CALUDIAN: 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.
CALUDIAN
Largest movements
- Receivables within one year +€876
up €876 (+3.7%), from €23,962 to €24,837
of which Trade receivables: +€726
- Profit (loss) carried forward +€4,279
up €4,279 (+14.3%), from -€29,875 to -€25,596
- Other debts -€2,500
down €2,500 (-6.7%), from €37,330 to €34,830
- Tax, wage and social debts -€1,982
down €1,982 (-30.6%), from €6,472 to €4,490
- Trade debts +€391
up €391 (+607.4%), from €64 to €455
- Gross operating margin -€861
down €861 (-14.8%), from €5,807 to €4,946
- Depreciation -€318
down €318 (-56.2%), from €567 to €248
- Financial charges -€146
down €146 (-62.7%), from €233 to €87
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 | €26,392 | €26,579 | +€187 | +0.7% |
| Fixed assets | 21/28 | €1,648 | €1,400 | -€248 | -15.1% |
| Tangible fixed assets | 22/27 | €1,648 | €1,400 | -€248 | -15.1% |
| Plant, machinery and equipment | 23 | €1,400 | €1,400 | = | 0.0% |
| Furniture and vehicles | 24 | €248 | - | -€248 | |
| Current assets | 29/58 | €24,743 | €25,179 | +€436 | +1.8% |
| Amounts receivable within one year | 40/41 | €23,962 | €24,837 | +€876 | +3.7% |
| Trade receivables | 40 | €23,735 | €24,461 | +€726 | +3.1% |
| Other amounts receivable | 41 | €227 | €376 | +€150 | +65.9% |
| Cash at bank and in hand | 54/58 | €553 | €342 | -€211 | -38.1% |
| Deferred charges and accrued income | 490/1 | €229 | - | -€229 | |
| Total equity and liabilities | 10/49 | €26,392 | €26,579 | +€187 | +0.7% |
| Equity | 10/15 | -€17,475 | -€13,196 | +€4,279 | +24.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,875 | -€25,596 | +€4,279 | +14.3% |
| Amounts payable | 17/49 | €43,866 | €39,775 | -€4,092 | -9.3% |
| Amounts payable within one year | 42/48 | €43,866 | €39,775 | -€4,092 | -9.3% |
| Trade debts | 44 | €64 | €455 | +€391 | +607.4% |
| Suppliers | 440/4 | €64 | €455 | +€391 | +607.4% |
| Taxes, remuneration and social security | 45 | €6,472 | €4,490 | -€1,982 | -30.6% |
| Taxes | 450/3 | €6,472 | €4,490 | -€1,982 | -30.6% |
| Other amounts payable | 47/48 | €37,330 | €34,830 | -€2,500 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €248 | -€318 | -56.2% |
| Other operating charges | 640/8 | €304 | €332 | +€28 | +9.0% |
| Gross operating margin | 9900 | €5,807 | €4,946 | -€861 | -14.8% |
| Operating profit (loss) | 9901 | €4,936 | €4,366 | -€570 | -11.5% |
| Financial charges | 65/66B | €233 | €87 | -€146 | -62.7% |
| Recurring financial charges | 65 | €233 | €87 | -€146 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | €4,703 | €4,279 | -€424 | -9.0% |
| Profit (loss) for the period | 9904 | €4,703 | €4,279 | -€424 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,703 | €4,279 | -€424 | -9.0% |
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 12 October 2026 via checked.be.