CAULUS VZW: 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.
CAULUS VZW
Largest movements
- Current investments +€91,118
up €91,118 (+9.1%), from €1.0m to €1.1m
- Cash -€38,963
down €38,963 (-92.7%), from €42,023 to €3,060
mainly Current investments (-€91,118) and Receivables within one year (-€12)
- Reserves +€150,000
up €150,000 (+30.0%), from €500,000 to €650,000
- Profit (loss) carried forward -€105,614
down €105,614 (-54.0%), from €195,417 to €89,803
- Gross operating margin +€36,206
new in 2025: €36,206
- Services and other goods -€4,607
no longer reported in 2025 (was €4,607)
- Financial income -€1,005
down €1,005 (-4.0%), from €25,390 to €24,385
of which Financial income: -€1,005
- Other operating charges +€438
up €438 (+5.6%), from €7,782 to €8,220
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 | €1,196,127 | €1,240,513 | +€44,386 | +3.7% |
| Fixed assets | 21/28 | €152,783 | €145,002 | -€7,781 | -5.1% |
| Tangible fixed assets | 22/27 | €152,783 | €145,002 | -€7,781 | -5.1% |
| Land and buildings | 22 | €134,667 | €131,554 | -€3,113 | -2.3% |
| Furniture and vehicles | 24 | €16,215 | €13,447 | -€2,768 | -17.1% |
| Assets under construction and advance payments | 27 | €1,900 | €0 | -€1,900 | -100% |
| Current assets | 29/58 | €1,043,344 | €1,095,511 | +€52,167 | +5.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8 | €19 | +€12 | +152% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8 | €19 | +€12 | +152% |
| Current investments | 50/53 | €1,001,313 | €1,092,432 | +€91,118 | +9.1% |
| Cash at bank and in hand | 54/58 | €42,023 | €3,060 | -€38,963 | -92.7% |
| Total equity and liabilities | 10/49 | €1,196,127 | €1,240,513 | +€44,386 | +3.7% |
| Equity | 10/15 | €695,417 | €739,803 | +€44,386 | +6.4% |
| Reserves | 13 | €500,000 | €650,000 | +€150,000 | +30.0% |
| Profit (loss) carried forward | 14 | €195,417 | €89,803 | -€105,614 | -54.0% |
| Amounts payable | 17/49 | €500,709 | €500,709 | = | 0.0% |
| Amounts payable after more than one year | 17 | €500,709 | €500,709 | = | 0.0% |
| Other amounts payable | 178/9 | €500,709 | €500,709 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1 | €1 | = | 0.0% |
| Trade debts | 44 | €1 | €1 | = | 0.0% |
| Suppliers | 440/4 | €1 | €1 | = | 0.0% |
| Operating income | 70/76A | €35,000 | - | -€35,000 | |
| Membership fees, donations, legacies and grants | 73 | €35,000 | - | -€35,000 | |
| Operating charges | 60/66A | €20,054 | - | -€20,054 | |
| Services and other goods | 61 | €4,607 | - | -€4,607 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,666 | €7,781 | +€115 | +1.5% |
| Other operating charges | 640/8 | €7,782 | €8,220 | +€438 | +5.6% |
| Gross operating margin | 9900 | - | €36,206 | +€36,206 | |
| Operating profit (loss) | 9901 | €14,946 | €20,205 | +€5,259 | +35.2% |
| Financial income | 75/76B | €25,390 | €24,385 | -€1,005 | -4.0% |
| Recurring financial income | 75 | €25,390 | €24,385 | -€1,005 | -4.0% |
| Income from current assets | 751 | €25,390 | - | -€25,390 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €159 | €204 | +€45 | +28.4% |
| Recurring financial charges | 65 | €159 | €204 | +€45 | +28.4% |
| Debt charges | 650 | €159 | - | -€159 | |
| Profit (loss) for the period before taxes | 9903 | €40,177 | €44,386 | +€4,209 | +10.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €40,177 | €44,386 | +€4,209 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,177 | €44,386 | +€4,209 | +10.5% |
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 27 October 2026 via checked.be.