CALSTERHOEF: 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.
CALSTERHOEF
Largest movements
- Tangible fixed assets +€48,173
up €48,173 (+12.6%), from €383,629 to €431,802
of which Furniture and vehicles: +€69,389
- Cash -€36,154
down €36,154 (-66.4%), from €54,466 to €18,312
mainly Investment in fixed assets (net) (-€83,947) and Net result for the year (-€39,977)
- Deferred charges and accrued income -€11,550
down €11,550 (-94.1%), from €12,269 to €720
- Other debts +€78,289
up €78,289 (+60.3%), from €129,914 to €208,202
- Profit (loss) carried forward -€39,977
down €39,977 (-64.6%), from €61,864 to €21,887
- Debts after one year -€17,729
down €17,729 (-7.5%), from €235,235 to €217,506
- Tax, wage and social debts -€10,136
down €10,136 (-45.1%), from €22,456 to €12,320
of which Taxes: -€9,806
- Trade debts -€7,541
down €7,541 (-77.9%), from €9,683 to €2,143
- Gross operating margin -€82,162
down €82,162 (-97.4%), from €84,374 to €2,213
- Depreciation +€12,760
up €12,760 (+55.4%), from €23,014 to €35,774
- Taxes -€12,351
down €12,351 (-99.7%), from €12,392 to €41
- Staff costs -€6,354
down €6,354, from €6,038 to -€316
- Financial charges -€2,305
down €2,305 (-28.6%), from €8,052 to €5,747
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 | €480,664 | €483,787 | +€3,123 | +0.6% |
| Fixed assets | 21/28 | €383,629 | €431,802 | +€48,173 | +12.6% |
| Tangible fixed assets | 22/27 | €383,629 | €431,802 | +€48,173 | +12.6% |
| Land and buildings | 22 | €376,894 | €356,766 | -€20,128 | -5.3% |
| Plant, machinery and equipment | 23 | €3,339 | €2,251 | -€1,088 | -32.6% |
| Furniture and vehicles | 24 | €3,396 | €72,785 | +€69,389 | +2,043% |
| Current assets | 29/58 | €97,035 | €51,985 | -€45,050 | -46.4% |
| Stocks and contracts in progress | 3 | €14,000 | €14,000 | = | 0.0% |
| Stocks | 30/36 | €14,000 | €14,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,300 | €18,953 | +€2,653 | +16.3% |
| Trade receivables | 40 | €15,168 | €436 | -€14,732 | -97.1% |
| Other amounts receivable | 41 | €1,132 | €18,517 | +€17,385 | +1,536% |
| Cash at bank and in hand | 54/58 | €54,466 | €18,312 | -€36,154 | -66.4% |
| Deferred charges and accrued income | 490/1 | €12,269 | €720 | -€11,550 | -94.1% |
| Total equity and liabilities | 10/49 | €480,664 | €483,787 | +€3,123 | +0.6% |
| Equity | 10/15 | €65,864 | €25,887 | -€39,977 | -60.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,864 | €21,887 | -€39,977 | -64.6% |
| Amounts payable | 17/49 | €414,801 | €457,900 | +€43,099 | +10.4% |
| Amounts payable after more than one year | 17 | €235,235 | €217,506 | -€17,729 | -7.5% |
| Financial debts | 170/4 | €235,235 | €217,506 | -€17,729 | -7.5% |
| Amounts payable within one year | 42/48 | €179,566 | €240,394 | +€60,828 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €17,512 | €17,729 | +€217 | +1.2% |
| Trade debts | 44 | €9,683 | €2,143 | -€7,541 | -77.9% |
| Suppliers | 440/4 | €9,683 | €2,143 | -€7,541 | -77.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €22,456 | €12,320 | -€10,136 | -45.1% |
| Taxes | 450/3 | €22,125 | €12,320 | -€9,806 | -44.3% |
| Remuneration and social security | 454/9 | €331 | €0 | -€331 | -100% |
| Other amounts payable | 47/48 | €129,914 | €208,202 | +€78,289 | +60.3% |
| Remuneration, social security and pensions | 62 | €6,038 | -€316 | -€6,354 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,014 | €35,774 | +€12,760 | +55.4% |
| Other operating charges | 640/8 | €857 | €944 | +€86 | +10.1% |
| Gross operating margin | 9900 | €84,374 | €2,213 | -€82,162 | -97.4% |
| Operating profit (loss) | 9901 | €54,465 | -€34,189 | -€88,654 | |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.9% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.9% |
| Financial charges | 65/66B | €8,052 | €5,747 | -€2,305 | -28.6% |
| Recurring financial charges | 65 | €8,052 | €5,747 | -€2,305 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €46,422 | -€39,936 | -€86,357 | |
| Income taxes | 67/77 | €12,392 | €41 | -€12,351 | -99.7% |
| Profit (loss) for the period | 9904 | €34,029 | -€39,977 | -€74,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,029 | -€39,977 | -€74,006 |
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 15 October 2026 via checked.be.