CALYMBA: 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.
CALYMBA
Largest movements
- Tangible fixed assets -€103,713
down €103,713 (-5.0%), from €2.1m to €2.0m
of which Land and buildings: -€100,018
- Cash -€26,717
down €26,717 (-29.8%), from €89,779 to €63,062
mainly Other debts (-€200,000) and Tax, wage and social debts (-€4,420)
- Other debts -€200,000
down €200,000 (-18.2%), from €1.1m to €900,000
- Profit (loss) carried forward +€72,206
up €72,206 (+62.0%), from -€116,519 to -€44,313
- Gross operating margin -€35,178
down €35,178 (-11.4%), from €308,242 to €273,064
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 | €2,152,333 | €2,020,118 | -€132,215 | -6.1% |
| Fixed assets | 21/28 | €2,056,465 | €1,952,752 | -€103,713 | -5.0% |
| Tangible fixed assets | 22/27 | €2,055,465 | €1,951,752 | -€103,713 | -5.0% |
| Land and buildings | 22 | €2,029,109 | €1,929,090 | -€100,018 | -4.9% |
| Plant, machinery and equipment | 23 | €26,357 | €22,662 | -€3,695 | -14.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €95,868 | €67,366 | -€28,501 | -29.7% |
| Amounts receivable within one year | 40/41 | - | €98 | +€98 | |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Cash at bank and in hand | 54/58 | €89,779 | €63,062 | -€26,717 | -29.8% |
| Deferred charges and accrued income | 490/1 | €6,089 | €4,207 | -€1,882 | -30.9% |
| Total equity and liabilities | 10/49 | €2,152,333 | €2,020,118 | -€132,215 | -6.1% |
| Equity | 10/15 | €1,041,081 | €1,113,287 | +€72,206 | +6.9% |
| Contributions | 10/11 | €1,018,600 | €1,018,600 | = | 0.0% |
| Reserves | 13 | €139,000 | €139,000 | = | 0.0% |
| Distributable reserves | 133 | €139,000 | €139,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,519 | -€44,313 | +€72,206 | +62.0% |
| Amounts payable | 17/49 | €1,111,252 | €906,832 | -€204,420 | -18.4% |
| Amounts payable within one year | 42/48 | €1,111,252 | €906,832 | -€204,420 | -18.4% |
| Taxes, remuneration and social security | 45 | €11,252 | €6,832 | -€4,420 | -39.3% |
| Taxes | 450/3 | €11,252 | €6,832 | -€4,420 | -39.3% |
| Other amounts payable | 47/48 | €1,100,000 | €900,000 | -€200,000 | -18.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,713 | €103,713 | -€0 | 0.0% |
| Other operating charges | 640/8 | €18,581 | €19,303 | +€722 | +3.9% |
| Gross operating margin | 9900 | €308,242 | €273,064 | -€35,178 | -11.4% |
| Operating profit (loss) | 9901 | €185,947 | €150,048 | -€35,899 | -19.3% |
| Financial charges | 65/66B | €77,219 | €77,600 | +€381 | +0.5% |
| Recurring financial charges | 65 | €77,219 | €77,600 | +€381 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €108,728 | €72,448 | -€36,281 | -33.4% |
| Income taxes | 67/77 | - | €242 | +€242 | |
| Profit (loss) for the period | 9904 | €108,728 | €72,206 | -€36,523 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,728 | €72,206 | -€36,523 | -33.6% |
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 24 October 2026 via checked.be.