CALYSIS: what changed
Two fiscal 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.
CALYSIS
Largest movements
- Cash -€70,306
down €70,306 (-88.8%), from €79,194 to €8,888
mainly Receivables within one year (-€63,855) and Current portion of long-term debt (-€15,001)
- Receivables within one year +€63,855
up €63,855 (+883.6%), from €7,227 to €71,082
of which Other amounts receivable: +€64,911
- Tangible fixed assets -€14,785
down €14,785 (-20.3%), from €73,003 to €58,218
of which Furniture and vehicles: -€11,156
- Current portion of long-term debt -€15,001
down €15,001 (-100.0%), from €15,001 to €0
- Other debts -€12,495
down €12,495 (-21.7%), from €57,617 to €45,121
- Reserves +€4,600
up €4,600 (+4.1%), from €113,360 to €117,960
of which Distributable reserves: +€4,600
- Trade debts +€2,462
up €2,462 (+29.1%), from €8,458 to €10,920
of which Suppliers: +€2,462
- Gross operating margin -€28,093
down €28,093 (-42.1%), from €66,777 to €38,684
- Taxes -€7,578
down €7,578 (-64.0%), from €11,839 to €4,261
- Turnover +€7,293
up €7,293 (+4.5%), from €161,288 to €168,581
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 | €232,299 | €209,924 | -€22,376 | -9.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €142,533 | €127,748 | -€14,785 | -10.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €73,003 | €58,218 | -€14,785 | -20.3% |
| Plant, machinery and equipment | 23 | €19,636 | €16,459 | -€3,176 | -16.2% |
| Furniture and vehicles | 24 | €52,010 | €40,854 | -€11,156 | -21.4% |
| Other tangible fixed assets | 26 | €1,358 | €905 | -€453 | -33.3% |
| Financial fixed assets | 28 | €69,530 | €69,530 | = | 0.0% |
| Current assets | 29/58 | €89,766 | €82,176 | -€7,591 | -8.5% |
| Amounts receivable within one year | 40/41 | €7,227 | €71,082 | +€63,855 | +883.6% |
| Trade receivables | 40 | €4,515 | €3,459 | -€1,056 | -23.4% |
| Other amounts receivable | 41 | €2,712 | €67,623 | +€64,911 | +2393.5% |
| Cash at bank and in hand | 54/58 | €79,194 | €8,888 | -€70,306 | -88.8% |
| Deferred charges and accrued income | 490/1 | €3,346 | €2,206 | -€1,140 | -34.1% |
| Total equity and liabilities | 10/49 | €232,299 | €209,924 | -€22,376 | -9.6% |
| Equity | 10/15 | €135,142 | €139,820 | +€4,678 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €113,360 | €117,960 | +€4,600 | +4.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €113,360 | €117,960 | +€4,600 | +4.1% |
| Profit (loss) carried forward | 14 | €9,382 | €9,460 | +€78 | +0.8% |
| Amounts payable | 17/49 | €97,157 | €70,104 | -€27,054 | -27.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €97,157 | €70,104 | -€27,054 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €15,001 | €0 | -€15,001 | -100.0% |
| Financial debts | 43 | €37 | €0 | -€37 | -100.0% |
| Credit institutions | 430/8 | €37 | €0 | -€37 | -100.0% |
| Trade debts | 44 | €8,458 | €10,920 | +€2,462 | +29.1% |
| Suppliers | 440/4 | €1,446 | €3,908 | +€2,462 | +170.3% |
| Bills of exchange payable | 441 | €7,013 | €7,013 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,044 | €14,062 | -€1,982 | -12.4% |
| Taxes | 450/3 | €16,044 | €10,368 | -€5,676 | -35.4% |
| Remuneration and social security | 454/9 | €0 | €3,694 | +€3,694 | |
| Other amounts payable | 47/48 | €57,617 | €45,121 | -€12,495 | -21.7% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €161,288 | €168,581 | +€7,293 | +4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €142,251 | €142,157 | -€95 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,851 | €18,665 | +€814 | +4.6% |
| Other operating charges | 640/8 | €10,408 | €10,715 | +€307 | +2.9% |
| Gross operating margin | 9900 | €66,777 | €38,684 | -€28,093 | -42.1% |
| Operating profit (loss) | 9901 | €38,518 | €9,304 | -€29,214 | -75.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €770 | €365 | -€405 | -52.6% |
| Recurring financial charges | 65 | €770 | €365 | -€405 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €37,749 | €8,939 | -€28,809 | -76.3% |
| Income taxes | 67/77 | €11,839 | €4,261 | -€7,578 | -64.0% |
| Profit (loss) for the period | 9904 | €25,909 | €4,678 | -€21,231 | -81.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,909 | €4,678 | -€21,231 | -81.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.