CALYPE: 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.
CALYPE
Largest movements
- Cash -€20,062
down €20,062 (-14.7%), from €136,825 to €116,763
mainly Trade debts (-€49,242) and Contributions, distributions and other (-€30,000)
- Tangible fixed assets -€17,647
down €17,647 (-3.7%), from €479,702 to €462,055
of which Other tangible fixed assets: -€20,631
- Stocks and contracts -€17,150
down €17,150 (-64.4%), from €26,650 to €9,500
- Trade debts -€49,242
down €49,242 (-96.0%), from €51,283 to €2,041
- Profit (loss) carried forward +€27,066
up €27,066 (+8.2%), from €330,262 to €357,328
- Other debts -€13,129
down €13,129 (-26.5%), from €49,631 to €36,502
- Debts after one year -€12,635
down €12,635 (-6.3%), from €199,214 to €186,579
- Tax, wage and social debts -€11,503
down €11,503 (-87.2%), from €13,191 to €1,688
- Gross operating margin +€5,140
up €5,140 (+4.8%), from €106,484 to €111,624
- Taxes -€3,549
down €3,549 (-16.7%), from €21,298 to €17,749
- Depreciation +€2,358
up €2,358 (+9.0%), from €26,267 to €28,625
- Other operating charges -€1,764
down €1,764 (-67.6%), from €2,609 to €845
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 | €663,812 | €605,633 | -€58,179 | -8.8% |
| Fixed assets | 21/28 | €482,102 | €464,455 | -€17,647 | -3.7% |
| Tangible fixed assets | 22/27 | €479,702 | €462,055 | -€17,647 | -3.7% |
| Plant, machinery and equipment | 23 | €5,431 | €3,249 | -€2,182 | -40.2% |
| Furniture and vehicles | 24 | €5,722 | €10,888 | +€5,166 | +90.3% |
| Other tangible fixed assets | 26 | €468,549 | €447,918 | -€20,631 | -4.4% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €181,710 | €141,178 | -€40,532 | -22.3% |
| Stocks and contracts in progress | 3 | €26,650 | €9,500 | -€17,150 | -64.4% |
| Stocks | 30/36 | €26,650 | €9,500 | -€17,150 | -64.4% |
| Amounts receivable within one year | 40/41 | €18,235 | €14,915 | -€3,320 | -18.2% |
| Trade receivables | 40 | €18,235 | €1,892 | -€16,343 | -89.6% |
| Other amounts receivable | 41 | - | €13,023 | +€13,023 | |
| Cash at bank and in hand | 54/58 | €136,825 | €116,763 | -€20,062 | -14.7% |
| Total equity and liabilities | 10/49 | €663,812 | €605,633 | -€58,179 | -8.8% |
| Equity | 10/15 | €339,122 | €366,188 | +€27,066 | +8.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Distributable reserves | 133 | €8,860 | €8,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €330,262 | €357,328 | +€27,066 | +8.2% |
| Amounts payable | 17/49 | €324,690 | €239,445 | -€85,245 | -26.3% |
| Amounts payable after more than one year | 17 | €199,214 | €186,579 | -€12,635 | -6.3% |
| Financial debts | 170/4 | €199,214 | €186,579 | -€12,635 | -6.3% |
| Amounts payable within one year | 42/48 | €125,476 | €52,866 | -€72,610 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €11,371 | €12,635 | +€1,264 | +11.1% |
| Trade debts | 44 | €51,283 | €2,041 | -€49,242 | -96.0% |
| Suppliers | 440/4 | €51,283 | €2,041 | -€49,242 | -96.0% |
| Taxes, remuneration and social security | 45 | €13,191 | €1,688 | -€11,503 | -87.2% |
| Taxes | 450/3 | €13,191 | €1,688 | -€11,503 | -87.2% |
| Other amounts payable | 47/48 | €49,631 | €36,502 | -€13,129 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,267 | €28,625 | +€2,358 | +9.0% |
| Other operating charges | 640/8 | €2,609 | €845 | -€1,764 | -67.6% |
| Gross operating margin | 9900 | €106,484 | €111,624 | +€5,140 | +4.8% |
| Operating profit (loss) | 9901 | €77,608 | €82,154 | +€4,546 | +5.9% |
| Financial charges | 65/66B | €8,019 | €7,339 | -€680 | -8.5% |
| Recurring financial charges | 65 | €8,019 | €7,339 | -€680 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €69,589 | €74,815 | +€5,226 | +7.5% |
| Income taxes | 67/77 | €21,298 | €17,749 | -€3,549 | -16.7% |
| Profit (loss) for the period | 9904 | €48,291 | €57,066 | +€8,775 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,291 | €57,066 | +€8,775 | +18.2% |
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 14 October 2026 via checked.be.