CALUMIC: 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.
CALUMIC
Largest movements
- Current investments +€150,007
new in 2025: €150,007
- Cash -€75,536
down €75,536 (-48.9%), from €154,530 to €78,994
mainly Contributions, distributions and other (-€200,000) and Current investments (-€150,007)
- Receivables within one year -€3,990
down €3,990 (-24.8%), from €16,078 to €12,088
- Other debts +€199,668
up €199,668 (+1432.6%), from €13,938 to €213,606
- Profit (loss) carried forward -€129,282
down €129,282 (-89.2%), from €144,894 to €15,612
- Tax, wage and social debts -€6,525
down €6,525 (-60.1%), from €10,863 to €4,338
of which Taxes: -€6,525
- Trade debts +€6,137
up €6,137 (+160.6%), from €3,821 to €9,958
- Gross operating margin +€19,719
up €19,719 (+25.3%), from €78,046 to €97,765
- Taxes +€5,479
up €5,479 (+27.7%), from €19,792 to €25,271
- Depreciation -€2,800
down €2,800 (-74.4%), from €3,762 to €962
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 | €178,516 | €248,514 | +€69,999 | +39.2% |
| Fixed assets | 21/28 | €6,825 | €5,863 | -€962 | -14.1% |
| Tangible fixed assets | 22/27 | €4,924 | €3,962 | -€962 | -19.5% |
| Plant, machinery and equipment | 23 | €1,582 | €1,103 | -€479 | -30.3% |
| Other tangible fixed assets | 26 | €3,341 | €2,858 | -€483 | -14.5% |
| Financial fixed assets | 28 | €1,902 | €1,902 | = | 0.0% |
| Current assets | 29/58 | €171,690 | €242,651 | +€70,961 | +41.3% |
| Amounts receivable within one year | 40/41 | €16,078 | €12,088 | -€3,990 | -24.8% |
| Trade receivables | 40 | €16,078 | €12,088 | -€3,990 | -24.8% |
| Current investments | 50/53 | - | €150,007 | +€150,007 | |
| Cash at bank and in hand | 54/58 | €154,530 | €78,994 | -€75,536 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,562 | +€479 | +44.3% |
| Total equity and liabilities | 10/49 | €178,516 | €248,514 | +€69,999 | +39.2% |
| Equity | 10/15 | €149,894 | €20,612 | -€129,282 | -86.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,894 | €15,612 | -€129,282 | -89.2% |
| Amounts payable | 17/49 | €28,622 | €227,902 | +€199,281 | +696.3% |
| Amounts payable within one year | 42/48 | €28,622 | €227,902 | +€199,281 | +696.3% |
| Trade debts | 44 | €3,821 | €9,958 | +€6,137 | +160.6% |
| Suppliers | 440/4 | €3,821 | €9,958 | +€6,137 | +160.6% |
| Taxes, remuneration and social security | 45 | €10,863 | €4,338 | -€6,525 | -60.1% |
| Taxes | 450/3 | €7,043 | €518 | -€6,525 | -92.6% |
| Remuneration and social security | 454/9 | €3,820 | €3,820 | = | 0.0% |
| Other amounts payable | 47/48 | €13,938 | €213,606 | +€199,668 | +1432.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,762 | €962 | -€2,800 | -74.4% |
| Other operating charges | 640/8 | €662 | €678 | +€16 | +2.4% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €78,046 | €97,765 | +€19,719 | +25.3% |
| Operating profit (loss) | 9901 | €73,558 | €96,125 | +€22,567 | +30.7% |
| Financial income | 75/76B | €30 | €10 | -€20 | -67.1% |
| Recurring financial income | 75 | €30 | €10 | -€20 | -67.1% |
| Financial charges | 65/66B | €128 | €146 | +€19 | +14.5% |
| Recurring financial charges | 65 | €128 | €146 | +€19 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €73,461 | €95,989 | +€22,528 | +30.7% |
| Income taxes | 67/77 | €19,792 | €25,271 | +€5,479 | +27.7% |
| Profit (loss) for the period | 9904 | €53,668 | €70,718 | +€17,049 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,668 | €70,718 | +€17,049 | +31.8% |
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 4 October 2026 via checked.be.