Calysta: 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.
What changed
Calysta
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€465,289
2024 · €163,472+€301,817
Equity
€724,498
2024 · €609,208+€115,289
Cash
€405,874
2024 · €206,320+€199,554
Balance sheet total
€2.7m
2024 · €2.0m+€654,978
Largest movements
Assets
- Receivables within one year +€495,315
up €495,315 (+31.4%), from €1.6m to €2.1m
of which Trade receivables: +€348,489
- Cash +€199,554
up €199,554 (+96.7%), from €206,320 to €405,874
mainly Net result for the year (+€465,289) and Other debts (+€350,000)
- Intangible fixed assets -€39,562
down €39,562 (-72.7%), from €54,381 to €14,819
Equity and liabilities
- Other debts +€350,000
new in 2025: €350,000
- Trade debts +€126,553
up €126,553 (+11.1%), from €1.1m to €1.3m
- Profit (loss) carried forward +€92,025
up €92,025 (+1,052%), from €8,748 to €100,773
- Tax, wage and social debts +€63,136
up €63,136 (+23.7%), from €266,464 to €329,600
of which Remuneration and social security: +€43,120
Income statement
- Gross operating margin +€500,740
up €500,740 (+31.7%), from €1.6m to €2.1m
- Write-downs -€31,739
down €31,739 (-56.9%), from €55,814 to €24,075
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.
Result 2024
€163,472
Gross operating margin
+€500,740
Staff costs
-€9,349
Depreciation
+€2,238
Write-downs
+€31,739
Other operating charges
-€15,944
Other operating items
-€215,000
Financial income
+€3,754
Financial charges
+€3,501
Taxes
+€139
Result 2025
€465,289
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€573,671
Investment
-€24,117
Financing
-€350,000
Cash 2024
€206,320
From operations (derived)
+€573,671
Net result for the year
+€465,289
Depreciation
+€76,264
Stocks and contracts
-€16,950
Receivables within one year
-€495,315
Deferred charges and accrued income
+€4,693
Trade debts
+€126,553
Tax, wage and social debts
+€63,136
Other debts
+€350,000
Investment (derived)
-€24,117
Investment in fixed assets (net)
-€24,117
Financing
-€350,000
Contributions, distributions and other
-€350,000
Cash 2025
€405,874
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,017,933 | €2,672,912 | +€654,978 | +32.5% |
| Fixed assets | 21/28 | €207,661 | €155,514 | -€52,147 | -25.1% |
| Intangible fixed assets | 21 | €54,381 | €14,819 | -€39,562 | -72.7% |
| Tangible fixed assets | 22/27 | €128,920 | €116,135 | -€12,785 | -9.9% |
| Plant, machinery and equipment | 23 | €70,604 | €59,359 | -€11,245 | -15.9% |
| Furniture and vehicles | 24 | €56,538 | €55,270 | -€1,267 | -2.2% |
| Other tangible fixed assets | 26 | €1,779 | €1,507 | -€272 | -15.3% |
| Financial fixed assets | 28 | €24,359 | €24,559 | +€200 | +0.8% |
| Current assets | 29/58 | €1,810,272 | €2,517,398 | +€707,125 | +39.1% |
| Stocks and contracts in progress | 3 | €8,000 | €24,950 | +€16,950 | +212% |
| Contracts in progress | 37 | €8,000 | €24,950 | +€16,950 | +212% |
| Amounts receivable within one year | 40/41 | €1,576,509 | €2,071,824 | +€495,315 | +31.4% |
| Trade receivables | 40 | €1,474,980 | €1,823,469 | +€348,489 | +23.6% |
| Other amounts receivable | 41 | €101,529 | €248,355 | +€146,826 | +145% |
| Cash at bank and in hand | 54/58 | €206,320 | €405,874 | +€199,554 | +96.7% |
| Deferred charges and accrued income | 490/1 | €19,444 | €14,751 | -€4,693 | -24.1% |
| Total equity and liabilities | 10/49 | €2,017,933 | €2,672,912 | +€654,978 | +32.5% |
| Equity | 10/15 | €609,208 | €724,498 | +€115,289 | +18.9% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €460 | €23,725 | +€23,264 | +5,053% |
| Non-distributable reserves | 130/1 | €460 | €23,725 | +€23,264 | +5,053% |
| Legal reserve | 130 | €460 | €23,725 | +€23,264 | +5,053% |
| Profit (loss) carried forward | 14 | €8,748 | €100,773 | +€92,025 | +1,052% |
| Amounts payable | 17/49 | €1,408,725 | €1,948,414 | +€539,689 | +38.3% |
| Amounts payable within one year | 42/48 | €1,408,725 | €1,948,414 | +€539,689 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,142,261 | €1,268,815 | +€126,553 | +11.1% |
| Suppliers | 440/4 | €1,142,261 | €1,268,815 | +€126,553 | +11.1% |
| Taxes, remuneration and social security | 45 | €266,464 | €329,600 | +€63,136 | +23.7% |
| Taxes | 450/3 | €90,604 | €110,621 | +€20,016 | +22.1% |
| Remuneration and social security | 454/9 | €175,859 | €218,979 | +€43,120 | +24.5% |
| Other amounts payable | 47/48 | - | €350,000 | +€350,000 | |
| Non-recurring operating income | 76A | €15,505 | €1,574 | -€13,931 | -89.9% |
| Remuneration, social security and pensions | 62 | €1,253,568 | €1,262,917 | +€9,349 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,502 | €76,264 | -€2,238 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,814 | €24,075 | -€31,739 | -56.9% |
| Other operating charges | 640/8 | €968 | €16,911 | +€15,944 | +1,648% |
| Non-recurring operating charges | 66A | - | €215,000 | +€215,000 | |
| Gross operating margin | 9900 | €1,578,867 | €2,079,607 | +€500,740 | +31.7% |
| Operating profit (loss) | 9901 | €190,016 | €484,439 | +€294,424 | +155% |
| Financial income | 75/76B | €4,349 | €8,103 | +€3,754 | +86.3% |
| Recurring financial income | 75 | €4,349 | €8,103 | +€3,754 | +86.3% |
| Financial charges | 65/66B | €28,830 | €25,329 | -€3,501 | -12.1% |
| Recurring financial charges | 65 | €28,830 | €25,329 | -€3,501 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €165,534 | €467,213 | +€301,679 | +182% |
| Income taxes | 67/77 | €2,062 | €1,923 | -€139 | -6.7% |
| Profit (loss) for the period | 9904 | €163,472 | €465,289 | +€301,817 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €163,472 | €465,289 | +€301,817 | +185% |
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 15 October 2026 via checked.be.