CALSIUS & CO: 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.
CALSIUS & CO
Largest movements
- Cash -€17,707
down €17,707 (-11.2%), from €158,571 to €140,864
mainly Other debts (-€20,000) and Investment in fixed assets (net) (-€2,997)
- Receivables within one year -€6,327
down €6,327 (-46.9%), from €13,503 to €7,176
of which Trade receivables: -€3,326
- Other debts -€20,000
down €20,000 (-100%), from €20,000 to €0
- Tax, wage and social debts -€2,788
down €2,788 (-31.9%), from €8,731 to €5,943
of which Taxes: -€2,788
- Gross operating margin -€15,160
down €15,160 (-79.2%), from €19,132 to €3,971
- Taxes -€7,578
down €7,578 (-99.4%), from €7,620 to €42
- Depreciation -€995
down €995 (-29.3%), from €3,400 to €2,405
- Financial income -€443
down €443 (-26.0%), from €1,703 to €1,260
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 | €181,379 | €158,057 | -€23,321 | -12.9% |
| Fixed assets | 21/28 | €8,279 | €8,871 | +€592 | +7.1% |
| Tangible fixed assets | 22/27 | €5,779 | €6,371 | +€592 | +10.2% |
| Furniture and vehicles | 24 | €5,779 | €6,371 | +€592 | +10.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €173,100 | €149,187 | -€23,913 | -13.8% |
| Amounts receivable within one year | 40/41 | €13,503 | €7,176 | -€6,327 | -46.9% |
| Trade receivables | 40 | €6,501 | €3,174 | -€3,326 | -51.2% |
| Other amounts receivable | 41 | €7,002 | €4,001 | -€3,001 | -42.9% |
| Cash at bank and in hand | 54/58 | €158,571 | €140,864 | -€17,707 | -11.2% |
| Deferred charges and accrued income | 490/1 | €1,026 | €1,147 | +€121 | +11.8% |
| Total equity and liabilities | 10/49 | €181,379 | €158,057 | -€23,321 | -12.9% |
| Equity | 10/15 | €151,128 | €149,970 | -€1,158 | -0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €144,928 | €144,928 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €144,928 | €144,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€1,158 | -€1,158 | |
| Amounts payable | 17/49 | €30,250 | €8,087 | -€22,163 | -73.3% |
| Amounts payable within one year | 42/48 | €30,250 | €8,087 | -€22,163 | -73.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,519 | €2,144 | +€624 | +41.1% |
| Suppliers | 440/4 | €1,519 | €2,144 | +€624 | +41.1% |
| Taxes, remuneration and social security | 45 | €8,731 | €5,943 | -€2,788 | -31.9% |
| Taxes | 450/3 | €8,731 | €5,943 | -€2,788 | -31.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,000 | €0 | -€20,000 | -100% |
| Non-recurring operating income | 76A | €0 | €350 | +€350 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,400 | €2,405 | -€995 | -29.3% |
| Other operating charges | 640/8 | €830 | €862 | +€32 | +3.9% |
| Non-recurring operating charges | 66A | - | €2,810 | +€2,810 | |
| Gross operating margin | 9900 | €19,132 | €3,971 | -€15,160 | -79.2% |
| Operating profit (loss) | 9901 | €14,902 | -€2,105 | -€17,007 | |
| Financial income | 75/76B | €1,703 | €1,260 | -€443 | -26.0% |
| Recurring financial income | 75 | €1,703 | €1,260 | -€443 | -26.0% |
| Financial charges | 65/66B | €239 | €271 | +€32 | +13.4% |
| Recurring financial charges | 65 | €239 | €271 | +€32 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €16,366 | -€1,116 | -€17,482 | |
| Income taxes | 67/77 | €7,620 | €42 | -€7,578 | -99.4% |
| Profit (loss) for the period | 9904 | €8,746 | -€1,158 | -€9,905 | |
| Transfer from tax-exempt reserves | 789 | €4,859 | €0 | -€4,859 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €13,606 | -€1,158 | -€14,764 |
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 14 October 2026 via checked.be.