CASA CALAMERA: 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.
CASA CALAMERA
Largest movements
- Tangible fixed assets -€15,044
down €15,044 (-31.1%), from €48,366 to €33,322
- Cash -€12,955
down €12,955 (-36.6%), from €35,419 to €22,464
mainly Debts after one year (-€15,529) and Receivables within one year (-€5,456)
- Receivables within one year +€5,456
up €5,456 (+77.7%), from €7,022 to €12,478
of which Trade receivables: +€3,872
- Stocks and contracts +€3,607
up €3,607 (+113%), from €3,192 to €6,799
- Debts after one year -€15,529
down €15,529 (-33.5%), from €46,400 to €30,871
- Tax, wage and social debts -€4,784
down €4,784 (-87.6%), from €5,463 to €679
- Profit (loss) carried forward +€4,597
up €4,597 (+71.2%), from €6,452 to €11,049
- Trade debts -€3,288
down €3,288 (-18.1%), from €18,137 to €14,849
- Gross operating margin +€17,232
up €17,232 (+231%), from €7,455 to €24,688
- Financial charges -€1,268
down €1,268 (-30.1%), from €4,214 to €2,946
- Other operating charges -€794
down €794 (-32.7%), from €2,428 to €1,634
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 | €96,221 | €77,977 | -€18,244 | -19.0% |
| Fixed assets | 21/28 | €48,366 | €33,322 | -€15,044 | -31.1% |
| Tangible fixed assets | 22/27 | €48,366 | €33,322 | -€15,044 | -31.1% |
| Furniture and vehicles | 24 | €48,366 | €33,322 | -€15,044 | -31.1% |
| Current assets | 29/58 | €47,855 | €44,655 | -€3,200 | -6.7% |
| Stocks and contracts in progress | 3 | €3,192 | €6,799 | +€3,607 | +113% |
| Stocks | 30/36 | €3,192 | €6,799 | +€3,607 | +113% |
| Amounts receivable within one year | 40/41 | €7,022 | €12,478 | +€5,456 | +77.7% |
| Trade receivables | 40 | €3,539 | €7,412 | +€3,872 | +109% |
| Other amounts receivable | 41 | €3,482 | €5,066 | +€1,584 | +45.5% |
| Cash at bank and in hand | 54/58 | €35,419 | €22,464 | -€12,955 | -36.6% |
| Deferred charges and accrued income | 490/1 | €2,222 | €2,914 | +€692 | +31.1% |
| Total equity and liabilities | 10/49 | €96,221 | €77,977 | -€18,244 | -19.0% |
| Equity | 10/15 | €11,452 | €16,049 | +€4,597 | +40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,452 | €11,049 | +€4,597 | +71.2% |
| Amounts payable | 17/49 | €84,769 | €61,928 | -€22,841 | -26.9% |
| Amounts payable after more than one year | 17 | €46,400 | €30,871 | -€15,529 | -33.5% |
| Financial debts | 170/4 | €46,400 | €30,871 | -€15,529 | -33.5% |
| Amounts payable within one year | 42/48 | €38,369 | €31,058 | -€7,311 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €14,768 | €15,529 | +€761 | +5.2% |
| Trade debts | 44 | €18,137 | €14,849 | -€3,288 | -18.1% |
| Suppliers | 440/4 | €18,137 | €14,849 | -€3,288 | -18.1% |
| Taxes, remuneration and social security | 45 | €5,463 | €679 | -€4,784 | -87.6% |
| Taxes | 450/3 | €5,463 | €679 | -€4,784 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,071 | €16,171 | +€100 | +0.6% |
| Other operating charges | 640/8 | €2,428 | €1,634 | -€794 | -32.7% |
| Gross operating margin | 9900 | €7,455 | €24,688 | +€17,232 | +231% |
| Operating profit (loss) | 9901 | -€11,044 | €6,883 | +€17,927 | |
| Financial income | 75/76B | €858 | €791 | -€67 | -7.8% |
| Recurring financial income | 75 | €858 | €791 | -€67 | -7.8% |
| Financial charges | 65/66B | €4,214 | €2,946 | -€1,268 | -30.1% |
| Recurring financial charges | 65 | €4,214 | €2,946 | -€1,268 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,400 | €4,729 | +€19,128 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€14,528 | €4,597 | +€19,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,528 | €4,597 | +€19,124 |
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 14 October 2026 via checked.be.