CALYPSSO: 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.
CALYPSSO
Largest movements
- Receivables within one year +€7,006
up €7,006 (+254.5%), from €2,753 to €9,758
of which Trade receivables: +€6,596
- Cash +€2,840
up €2,840 (+246.4%), from €1,152 to €3,992
mainly Net result for the year (+€8,830) and Tax, wage and social debts (+€2,260)
- Tangible fixed assets +€504
new in 2024: €504
- Profit (loss) carried forward +€8,830
up €8,830 (+1652.3%), from €534 to €9,364
- Tax, wage and social debts +€2,260
up €2,260 (+1491.4%), from €152 to €2,412
- Trade debts -€614
down €614 (-50.6%), from €1,213 to €599
- Turnover +€18,384
up €18,384 (+61.0%), from €30,145 to €48,529
- Gross operating margin +€10,638
up €10,638 (+1427.8%), from €745 to €11,383
- Purchases and services +€7,746
up €7,746 (+26.3%), from €29,400 to €37,146
- Taxes +€2,109
up €2,109 (+1391.4%), from €152 to €2,260
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,905 | €14,255 | +€10,350 | +265.0% |
| Fixed assets | 21/28 | - | €504 | +€504 | |
| Tangible fixed assets | 22/27 | - | €504 | +€504 | |
| Furniture and vehicles | 24 | - | €504 | +€504 | |
| Current assets | 29/58 | €3,905 | €13,751 | +€9,846 | +252.1% |
| Amounts receivable within one year | 40/41 | €2,753 | €9,758 | +€7,006 | +254.5% |
| Trade receivables | 40 | €1,904 | €8,500 | +€6,596 | +346.5% |
| Other amounts receivable | 41 | €849 | €1,259 | +€410 | +48.3% |
| Cash at bank and in hand | 54/58 | €1,152 | €3,992 | +€2,840 | +246.4% |
| Total equity and liabilities | 10/49 | €3,905 | €14,255 | +€10,350 | +265.0% |
| Equity | 10/15 | €1,034 | €9,864 | +€8,830 | +853.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €534 | €9,364 | +€8,830 | +1652.3% |
| Amounts payable | 17/49 | €2,871 | €4,391 | +€1,521 | +53.0% |
| Amounts payable within one year | 42/48 | €2,871 | €4,391 | +€1,521 | +53.0% |
| Trade debts | 44 | €1,213 | €599 | -€614 | -50.6% |
| Suppliers | 440/4 | €1,213 | €599 | -€614 | -50.6% |
| Taxes, remuneration and social security | 45 | €152 | €2,412 | +€2,260 | +1491.4% |
| Taxes | 450/3 | €152 | €2,412 | +€2,260 | +1491.4% |
| Other amounts payable | 47/48 | €1,506 | €1,381 | -€125 | -8.3% |
| Turnover | 70 | €30,145 | €48,529 | +€18,384 | +61.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,400 | €37,146 | +€7,746 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €201 | +€201 | |
| Gross operating margin | 9900 | €745 | €11,383 | +€10,638 | +1427.8% |
| Operating profit (loss) | 9901 | €745 | €11,182 | +€10,437 | +1400.8% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €62 | €93 | +€31 | +49.6% |
| Recurring financial charges | 65 | €62 | €93 | +€31 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €686 | €11,090 | +€10,404 | +1516.8% |
| Income taxes | 67/77 | €152 | €2,260 | +€2,109 | +1391.4% |
| Profit (loss) for the period | 9904 | €534 | €8,830 | +€8,295 | +1552.3% |
| Profit (loss) for the period to be appropriated | 9905 | €534 | €8,830 | +€8,295 | +1552.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.