€10.2m | -17.1% |
| Goods for resale, raw materials and consumables | 60 | €52,592,665 | €42,669,173 | -€9.9m | -18.9% |
| Purchases | 600/8 | €52,560,519 | €42,784,667 | -€9.8m | -18.6% |
| Change in stocks: decrease (increase) | 609 | €32,146 | -€115,493 | -€147,639 | |
| Services and other goods | 61 | €5,109,330 | €4,979,767 | -€129,563 | -2.5% |
| Remuneration, social security and pensions | 62 | €1,568,679 | €1,315,069 | -€253,610 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €350,153 | €595,112 | +€244,959 | +70.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,313 | €7,900 | -€31,413 | -79.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €58,500 | -€58,500 | -€117,000 | |
| Other operating charges | 640/8 | €82,200 | €47,745 | -€34,455 | -41.9% |
| Non-recurring operating charges | 66A | €13,270 | €42,233 | +€28,963 | +218.3% |
| Operating profit (loss) | 9901 | €2,156,593 | €1,392,952 | -€763,641 | -35.4% |
| Financial income | 75/76B | €66,177 | €116,603 | +€50,426 | +76.2% |
| Recurring financial income | 75 | €66,177 | €116,603 | +€50,426 | +76.2% |
| Income from financial fixed assets | 750 | €38,111 | €59,620 | +€21,508 | +56.4% |
| Income from current assets | 751 | €15,029 | €1,147 | -€13,882 | -92.4% |
| Other financial income | 752/9 | €13,037 | €55,836 | +€42,800 | +328.3% |
| Financial charges | 65/66B | €147,092 | €113,439 | -€33,652 | -22.9% |
| Recurring financial charges | 65 | €147,092 | €113,439 | -€33,652 | -22.9% |
| Debt charges | 650 | €98,679 | €91,771 | -€6,907 | -7.0% |
| Other financial charges | 652/9 | €48,413 | €21,668 | -€26,745 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €2,075,678 | €1,396,116 | -€679,563 | -32.7% |
| Transfer from deferred taxes | 780 | - | €962 | +€962 | |
| Income taxes | 67/77 | €579,818 | €398,407 | -€181,412 | -31.3% |
| Taxes | 670/3 | €580,868 | €398,407 | -€182,462 | -31.4% |
| Tax adjustments and reversals of tax provisions | 77 | €1,050 | €0 | -€1,050 | -100.0% |
| Profit (loss) for the period | 9904 | €1,495,860 | €998,670 | -€497,189 | -33.2% |
| Transfer from tax-exempt reserves | 789 | €10,526 | €9,198 | -€1,328 | -12.6% |
| Transfer to tax-exempt reserves | 689 | €16,838 | €0 | -€16,838 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,489,547 | €1,007,869 | -€481,679 | -32.3% |
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.