CALUFLEX SERVICES: 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.
CALUFLEX SERVICES
Largest movements
- Stocks and contracts +€80,000
up €80,000 (+56.0%), from €142,750 to €222,750
- Receivables within one year +€63,301
up €63,301 (+17.1%), from €369,483 to €432,784
of which Trade receivables: +€55,697
- Cash +€33,298
up €33,298 (+18.0%), from €185,233 to €218,531
mainly Depreciation (+€197,724) and Debts after one year (+€173,527)
- Tangible fixed assets -€18,524
down €18,524 (-2.9%), from €638,411 to €619,887
of which Plant, machinery and equipment: -€75,942
- Debts after one year +€173,527
up €173,527 (+187%), from €93,034 to €266,562
- Trade debts -€93,382
down €93,382 (-33.8%), from €276,598 to €183,215
- Reserves +€81,565
up €81,565 (+9.6%), from €848,601 to €930,167
- Staff costs +€67,959
up €67,959 (+32.0%), from €212,126 to €280,084
- Depreciation +€60,040
up €60,040 (+43.6%), from €137,684 to €197,724
- Gross operating margin +€37,475
up €37,475 (+6.8%), from €552,685 to €590,160
- Taxes -€27,418
down €27,418 (-55.0%), from €49,813 to €22,395
- Financial income -€26,097
down €26,097 (-76.9%), from €33,945 to €7,848
of which Non-recurring financial income: -€28,000
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 | €1,345,040 | €1,502,703 | +€157,663 | +11.7% |
| Fixed assets | 21/28 | €638,411 | €619,887 | -€18,524 | -2.9% |
| Tangible fixed assets | 22/27 | €638,411 | €619,887 | -€18,524 | -2.9% |
| Land and buildings | 22 | €22,104 | €105,863 | +€83,758 | +379% |
| Plant, machinery and equipment | 23 | €463,437 | €387,495 | -€75,942 | -16.4% |
| Furniture and vehicles | 24 | €152,870 | €126,530 | -€26,341 | -17.2% |
| Current assets | 29/58 | €706,629 | €882,816 | +€176,187 | +24.9% |
| Stocks and contracts in progress | 3 | €142,750 | €222,750 | +€80,000 | +56.0% |
| Stocks | 30/36 | €142,750 | €222,750 | +€80,000 | +56.0% |
| Amounts receivable within one year | 40/41 | €369,483 | €432,784 | +€63,301 | +17.1% |
| Trade receivables | 40 | €369,483 | €425,179 | +€55,697 | +15.1% |
| Other amounts receivable | 41 | - | €7,605 | +€7,605 | |
| Cash at bank and in hand | 54/58 | €185,233 | €218,531 | +€33,298 | +18.0% |
| Deferred charges and accrued income | 490/1 | €9,163 | €8,751 | -€412 | -4.5% |
| Total equity and liabilities | 10/49 | €1,345,040 | €1,502,703 | +€157,663 | +11.7% |
| Equity | 10/15 | €854,801 | €936,367 | +€81,565 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €848,601 | €930,167 | +€81,565 | +9.6% |
| Distributable reserves | 133 | €848,601 | €930,167 | +€81,565 | +9.6% |
| Amounts payable | 17/49 | €490,239 | €566,336 | +€76,097 | +15.5% |
| Amounts payable after more than one year | 17 | €93,034 | €266,562 | +€173,527 | +187% |
| Financial debts | 170/4 | €93,034 | €266,562 | +€173,527 | +187% |
| Amounts payable within one year | 42/48 | €397,204 | €299,774 | -€97,430 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €49,767 | €51,138 | +€1,371 | +2.8% |
| Trade debts | 44 | €276,598 | €183,215 | -€93,382 | -33.8% |
| Suppliers | 440/4 | €276,598 | €183,215 | -€93,382 | -33.8% |
| Taxes, remuneration and social security | 45 | €70,288 | €64,869 | -€5,418 | -7.7% |
| Taxes | 450/3 | €32,753 | €26,001 | -€6,753 | -20.6% |
| Remuneration and social security | 454/9 | €37,534 | €38,869 | +€1,334 | +3.6% |
| Other amounts payable | 47/48 | €552 | €552 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €212,126 | €280,084 | +€67,959 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137,684 | €197,724 | +€60,040 | +43.6% |
| Other operating charges | 640/8 | €2,056 | €2,747 | +€690 | +33.6% |
| Gross operating margin | 9900 | €552,685 | €590,160 | +€37,475 | +6.8% |
| Operating profit (loss) | 9901 | €200,819 | €109,605 | -€91,213 | -45.4% |
| Financial income | 75/76B | €33,945 | €7,848 | -€26,097 | -76.9% |
| Recurring financial income | 75 | €5,945 | €7,848 | +€1,903 | +32.0% |
| Non-recurring financial income | 76B | €28,000 | - | -€28,000 | |
| Financial charges | 65/66B | €9,525 | €13,493 | +€3,968 | +41.7% |
| Recurring financial charges | 65 | €9,525 | €13,493 | +€3,968 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €225,238 | €103,961 | -€121,278 | -53.8% |
| Income taxes | 67/77 | €49,813 | €22,395 | -€27,418 | -55.0% |
| Profit (loss) for the period | 9904 | €175,425 | €81,565 | -€93,859 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €175,425 | €81,565 | -€93,859 | -53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.