CALYX: 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.
CALYX
Largest movements
- Receivables within one year -€8,447
down €8,447 (-82.3%), from €10,258 to €1,811
of which Other amounts receivable: -€8,098
- Tangible fixed assets -€734
down €734 (-55.3%), from €1,329 to €594
of which Furniture and vehicles: -€577
- Other debts -€14,810
down €14,810 (-22.4%), from €66,032 to €51,222
- Profit (loss) carried forward +€14,087
up €14,087 (+20.2%), from -€69,866 to -€55,779
- Reserves -€7,218
no longer reported in 2025 (was €7,218)
of which Distributable reserves: -€7,218
- Trade debts -€2,699
down €2,699 (-17.6%), from €15,295 to €12,597
- Accrued charges and deferred income +€2,097
new in 2025: €2,097
- Gross operating margin +€23,939
up €23,939, from -€18,600 to €5,338
- Financial income +€9,990
up €9,990 (+148433.9%), from €7 to €9,996
- Other operating charges +€2,403
up €2,403 (+132.1%), from €1,819 to €4,222
- Financial charges +€395
up €395 (+14.7%), from €2,690 to €3,084
- Depreciation -€272
down €272 (-27.0%), from €1,006 to €734
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.
Cash bridge derived
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 | €36,137 | €26,782 | -€9,355 | -25.9% |
| Fixed assets | 21/28 | €1,829 | €1,094 | -€734 | -40.1% |
| Tangible fixed assets | 22/27 | €1,329 | €594 | -€734 | -55.3% |
| Plant, machinery and equipment | 23 | €229 | €72 | -€157 | -68.5% |
| Furniture and vehicles | 24 | €1,100 | €522 | -€577 | -52.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €34,309 | €25,687 | -€8,621 | -25.1% |
| Stocks and contracts in progress | 3 | €23,630 | €23,630 | = | 0.0% |
| Stocks | 30/36 | €23,630 | €23,630 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,258 | €1,811 | -€8,447 | -82.3% |
| Trade receivables | 40 | €1,287 | €938 | -€349 | -27.1% |
| Other amounts receivable | 41 | €8,971 | €873 | -€8,098 | -90.3% |
| Cash at bank and in hand | 54/58 | €282 | €58 | -€223 | -79.3% |
| Deferred charges and accrued income | 490/1 | €139 | €188 | +€49 | +35.3% |
| Total equity and liabilities | 10/49 | €36,137 | €26,782 | -€9,355 | -25.9% |
| Equity | 10/15 | -€47,649 | -€40,779 | +€6,869 | +14.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €7,218 | - | -€7,218 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €7,218 | - | -€7,218 | |
| Profit (loss) carried forward | 14 | -€69,866 | -€55,779 | +€14,087 | +20.2% |
| Amounts payable | 17/49 | €83,786 | €67,561 | -€16,225 | -19.4% |
| Amounts payable within one year | 42/48 | €83,786 | €65,464 | -€18,321 | -21.9% |
| Trade debts | 44 | €15,295 | €12,597 | -€2,699 | -17.6% |
| Suppliers | 440/4 | €15,295 | €12,597 | -€2,699 | -17.6% |
| Taxes, remuneration and social security | 45 | €2,459 | €1,646 | -€813 | -33.1% |
| Taxes | 450/3 | €2,459 | €1,646 | -€813 | -33.1% |
| Other amounts payable | 47/48 | €66,032 | €51,222 | -€14,810 | -22.4% |
| Accrued charges and deferred income | 492/3 | - | €2,097 | +€2,097 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €734 | -€272 | -27.0% |
| Other operating charges | 640/8 | €1,819 | €4,222 | +€2,403 | +132.1% |
| Non-recurring operating charges | 66A | - | €162 | +€162 | |
| Gross operating margin | 9900 | -€18,600 | €5,338 | +€23,939 | |
| Operating profit (loss) | 9901 | -€21,425 | €220 | +€21,646 | |
| Financial income | 75/76B | €7 | €9,996 | +€9,990 | +148433.9% |
| Recurring financial income | 75 | €7 | €9,996 | +€9,990 | +148433.9% |
| Financial charges | 65/66B | €2,690 | €3,084 | +€395 | +14.7% |
| Recurring financial charges | 65 | €2,690 | €3,084 | +€395 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,108 | €7,132 | +€31,240 | |
| Income taxes | 67/77 | €384 | €263 | -€122 | -31.6% |
| Profit (loss) for the period | 9904 | -€24,493 | €6,869 | +€31,362 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,493 | €6,869 | +€31,362 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.