CaluCon: 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.
CaluCon
Largest movements
- Receivables within one year +€27,693
up €27,693 (+94.5%), from €29,309 to €57,002
of which Trade receivables: +€27,681
- Debts after one year -€36,251
no longer reported in 2022 (was €36,251)
- Other debts +€21,659
up €21,659 (+203.1%), from €10,666 to €32,325
- Tax, wage and social debts +€19,786
up €19,786 (+39.4%), from €50,234 to €70,021
of which Taxes: +€16,774
- Profit (loss) carried forward +€17,209
up €17,209 (+14.6%), from €117,562 to €134,771
- Current portion of long-term debt +€2,992
up €2,992 (+9.4%), from €31,932 to €34,924
- Gross operating margin +€41,723
up €41,723 (+321.0%), from €12,996 to €54,719
- Staff costs +€12,187
new in 2022: €12,187
- Taxes +€4,000
new in 2022: €4,000
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,947 | €282,831 | +€24,884 | +9.6% |
| Fixed assets | 21/28 | €225,565 | €225,565 | = | 0.0% |
| Tangible fixed assets | 22/27 | €485 | €485 | = | 0.0% |
| Furniture and vehicles | 24 | €485 | €485 | = | 0.0% |
| Financial fixed assets | 28 | €225,080 | €225,080 | = | 0.0% |
| Current assets | 29/58 | €32,382 | €57,267 | +€24,884 | +76.8% |
| Amounts receivable within one year | 40/41 | €29,309 | €57,002 | +€27,693 | +94.5% |
| Trade receivables | 40 | €29,151 | €56,832 | +€27,681 | +95.0% |
| Other amounts receivable | 41 | €158 | €170 | +€12 | +7.3% |
| Cash at bank and in hand | 54/58 | €3,073 | €265 | -€2,809 | -91.4% |
| Total equity and liabilities | 10/49 | €257,947 | €282,831 | +€24,884 | +9.6% |
| Equity | 10/15 | €125,622 | €142,831 | +€17,209 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,562 | €134,771 | +€17,209 | +14.6% |
| Amounts payable | 17/49 | €132,325 | €140,001 | +€7,676 | +5.8% |
| Amounts payable after more than one year | 17 | €36,251 | - | -€36,251 | |
| Financial debts | 170/4 | €36,251 | - | -€36,251 | |
| Amounts payable within one year | 42/48 | €96,074 | €140,001 | +€43,927 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €31,932 | €34,924 | +€2,992 | +9.4% |
| Trade debts | 44 | €3,242 | €2,731 | -€511 | -15.7% |
| Suppliers | 440/4 | €3,242 | €2,731 | -€511 | -15.7% |
| Taxes, remuneration and social security | 45 | €50,234 | €70,021 | +€19,786 | +39.4% |
| Taxes | 450/3 | €50,234 | €67,008 | +€16,774 | +33.4% |
| Remuneration and social security | 454/9 | - | €3,013 | +€3,013 | |
| Other amounts payable | 47/48 | €10,666 | €32,325 | +€21,659 | +203.1% |
| Remuneration, social security and pensions | 62 | - | €12,187 | +€12,187 | |
| Other operating charges | 640/8 | €449 | €801 | +€353 | +78.6% |
| Gross operating margin | 9900 | €12,996 | €54,719 | +€41,723 | +321.0% |
| Operating profit (loss) | 9901 | €12,548 | €41,732 | +€29,184 | +232.6% |
| Financial charges | 65/66B | €2,840 | €2,523 | -€317 | -11.2% |
| Recurring financial charges | 65 | €2,840 | €2,523 | -€317 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €9,708 | €39,209 | +€29,501 | +303.9% |
| Income taxes | 67/77 | - | €4,000 | +€4,000 | |
| Profit (loss) for the period | 9904 | €9,708 | €35,209 | +€25,501 | +262.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,708 | €35,209 | +€25,501 | +262.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.