CALTANI: 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.
CALTANI
Largest movements
- Receivables within one year -€7,468
no longer reported in 2025 (was €7,468)
- Stocks and contracts -€5,625
down €5,625 (-21.6%), from €26,030 to €20,405
- Tangible fixed assets -€4,262
no longer reported in 2025 (was €4,262)
- Cash +€4,131
up €4,131 (+189.6%), from €2,179 to €6,310
mainly Receivables within one year (+€7,468) and Stocks and contracts (+€5,625)
- Tax, wage and social debts -€8,441
down €8,441 (-97.2%), from €8,683 to €242
of which Taxes: -€8,042
- Profit (loss) carried forward -€3,770
down €3,770 (-13.9%), from €27,204 to €23,434
- Trade debts -€1,256
down €1,256 (-81.0%), from €1,551 to €295
- Gross operating margin -€33,953
down €33,953 (-83.8%), from €40,539 to €6,587
- Depreciation -€5,329
down €5,329 (-55.6%), from €9,591 to €4,262
- Other operating charges +€5,042
up €5,042 (+1676.5%), from €301 to €5,343
- Taxes -€4,282
down €4,282 (-94.6%), from €4,525 to €242
- Staff costs -€3,823
no longer reported in 2025 (was €3,823)
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.
Cash bridge derived
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 | €42,939 | €29,715 | -€13,224 | -30.8% |
| Fixed assets | 21/28 | €7,262 | €3,000 | -€4,262 | -58.7% |
| Tangible fixed assets | 22/27 | €4,262 | - | -€4,262 | |
| Furniture and vehicles | 24 | €4,262 | - | -€4,262 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €35,677 | €26,715 | -€8,962 | -25.1% |
| Stocks and contracts in progress | 3 | €26,030 | €20,405 | -€5,625 | -21.6% |
| Stocks | 30/36 | €26,030 | €20,405 | -€5,625 | -21.6% |
| Amounts receivable within one year | 40/41 | €7,468 | - | -€7,468 | |
| Other amounts receivable | 41 | €7,468 | - | -€7,468 | |
| Cash at bank and in hand | 54/58 | €2,179 | €6,310 | +€4,131 | +189.6% |
| Total equity and liabilities | 10/49 | €42,939 | €29,715 | -€13,224 | -30.8% |
| Equity | 10/15 | €32,704 | €28,934 | -€3,770 | -11.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,204 | €23,434 | -€3,770 | -13.9% |
| Amounts payable | 17/49 | €10,235 | €781 | -€9,454 | -92.4% |
| Amounts payable within one year | 42/48 | €10,235 | €781 | -€9,454 | -92.4% |
| Trade debts | 44 | €1,551 | €295 | -€1,256 | -81.0% |
| Suppliers | 440/4 | €1,551 | €295 | -€1,256 | -81.0% |
| Taxes, remuneration and social security | 45 | €8,683 | €242 | -€8,441 | -97.2% |
| Taxes | 450/3 | €8,284 | €242 | -€8,042 | -97.1% |
| Remuneration and social security | 454/9 | €399 | - | -€399 | |
| Other amounts payable | 47/48 | - | €243 | +€243 | |
| Remuneration, social security and pensions | 62 | €3,823 | - | -€3,823 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,591 | €4,262 | -€5,329 | -55.6% |
| Other operating charges | 640/8 | €301 | €5,343 | +€5,042 | +1676.5% |
| Non-recurring operating charges | 66A | €6,965 | - | -€6,965 | |
| Gross operating margin | 9900 | €40,539 | €6,587 | -€33,953 | -83.8% |
| Operating profit (loss) | 9901 | €19,859 | -€3,019 | -€22,877 | |
| Financial charges | 65/66B | €680 | €509 | -€171 | -25.1% |
| Recurring financial charges | 65 | €680 | €509 | -€171 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €19,179 | -€3,528 | -€22,707 | |
| Income taxes | 67/77 | €4,525 | €242 | -€4,282 | -94.6% |
| Profit (loss) for the period | 9904 | €14,654 | -€3,770 | -€18,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,654 | -€3,770 | -€18,424 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.