CALUMETH: what changed
Two fiscal 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.
CALUMETH
Largest movements
- Deferred charges and accrued income +€18,210
up €18,210 (+18.9%), from €96,111 to €114,322
- Tangible fixed assets -€17,929
down €17,929 (-27.2%), from €65,920 to €47,991
of which Furniture and vehicles: -€17,421
- Cash +€16,977
up €16,977 (+51.5%), from €32,972 to €49,950
mainly Net result for the year (+€144,929) and Other debts (+€27,886)
- Other debts +€27,886
up €27,886 (+34.9%), from €80,007 to €107,893
- Debts after one year -€18,462
down €18,462 (-45.3%), from €40,787 to €22,325
- Tax, wage and social debts +€6,225
up €6,225 (+21.3%), from €29,229 to €35,455
- Gross operating margin +€34,339
up €34,339 (+19.4%), from €176,874 to €211,212
- Taxes +€10,398
up €10,398 (+29.8%), from €34,867 to €45,265
- Other operating charges -€4,719
down €4,719 (-77.5%), from €6,086 to €1,367
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 | €195,785 | €212,262 | +€16,477 | +8.4% |
| Fixed assets | 21/28 | €65,920 | €47,991 | -€17,929 | -27.2% |
| Tangible fixed assets | 22/27 | €65,920 | €47,991 | -€17,929 | -27.2% |
| Plant, machinery and equipment | 23 | €1,772 | €1,264 | -€509 | -28.7% |
| Furniture and vehicles | 24 | €64,148 | €46,727 | -€17,421 | -27.2% |
| Current assets | 29/58 | €129,865 | €164,271 | +€34,406 | +26.5% |
| Amounts receivable within one year | 40/41 | €781 | - | -€781 | |
| Other amounts receivable | 41 | €781 | - | -€781 | |
| Cash at bank and in hand | 54/58 | €32,972 | €49,950 | +€16,977 | +51.5% |
| Deferred charges and accrued income | 490/1 | €96,111 | €114,322 | +€18,210 | +18.9% |
| Total equity and liabilities | 10/49 | €195,785 | €212,262 | +€16,477 | +8.4% |
| Equity | 10/15 | €26,813 | €25,665 | -€1,148 | -4.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €386 | €386 | = | 0.0% |
| Tax-exempt reserves | 132 | €386 | €386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,927 | €22,780 | -€1,148 | -4.8% |
| Amounts payable | 17/49 | €168,972 | €186,597 | +€17,625 | +10.4% |
| Amounts payable after more than one year | 17 | €40,787 | €22,325 | -€18,462 | -45.3% |
| Financial debts | 170/4 | €40,787 | €22,325 | -€18,462 | -45.3% |
| Amounts payable within one year | 42/48 | €128,140 | €164,271 | +€36,131 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €17,860 | €18,462 | +€601 | +3.4% |
| Trade debts | 44 | €1,043 | €2,462 | +€1,419 | +136.0% |
| Suppliers | 440/4 | €1,043 | €2,462 | +€1,419 | +136.0% |
| Taxes, remuneration and social security | 45 | €29,229 | €35,455 | +€6,225 | +21.3% |
| Taxes | 450/3 | €29,229 | €35,455 | +€6,225 | +21.3% |
| Other amounts payable | 47/48 | €80,007 | €107,893 | +€27,886 | +34.9% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Non-recurring operating income | 76A | €3,984 | - | -€3,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,267 | €17,929 | +€1,663 | +10.2% |
| Other operating charges | 640/8 | €6,086 | €1,367 | -€4,719 | -77.5% |
| Gross operating margin | 9900 | €176,874 | €211,212 | +€34,339 | +19.4% |
| Operating profit (loss) | 9901 | €154,521 | €191,916 | +€37,395 | +24.2% |
| Financial charges | 65/66B | €2,218 | €1,722 | -€495 | -22.3% |
| Recurring financial charges | 65 | €2,218 | €1,722 | -€495 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €152,304 | €190,194 | +€37,890 | +24.9% |
| Income taxes | 67/77 | €34,867 | €45,265 | +€10,398 | +29.8% |
| Profit (loss) for the period | 9904 | €117,437 | €144,929 | +€27,492 | +23.4% |
| Transfer to tax-exempt reserves | 689 | €254 | - | -€254 | |
| Profit (loss) for the period to be appropriated | 9905 | €117,182 | €144,929 | +€27,746 | +23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.