CALTERA: 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.
CALTERA
Largest movements
- Tangible fixed assets -€17,932
down €17,932 (-15.4%), from €116,697 to €98,765
of which Land and buildings: -€13,973
- Cash +€12,444
up €12,444 (+124.4%), from €10,001 to €22,445
mainly Depreciation (+€48,023) and Net result for the year (+€46,875)
- Accrued charges and deferred income -€48,692
down €48,692 (-32.5%), from €150,002 to €101,310
- Profit (loss) carried forward +€46,875
up €46,875 (+17.3%), from €271,416 to €318,291
- Tax, wage and social debts -€22,077
down €22,077 (-41.7%), from €52,886 to €30,810
of which Taxes: -€31,719
- Trade debts +€15,137
up €15,137 (+17.9%), from €84,680 to €99,817
- Gross operating margin -€45,865
down €45,865 (-19.8%), from €231,771 to €185,906
- Staff costs -€34,282
down €34,282 (-27.3%), from €125,543 to €91,261
- Financial income +€8,265
up €8,265 (+72.3%), from €11,427 to €19,693
- Taxes -€2,542
down €2,542 (-19.0%), from €13,358 to €10,816
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €634,625 | €625,868 | -€8,757 | -1.4% |
| Fixed assets | 21/28 | €116,697 | €98,765 | -€17,932 | -15.4% |
| Tangible fixed assets | 22/27 | €116,697 | €98,765 | -€17,932 | -15.4% |
| Land and buildings | 22 | €42,008 | €28,036 | -€13,973 | -33.3% |
| Plant, machinery and equipment | 23 | €10,909 | €14,701 | +€3,792 | +34.8% |
| Furniture and vehicles | 24 | €58,843 | €51,677 | -€7,167 | -12.2% |
| Other tangible fixed assets | 26 | €4,937 | €4,352 | -€585 | -11.9% |
| Current assets | 29/58 | €517,928 | €527,103 | +€9,175 | +1.8% |
| Amounts receivable within one year | 40/41 | €507,926 | €504,657 | -€3,269 | -0.6% |
| Trade receivables | 40 | €192,275 | €118,468 | -€73,807 | -38.4% |
| Other amounts receivable | 41 | €315,652 | €386,190 | +€70,538 | +22.3% |
| Cash at bank and in hand | 54/58 | €10,001 | €22,445 | +€12,444 | +124.4% |
| Total equity and liabilities | 10/49 | €634,625 | €625,868 | -€8,757 | -1.4% |
| Equity | 10/15 | €310,626 | €357,501 | +€46,875 | +15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,610 | €20,610 | = | 0.0% |
| Legal reserve | 130 | €20,610 | €20,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,416 | €318,291 | +€46,875 | +17.3% |
| Provisions and deferred taxes | 16 | €33,430 | €33,430 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €33,430 | €33,430 | = | 0.0% |
| Major repairs and maintenance | 162 | €33,430 | €33,430 | = | 0.0% |
| Amounts payable | 17/49 | €290,569 | €234,936 | -€55,632 | -19.1% |
| Amounts payable within one year | 42/48 | €140,567 | €133,626 | -€6,940 | -4.9% |
| Trade debts | 44 | €84,680 | €99,817 | +€15,137 | +17.9% |
| Suppliers | 440/4 | €84,680 | €99,817 | +€15,137 | +17.9% |
| Advances received on contracts in progress | 46 | €3,000 | €3,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €52,886 | €30,810 | -€22,077 | -41.7% |
| Taxes | 450/3 | €37,038 | €5,319 | -€31,719 | -85.6% |
| Remuneration and social security | 454/9 | €15,849 | €25,491 | +€9,642 | +60.8% |
| Accrued charges and deferred income | 492/3 | €150,002 | €101,310 | -€48,692 | -32.5% |
| Remuneration, social security and pensions | 62 | €125,543 | €91,261 | -€34,282 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,023 | €48,023 | = | 0.0% |
| Other operating charges | 640/8 | €4,622 | €6,183 | +€1,562 | +33.8% |
| Gross operating margin | 9900 | €231,771 | €185,906 | -€45,865 | -19.8% |
| Operating profit (loss) | 9901 | €53,584 | €40,439 | -€13,145 | -24.5% |
| Financial income | 75/76B | €11,427 | €19,693 | +€8,265 | +72.3% |
| Recurring financial income | 75 | €11,427 | €19,693 | +€8,265 | +72.3% |
| Financial charges | 65/66B | €2,064 | €2,440 | +€376 | +18.2% |
| Recurring financial charges | 65 | €2,064 | €2,440 | +€376 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €62,947 | €57,691 | -€5,256 | -8.3% |
| Income taxes | 67/77 | €13,358 | €10,816 | -€2,542 | -19.0% |
| Profit (loss) for the period | 9904 | €49,589 | €46,875 | -€2,714 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,589 | €46,875 | -€2,714 | -5.5% |
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 7 October 2026 via checked.be.