CAULIDENT: 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.
CAULIDENT
Largest movements
- Cash -€46,446
down €46,446 (-56.9%), from €81,694 to €35,248
mainly Contributions, distributions and other (-€157,724) and Deferred charges and accrued income (-€4,065)
- Tangible fixed assets -€12,524
down €12,524 (-25.2%), from €49,726 to €37,202
- Receivables within one year -€6,134
down €6,134 (-23.3%), from €26,304 to €20,170
of which Trade receivables: -€4,082
- Deferred charges and accrued income +€4,065
up €4,065 (+389.4%), from €1,044 to €5,109
- Reserves -€112,761
no longer reported in 2025 (was €112,761)
- Other debts +€51,765
up €51,765 (+155.8%), from €33,217 to €84,982
- Gross operating margin -€31,427
down €31,427 (-30.9%), from €101,637 to €70,210
- Taxes -€5,575
down €5,575 (-31.1%), from €17,908 to €12,333
- Financial income -€2,417
down €2,417 (-85.5%), from €2,828 to €410
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 | €158,768 | €97,729 | -€61,039 | -38.4% |
| Fixed assets | 21/28 | €49,726 | €37,202 | -€12,524 | -25.2% |
| Tangible fixed assets | 22/27 | €49,726 | €37,202 | -€12,524 | -25.2% |
| Furniture and vehicles | 24 | €49,726 | €37,202 | -€12,524 | -25.2% |
| Current assets | 29/58 | €109,042 | €60,528 | -€48,514 | -44.5% |
| Amounts receivable within one year | 40/41 | €26,304 | €20,170 | -€6,134 | -23.3% |
| Trade receivables | 40 | €4,082 | - | -€4,082 | |
| Other amounts receivable | 41 | €22,222 | €20,170 | -€2,052 | -9.2% |
| Cash at bank and in hand | 54/58 | €81,694 | €35,248 | -€46,446 | -56.9% |
| Deferred charges and accrued income | 490/1 | €1,044 | €5,109 | +€4,065 | +389.4% |
| Total equity and liabilities | 10/49 | €158,768 | €97,729 | -€61,039 | -38.4% |
| Equity | 10/15 | €112,762 | €1 | -€112,761 | -100.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €112,761 | - | -€112,761 | |
| Distributable reserves | 133 | €112,761 | - | -€112,761 | |
| Amounts payable | 17/49 | €46,006 | €97,728 | +€51,722 | +112.4% |
| Amounts payable within one year | 42/48 | €46,006 | €97,728 | +€51,722 | +112.4% |
| Trade debts | 44 | €7,389 | €6,001 | -€1,388 | -18.8% |
| Suppliers | 440/4 | €7,389 | €6,001 | -€1,388 | -18.8% |
| Taxes, remuneration and social security | 45 | €5,400 | €6,744 | +€1,344 | +24.9% |
| Taxes | 450/3 | €5,400 | €6,744 | +€1,344 | +24.9% |
| Other amounts payable | 47/48 | €33,217 | €84,982 | +€51,765 | +155.8% |
| Non-recurring operating income | 76A | €7,500 | - | -€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,984 | €12,524 | +€541 | +4.5% |
| Other operating charges | 640/8 | €1,088 | €716 | -€372 | -34.2% |
| Gross operating margin | 9900 | €101,637 | €70,210 | -€31,427 | -30.9% |
| Operating profit (loss) | 9901 | €88,565 | €56,970 | -€31,595 | -35.7% |
| Financial income | 75/76B | €2,828 | €410 | -€2,417 | -85.5% |
| Recurring financial income | 75 | €2,828 | €410 | -€2,417 | -85.5% |
| Financial charges | 65/66B | €74 | €84 | +€10 | +13.9% |
| Recurring financial charges | 65 | €74 | €84 | +€10 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €91,319 | €57,296 | -€34,023 | -37.3% |
| Income taxes | 67/77 | €17,908 | €12,333 | -€5,575 | -31.1% |
| Profit (loss) for the period | 9904 | €73,411 | €44,963 | -€28,448 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,411 | €44,963 | -€28,448 | -38.8% |
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 10 October 2026 via checked.be.