CALURA: 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.
CALURA
Largest movements
- Receivables within one year +€155,000
new in 2025: €155,000
- Cash +€31,957
up €31,957 (+32.0%), from €99,918 to €131,875
mainly Net result for the year (+€181,323) and Other debts (+€52,533)
- Reserves +€111,323
up €111,323 (+27.1%), from €411,027 to €522,350
- Debts after one year -€53,248
down €53,248 (-16.6%), from €321,015 to €267,767
- Other debts +€52,533
up €52,533 (+9.8%), from €535,570 to €588,103
- Tax, wage and social debts +€45,861
up €45,861 (+151%), from €30,274 to €76,134
- Trade debts +€20,430
up €20,430 (+473%), from €4,321 to €24,751
- Financial income +€130,470
up €130,470 (+12,651%), from €1,031 to €131,501
- Taxes +€46,446
up €46,446 (+216%), from €21,501 to €67,948
- Purchases and services +€43,161
up €43,161 (+50.3%), from €85,754 to €128,915
- Staff costs +€6,792
up €6,792 (+1,427%), from €476 to €7,268
- Depreciation +€5,755
up €5,755 (+64.8%), from €8,880 to €14,634
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 | €1,426,603 | €1,603,877 | +€177,274 | +12.4% |
| Fixed assets | 21/28 | €1,324,901 | €1,314,935 | -€9,966 | -0.8% |
| Tangible fixed assets | 22/27 | €487,597 | €484,509 | -€3,088 | -0.6% |
| Land and buildings | 22 | €378,821 | €373,683 | -€5,137 | -1.4% |
| Plant, machinery and equipment | 23 | €107,742 | €110,150 | +€2,408 | +2.2% |
| Furniture and vehicles | 24 | €1,034 | €676 | -€358 | -34.6% |
| Financial fixed assets | 28 | €837,304 | €830,426 | -€6,878 | -0.8% |
| Current assets | 29/58 | €101,702 | €288,942 | +€187,240 | +184% |
| Amounts receivable within one year | 40/41 | - | €155,000 | +€155,000 | |
| Trade receivables | 40 | - | €155,000 | +€155,000 | |
| Cash at bank and in hand | 54/58 | €99,918 | €131,875 | +€31,957 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,785 | €2,067 | +€282 | +15.8% |
| Total equity and liabilities | 10/49 | €1,426,603 | €1,603,877 | +€177,274 | +12.4% |
| Equity | 10/15 | €473,027 | €584,350 | +€111,323 | +23.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €411,027 | €522,350 | +€111,323 | +27.1% |
| Distributable reserves | 133 | €411,027 | €522,350 | +€111,323 | +27.1% |
| Amounts payable | 17/49 | €953,576 | €1,019,527 | +€65,951 | +6.9% |
| Amounts payable after more than one year | 17 | €321,015 | €267,767 | -€53,248 | -16.6% |
| Financial debts | 170/4 | €321,015 | €267,767 | -€53,248 | -16.6% |
| Amounts payable within one year | 42/48 | €632,561 | €751,760 | +€119,199 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €62,397 | €62,772 | +€375 | +0.6% |
| Trade debts | 44 | €4,321 | €24,751 | +€20,430 | +473% |
| Suppliers | 440/4 | €4,321 | €24,751 | +€20,430 | +473% |
| Taxes, remuneration and social security | 45 | €30,274 | €76,134 | +€45,861 | +151% |
| Taxes | 450/3 | €30,274 | €76,134 | +€45,861 | +151% |
| Other amounts payable | 47/48 | €535,570 | €588,103 | +€52,533 | +9.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,754 | €128,915 | +€43,161 | +50.3% |
| Remuneration, social security and pensions | 62 | €476 | €7,268 | +€6,792 | +1,427% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,880 | €14,634 | +€5,755 | +64.8% |
| Other operating charges | 640/8 | €1,562 | €2,574 | +€1,012 | +64.8% |
| Gross operating margin | 9900 | €184,246 | €187,602 | +€3,355 | +1.8% |
| Operating profit (loss) | 9901 | €173,329 | €163,125 | -€10,203 | -5.9% |
| Financial income | 75/76B | €1,031 | €131,501 | +€130,470 | +12,651% |
| Recurring financial income | 75 | €1,031 | €131,501 | +€130,470 | +12,651% |
| Financial charges | 65/66B | €48,821 | €45,356 | -€3,465 | -7.1% |
| Recurring financial charges | 65 | €48,821 | €45,356 | -€3,465 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €125,539 | €249,271 | +€123,732 | +98.6% |
| Income taxes | 67/77 | €21,501 | €67,948 | +€46,446 | +216% |
| Profit (loss) for the period | 9904 | €104,038 | €181,323 | +€77,286 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €104,038 | €181,323 | +€77,286 | +74.3% |
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 23 October 2026 via checked.be.