CALYMMO: 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.
CALYMMO
Largest movements
- Tangible fixed assets +€185,108
up €185,108 (+13.4%), from €1.4m to €1.6m
of which Land and buildings: +€189,026
- Debts after one year +€123,251
up €123,251 (+11.7%), from €1.1m to €1.2m
- Other debts +€29,624
up €29,624 (+10.0%), from €295,659 to €325,283
- Current portion of long-term debt +€17,659
up €17,659 (+31.7%), from €55,710 to €73,368
- Gross operating margin +€18,427
up €18,427 (+22.6%), from €81,424 to €99,851
- Financial income +€9,057
up €9,057 (+154298.3%), from €6 to €9,063
- Other operating charges +€5,658
up €5,658 (+89.6%), from €6,317 to €11,975
- Taxes +€5,066
up €5,066 (+134.6%), from €3,765 to €8,831
- Financial charges +€3,081
up €3,081 (+13.1%), from €23,485 to €26,565
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 | €1,497,080 | €1,690,240 | +€193,161 | +12.9% |
| Fixed assets | 21/28 | €1,471,827 | €1,656,935 | +€185,108 | +12.6% |
| Tangible fixed assets | 22/27 | €1,376,827 | €1,561,935 | +€185,108 | +13.4% |
| Land and buildings | 22 | €1,372,406 | €1,561,433 | +€189,026 | +13.8% |
| Furniture and vehicles | 24 | €4,421 | €502 | -€3,918 | -88.6% |
| Financial fixed assets | 28 | €95,000 | €95,000 | = | 0.0% |
| Current assets | 29/58 | €25,252 | €33,305 | +€8,053 | +31.9% |
| Amounts receivable within one year | 40/41 | €3,795 | €15,202 | +€11,407 | +300.6% |
| Trade receivables | 40 | - | €3,202 | +€3,202 | |
| Other amounts receivable | 41 | €3,795 | €12,000 | +€8,205 | +216.2% |
| Cash at bank and in hand | 54/58 | €21,457 | €18,051 | -€3,407 | -15.9% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €1,497,080 | €1,690,240 | +€193,161 | +12.9% |
| Equity | 10/15 | €80,411 | €95,376 | +€14,965 | +18.6% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €68,500 | €83,000 | +€14,500 | +21.2% |
| Distributable reserves | 133 | €68,500 | €83,000 | +€14,500 | +21.2% |
| Profit (loss) carried forward | 14 | €2,711 | €3,176 | +€465 | +17.1% |
| Amounts payable | 17/49 | €1,416,669 | €1,594,865 | +€178,196 | +12.6% |
| Amounts payable after more than one year | 17 | €1,050,731 | €1,173,982 | +€123,251 | +11.7% |
| Financial debts | 170/4 | €1,050,731 | €1,173,982 | +€123,251 | +11.7% |
| Amounts payable within one year | 42/48 | €365,938 | €420,883 | +€54,945 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €55,710 | €73,368 | +€17,659 | +31.7% |
| Financial debts | 43 | - | €105 | +€105 | |
| Credit institutions | 430/8 | - | €105 | +€105 | |
| Trade debts | 44 | - | €5,186 | +€5,186 | |
| Suppliers | 440/4 | - | €5,186 | +€5,186 | |
| Taxes, remuneration and social security | 45 | €14,569 | €16,940 | +€2,371 | +16.3% |
| Taxes | 450/3 | €14,569 | €16,940 | +€2,371 | +16.3% |
| Other amounts payable | 47/48 | €295,659 | €325,283 | +€29,624 | +10.0% |
| Non-recurring operating income | 76A | €114 | - | -€114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,446 | €41,412 | -€35 | -0.1% |
| Other operating charges | 640/8 | €6,317 | €11,975 | +€5,658 | +89.6% |
| Gross operating margin | 9900 | €81,424 | €99,851 | +€18,427 | +22.6% |
| Operating profit (loss) | 9901 | €33,661 | €46,464 | +€12,803 | +38.0% |
| Financial income | 75/76B | €6 | €9,063 | +€9,057 | +154298.3% |
| Recurring financial income | 75 | €6 | €9,063 | +€9,057 | +154298.3% |
| Financial charges | 65/66B | €23,485 | €26,565 | +€3,081 | +13.1% |
| Recurring financial charges | 65 | €23,485 | €26,565 | +€3,081 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €10,182 | €28,961 | +€18,780 | +184.4% |
| Income taxes | 67/77 | €3,765 | €8,831 | +€5,066 | +134.6% |
| Profit (loss) for the period | 9904 | €6,417 | €20,131 | +€13,714 | +213.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,417 | €20,131 | +€13,714 | +213.7% |
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 9 October 2026 via checked.be.