CALUX TEGELS: what changed
What changed
CALUX TEGELS
NACE 46.835, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€131,400
2024 · €87,210+€44,191
Equity
€456,047
2024 · €324,647+€131,400
Cash
€319,180
2024 · €204,046+€115,134
Balance sheet total
€1.7m
2024 · €1.4m+€299,945
Largest movements
Assets
- Stocks and contracts +€151,571
up €151,571 (+73.9%), from €205,109 to €356,681
- Cash +€115,134
up €115,134 (+56.4%), from €204,046 to €319,180
mainly Trade debts (+€189,033) and Net result for the year (+€131,400)
- Receivables within one year +€59,072
up €59,072 (+29.1%), from €202,980 to €262,051
of which Trade receivables: +€62,684
- Tangible fixed assets -€28,105
down €28,105 (-3.6%), from €780,089 to €751,984
of which Land and buildings: -€23,670
Equity and liabilities
- Trade debts +€189,033
up €189,033 (+97.6%), from €193,720 to €382,753
- Reserves +€132,556
up €132,556 (+42.6%), from €311,091 to €443,647
- Short-term financial debts -€71,422
no longer reported in 2025 (was €71,422)
- Tax, wage and social debts +€49,924
up €49,924 (+68.7%), from €72,659 to €122,583
- Current portion of long-term debt +€36,740
up €36,740 (+127%), from €29,025 to €65,764
Income statement
- Gross operating margin +€85,975
up €85,975 (+43.0%), from €200,122 to €286,097
- Taxes +€41,599
up €41,599 (+176%), from €23,673 to €65,271
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€87,210
Gross operating margin
+€85,975
Depreciation
+€1,371
Other operating charges
-€1,518
Financial income
+€1,102
Financial charges
-€1,141
Taxes
-€41,599
Result 2025
€131,400
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€199,751
Investment
-€14,170
Financing
-€70,447
Cash 2024
€204,046
From operations (derived)
+€199,751
Net result for the year
+€131,400
Depreciation
+€42,275
Stocks and contracts
-€151,571
Receivables within one year
-€59,072
Deferred charges and accrued income
-€2,274
Trade debts
+€189,033
Tax, wage and social debts
+€49,924
Other debts
+€35
Investment (derived)
-€14,170
Investment in fixed assets (net)
-€14,170
Financing
-€70,447
Debts after one year
-€35,764
Current portion of long-term debt
+€36,740
Short-term financial debts
-€71,422
Cash 2025
€319,180
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,396,638 | €1,696,584 | +€299,945 | +21.5% |
| Fixed assets | 21/28 | €783,089 | €754,984 | -€28,105 | -3.6% |
| Tangible fixed assets | 22/27 | €780,089 | €751,984 | -€28,105 | -3.6% |
| Land and buildings | 22 | €750,633 | €726,963 | -€23,670 | -3.2% |
| Plant, machinery and equipment | 23 | €18,725 | €17,578 | -€1,147 | -6.1% |
| Furniture and vehicles | 24 | €1,147 | €360 | -€787 | -68.6% |
| Other tangible fixed assets | 26 | €9,584 | €7,083 | -€2,501 | -26.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €613,549 | €941,600 | +€328,051 | +53.5% |
| Stocks and contracts in progress | 3 | €205,109 | €356,681 | +€151,571 | +73.9% |
| Stocks | 30/36 | €205,109 | €356,681 | +€151,571 | +73.9% |
| Amounts receivable within one year | 40/41 | €202,980 | €262,051 | +€59,072 | +29.1% |
| Trade receivables | 40 | €199,345 | €262,029 | +€62,684 | +31.4% |
| Other amounts receivable | 41 | €3,635 | €22 | -€3,613 | -99.4% |
| Cash at bank and in hand | 54/58 | €204,046 | €319,180 | +€115,134 | +56.4% |
| Deferred charges and accrued income | 490/1 | €1,414 | €3,688 | +€2,274 | +161% |
| Total equity and liabilities | 10/49 | €1,396,638 | €1,696,584 | +€299,945 | +21.5% |
| Equity | 10/15 | €324,647 | €456,047 | +€131,400 | +40.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €311,091 | €443,647 | +€132,556 | +42.6% |
| Distributable reserves | 133 | €311,091 | €443,647 | +€132,556 | +42.6% |
| Profit (loss) carried forward | 14 | €1,156 | - | -€1,156 | |
| Amounts payable | 17/49 | €1,071,991 | €1,240,537 | +€168,545 | +15.7% |
| Amounts payable after more than one year | 17 | €700,792 | €665,028 | -€35,764 | -5.1% |
| Financial debts | 170/4 | €700,792 | €665,028 | -€35,764 | -5.1% |
| Amounts payable within one year | 42/48 | €371,199 | €575,508 | +€204,309 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €29,025 | €65,764 | +€36,740 | +127% |
| Financial debts | 43 | €71,422 | - | -€71,422 | |
| Credit institutions | 430/8 | €71,422 | - | -€71,422 | |
| Trade debts | 44 | €193,720 | €382,753 | +€189,033 | +97.6% |
| Suppliers | 440/4 | €193,720 | €382,753 | +€189,033 | +97.6% |
| Taxes, remuneration and social security | 45 | €72,659 | €122,583 | +€49,924 | +68.7% |
| Taxes | 450/3 | €72,659 | €122,583 | +€49,924 | +68.7% |
| Other amounts payable | 47/48 | €4,373 | €4,408 | +€35 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,646 | €42,275 | -€1,371 | -3.1% |
| Other operating charges | 640/8 | €9,876 | €11,394 | +€1,518 | +15.4% |
| Gross operating margin | 9900 | €200,122 | €286,097 | +€85,975 | +43.0% |
| Operating profit (loss) | 9901 | €146,599 | €232,428 | +€85,829 | +58.5% |
| Financial income | 75/76B | €21 | €1,122 | +€1,102 | +5,312% |
| Recurring financial income | 75 | €21 | €1,122 | +€1,102 | +5,312% |
| Financial charges | 65/66B | €35,738 | €36,879 | +€1,141 | +3.2% |
| Recurring financial charges | 65 | €35,738 | €36,879 | +€1,141 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €110,882 | €196,672 | +€85,790 | +77.4% |
| Income taxes | 67/77 | €23,673 | €65,271 | +€41,599 | +176% |
| Profit (loss) for the period | 9904 | €87,210 | €131,400 | +€44,191 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,210 | €131,400 | +€44,191 | +50.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.