CALU Pgmbh: what changed
What changed
CALU Pgmbh
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
-€38,119
2024 · -€39,022+€903
Equity
-€39,444
2024 · -€367-€39,077
Cash
€6
2024 · €6
Balance sheet total
€343,757
2024 · €382,224-€38,467
Largest movements
Assets
- Tangible fixed assets -€34,921
down €34,921 (-12.2%), from €287,376 to €252,455
of which Plant, machinery and equipment: -€21,716
Equity and liabilities
- Profit (loss) carried forward -€38,119
down €38,119 (-121%), from -€31,494 to -€69,614
- Debts after one year -€26,395
down €26,395 (-9.4%), from €280,159 to €253,763
of which Financial debts: -€26,395
- Other debts +€20,000
up €20,000 (+100%), from €20,000 to €40,000
- Short-term financial debts +€16,671
up €16,671 (+67.9%), from €24,537 to €41,208
- Trade debts -€7,266
down €7,266 (-53.7%), from €13,525 to €6,258
Income statement
- Gross operating margin -€6,683
down €6,683 (-6.2%), from €108,433 to €101,750
- Staff costs -€3,647
down €3,647 (-3.5%), from €104,083 to €100,436
- Depreciation -€3,322
down €3,322 (-8.7%), from €38,244 to €34,921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,022
Gross operating margin
-€6,683
Staff costs
+€3,647
Depreciation
+€3,322
Other operating charges
+€339
Financial income
+€1,009
Financial charges
-€1,077
Taxes
+€345
Result 2025
-€38,119
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,321
Investment
€0
Financing
-€16,321
Cash 2024
€6
From operations (derived)
+€16,321
Net result for the year
-€38,119
Depreciation
+€34,921
Stocks and contracts
+€1,892
Receivables within one year
+€1,653
Trade debts
-€7,266
Tax, wage and social debts
+€3,240
Other debts
+€20,000
Financing
-€16,321
Debts after one year
-€26,395
Current portion of long-term debt
-€5,639
Short-term financial debts
+€16,671
Contributions, distributions and other
-€957
Cash 2025
€6
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,224 | €343,757 | -€38,467 | -10.1% |
| Fixed assets | 21/28 | €287,376 | €252,455 | -€34,921 | -12.2% |
| Tangible fixed assets | 22/27 | €287,376 | €252,455 | -€34,921 | -12.2% |
| Land and buildings | 22 | €236,900 | €224,969 | -€11,931 | -5.0% |
| Plant, machinery and equipment | 23 | €46,922 | €25,206 | -€21,716 | -46.3% |
| Furniture and vehicles | 24 | €3,555 | €2,280 | -€1,275 | -35.9% |
| Current assets | 29/58 | €94,848 | €91,303 | -€3,545 | -3.7% |
| Stocks and contracts in progress | 3 | €18,485 | €16,593 | -€1,892 | -10.2% |
| Stocks | 30/36 | €18,485 | €16,593 | -€1,892 | -10.2% |
| Amounts receivable within one year | 40/41 | €61,868 | €60,215 | -€1,653 | -2.7% |
| Trade receivables | 40 | €53,595 | €54,258 | +€662 | +1.2% |
| Other amounts receivable | 41 | €8,273 | €5,957 | -€2,316 | -28.0% |
| Cash at bank and in hand | 54/58 | €6 | €6 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €14,489 | €14,489 | = | 0.0% |
| Total equity and liabilities | 10/49 | €382,224 | €343,757 | -€38,467 | -10.1% |
| Equity | 10/15 | -€367 | -€39,444 | -€39,077 | -10,646% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,494 | -€69,614 | -€38,119 | -121% |
| Investment grants | 15 | €10,722 | €9,765 | -€957 | -8.9% |
| Amounts payable | 17/49 | €382,591 | €383,201 | +€610 | +0.2% |
| Amounts payable after more than one year | 17 | €280,159 | €253,763 | -€26,395 | -9.4% |
| Financial debts | 170/4 | €138,085 | €111,690 | -€26,395 | -19.1% |
| Other amounts payable | 178/9 | €142,073 | €142,073 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,433 | €129,438 | +€27,005 | +26.4% |
| Current portion of amounts payable after more than one year | 42 | €32,035 | €26,395 | -€5,639 | -17.6% |
| Financial debts | 43 | €24,537 | €41,208 | +€16,671 | +67.9% |
| Credit institutions | 430/8 | €24,537 | €41,208 | +€16,671 | +67.9% |
| Trade debts | 44 | €13,525 | €6,258 | -€7,266 | -53.7% |
| Suppliers | 440/4 | €13,525 | €6,258 | -€7,266 | -53.7% |
| Taxes, remuneration and social security | 45 | €12,336 | €15,577 | +€3,240 | +26.3% |
| Taxes | 450/3 | €3,285 | €2,827 | -€458 | -13.9% |
| Remuneration and social security | 454/9 | €9,052 | €12,750 | +€3,698 | +40.9% |
| Other amounts payable | 47/48 | €20,000 | €40,000 | +€20,000 | +100% |
| Remuneration, social security and pensions | 62 | €104,083 | €100,436 | -€3,647 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,244 | €34,921 | -€3,322 | -8.7% |
| Other operating charges | 640/8 | €463 | €124 | -€339 | -73.2% |
| Gross operating margin | 9900 | €108,433 | €101,750 | -€6,683 | -6.2% |
| Operating profit (loss) | 9901 | -€34,358 | -€33,732 | +€626 | +1.8% |
| Financial income | 75/76B | €15 | €1,024 | +€1,009 | +6,655% |
| Recurring financial income | 75 | €15 | €1,024 | +€1,009 | +6,655% |
| Financial charges | 65/66B | €4,581 | €5,659 | +€1,077 | +23.5% |
| Recurring financial charges | 65 | €4,581 | €5,659 | +€1,077 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€38,924 | -€38,366 | +€558 | +1.4% |
| Income taxes | 67/77 | €99 | -€247 | -€345 | |
| Profit (loss) for the period | 9904 | -€39,022 | -€38,119 | +€903 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,022 | -€38,119 | +€903 | +2.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.