CALYPSUS: 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.
CALYPSUS
Largest movements
- Cash +€83,082
up €83,082 (+76.7%), from €108,257 to €191,340
mainly Net result for the year (+€74,861) and Receivables within one year (+€26,549)
- Receivables within one year -€26,549
down €26,549 (-62.6%), from €42,383 to €15,834
of which Trade receivables: -€32,362
- Deferred charges and accrued income -€3,465
down €3,465 (-78.0%), from €4,444 to €980
- Reserves +€57,214
up €57,214 (+29.2%), from €196,016 to €253,231
- Tax, wage and social debts -€10,432
down €10,432 (-90.1%), from €11,574 to €1,142
- Other debts +€5,495
up €5,495 (+45.2%), from €12,152 to €17,647
- Gross operating margin +€20,628
up €20,628 (+24.6%), from €83,824 to €104,452
- Taxes +€6,271
up €6,271 (+27.8%), from €22,527 to €28,798
- Financial income +€3,613
up €3,613, from €0 to €3,613
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 | €247,867 | €298,341 | +€50,473 | +20.4% |
| Fixed assets | 21/28 | €9,614 | €7,019 | -€2,595 | -27.0% |
| Tangible fixed assets | 22/27 | €9,614 | €7,019 | -€2,595 | -27.0% |
| Plant, machinery and equipment | 23 | €1,319 | €647 | -€673 | -51.0% |
| Furniture and vehicles | 24 | €2,291 | €1,106 | -€1,185 | -51.7% |
| Other tangible fixed assets | 26 | €6,003 | €5,266 | -€737 | -12.3% |
| Current assets | 29/58 | €238,253 | €291,322 | +€53,068 | +22.3% |
| Amounts receivable within one year | 40/41 | €42,383 | €15,834 | -€26,549 | -62.6% |
| Trade receivables | 40 | €42,098 | €9,736 | -€32,362 | -76.9% |
| Other amounts receivable | 41 | €285 | €6,098 | +€5,813 | +2,036% |
| Current investments | 50/53 | €83,168 | €83,168 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,257 | €191,340 | +€83,082 | +76.7% |
| Deferred charges and accrued income | 490/1 | €4,444 | €980 | -€3,465 | -78.0% |
| Total equity and liabilities | 10/49 | €247,867 | €298,341 | +€50,473 | +20.4% |
| Equity | 10/15 | €214,616 | €271,831 | +€57,214 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,016 | €253,231 | +€57,214 | +29.2% |
| Distributable reserves | 133 | €196,016 | €253,231 | +€57,214 | +29.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,251 | €26,510 | -€6,741 | -20.3% |
| Amounts payable within one year | 42/48 | €33,251 | €26,510 | -€6,741 | -20.3% |
| Financial debts | 43 | €0 | €431 | +€431 | |
| Credit institutions | 430/8 | €0 | €431 | +€431 | |
| Trade debts | 44 | €9,524 | €7,290 | -€2,234 | -23.5% |
| Suppliers | 440/4 | €9,524 | €7,290 | -€2,234 | -23.5% |
| Taxes, remuneration and social security | 45 | €11,574 | €1,142 | -€10,432 | -90.1% |
| Taxes | 450/3 | €11,574 | €1,142 | -€10,432 | -90.1% |
| Other amounts payable | 47/48 | €12,152 | €17,647 | +€5,495 | +45.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€975 | €0 | +€975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,294 | €3,203 | -€91 | -2.8% |
| Other operating charges | 640/8 | €670 | €682 | +€12 | +1.8% |
| Gross operating margin | 9900 | €83,824 | €104,452 | +€20,628 | +24.6% |
| Operating profit (loss) | 9901 | €80,835 | €100,568 | +€19,733 | +24.4% |
| Financial income | 75/76B | €0 | €3,613 | +€3,613 | |
| Recurring financial income | 75 | €0 | €3,613 | +€3,613 | |
| Financial charges | 65/66B | €1,378 | €521 | -€857 | -62.2% |
| Recurring financial charges | 65 | €1,378 | €521 | -€857 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €79,457 | €103,659 | +€24,202 | +30.5% |
| Income taxes | 67/77 | €22,527 | €28,798 | +€6,271 | +27.8% |
| Profit (loss) for the period | 9904 | €56,930 | €74,861 | +€17,931 | +31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,930 | €74,861 | +€17,931 | +31.5% |
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 16 October 2026 via checked.be.