Caluberna: 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.
Caluberna
Largest movements
- Tangible fixed assets -€69,197
down €69,197 (-8.1%), from €853,422 to €784,226
of which Land and buildings: -€54,040
- Cash +€42,097
up €42,097 (+41.7%), from €100,941 to €143,038
mainly Depreciation (+€69,197) and Other debts (+€17,635)
- Profit (loss) carried forward -€26,775
down €26,775, from €8 to -€26,767
- Reserves -€22,524
down €22,524 (-9.8%), from €230,269 to €207,745
of which Tax-exempt reserves: -€19,024
- Other debts +€17,635
up €17,635 (+4.1%), from €435,161 to €452,795
- Provisions -€9,796
down €9,796 (-9.1%), from €107,757 to €97,961
- Gross operating margin -€11,121
down €11,121 (-20.0%), from €55,704 to €44,584
- Financial charges +€3,825
up €3,825 (+14.6%), from €26,160 to €29,985
- Other operating charges -€1,144
down €1,144 (-20.1%), from €5,676 to €4,532
- Taxes -€1,063
down €1,063, from €1,046 to -€17
- Financial income -€1,037
down €1,037 (-98.3%), from €1,054 to €18
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 | €954,364 | €927,264 | -€27,100 | -2.8% |
| Fixed assets | 21/28 | €853,422 | €784,226 | -€69,197 | -8.1% |
| Tangible fixed assets | 22/27 | €853,422 | €784,226 | -€69,197 | -8.1% |
| Land and buildings | 22 | €825,502 | €771,462 | -€54,040 | -6.5% |
| Plant, machinery and equipment | 23 | €5,834 | €3,774 | -€2,061 | -35.3% |
| Furniture and vehicles | 24 | €22,087 | €8,991 | -€13,096 | -59.3% |
| Current assets | 29/58 | €100,941 | €143,038 | +€42,097 | +41.7% |
| Cash at bank and in hand | 54/58 | €100,941 | €143,038 | +€42,097 | +41.7% |
| Total equity and liabilities | 10/49 | €954,364 | €927,264 | -€27,100 | -2.8% |
| Equity | 10/15 | €405,277 | €355,977 | -€49,300 | -12.2% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Capital | 10 | €175,000 | €175,000 | = | 0.0% |
| Issued capital | 100 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €230,269 | €207,745 | -€22,524 | -9.8% |
| Non-distributable reserves | 130/1 | €17,500 | €17,500 | = | 0.0% |
| Legal reserve | 130 | €17,500 | €17,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €209,269 | €190,245 | -€19,024 | -9.1% |
| Distributable reserves | 133 | €3,500 | - | -€3,500 | |
| Profit (loss) carried forward | 14 | €8 | -€26,767 | -€26,775 | |
| Provisions and deferred taxes | 16 | €107,757 | €97,961 | -€9,796 | -9.1% |
| Deferred taxes | 168 | €107,757 | €97,961 | -€9,796 | -9.1% |
| Amounts payable | 17/49 | €441,330 | €473,325 | +€31,996 | +7.2% |
| Amounts payable within one year | 42/48 | €441,330 | €469,328 | +€27,998 | +6.3% |
| Trade debts | 44 | €5,208 | €6,841 | +€1,633 | +31.3% |
| Suppliers | 440/4 | €5,208 | €6,841 | +€1,633 | +31.3% |
| Taxes, remuneration and social security | 45 | €960 | €9,691 | +€8,731 | +909% |
| Taxes | 450/3 | €960 | €9,691 | +€8,731 | +909% |
| Other amounts payable | 47/48 | €435,161 | €452,795 | +€17,635 | +4.1% |
| Accrued charges and deferred income | 492/3 | - | €3,998 | +€3,998 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,074 | €69,197 | +€122 | +0.2% |
| Other operating charges | 640/8 | €5,676 | €4,532 | -€1,144 | -20.1% |
| Gross operating margin | 9900 | €55,704 | €44,584 | -€11,121 | -20.0% |
| Operating profit (loss) | 9901 | -€19,046 | -€29,145 | -€10,099 | -53.0% |
| Financial income | 75/76B | €1,054 | €18 | -€1,037 | -98.3% |
| Recurring financial income | 75 | €1,054 | €18 | -€1,037 | -98.3% |
| Financial charges | 65/66B | €26,160 | €29,985 | +€3,825 | +14.6% |
| Recurring financial charges | 65 | €26,160 | €29,985 | +€3,825 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | -€44,151 | -€59,112 | -€14,961 | -33.9% |
| Transfer from deferred taxes | 780 | €9,796 | €9,796 | = | 0.0% |
| Income taxes | 67/77 | €1,046 | -€17 | -€1,063 | |
| Profit (loss) for the period | 9904 | -€35,402 | -€49,300 | -€13,898 | -39.3% |
| Transfer from tax-exempt reserves | 789 | €19,024 | €19,024 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,377 | -€30,275 | -€13,898 | -84.9% |
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 31 October 2026 via checked.be.