CENTRE CALLIOPE: 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.
CENTRE CALLIOPE
Largest movements
- Cash -€19,914
down €19,914 (-98.2%), from €20,277 to €363
mainly Net result for the year (-€29,905) and Current portion of long-term debt (-€11,021)
- Tangible fixed assets -€14,276
down €14,276 (-57.3%), from €24,917 to €10,641
of which Furniture and vehicles: -€12,023
- Receivables within one year -€10,943
down €10,943 (-27.3%), from €40,058 to €29,115
of which Trade receivables: -€11,749
- Deferred charges and accrued income +€1,574
up €1,574 (+115%), from €1,371 to €2,945
- Profit (loss) carried forward -€29,905
down €29,905, from €8,852 to -€21,053
- Current portion of long-term debt -€11,021
down €11,021 (-84.6%), from €13,031 to €2,010
- Trade debts -€1,382
down €1,382 (-32.8%), from €4,213 to €2,831
- Tax, wage and social debts -€1,251
down €1,251 (-8.2%), from €15,327 to €14,076
- Gross operating margin -€34,745
down €34,745, from €23,781 to -€10,964
- Taxes +€13,180
up €13,180, from -€12,694 to €486
- Other operating charges +€1,449
up €1,449 (+171%), from €845 to €2,294
- Financial income +€598
up €598 (+255%), from €234 to €833
- Financial charges -€491
down €491 (-28.7%), from €1,709 to €1,219
of which Financial charges: -€519
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 | €89,024 | €45,464 | -€43,559 | -48.9% |
| Fixed assets | 21/28 | €27,317 | €13,041 | -€14,276 | -52.3% |
| Tangible fixed assets | 22/27 | €24,917 | €10,641 | -€14,276 | -57.3% |
| Land and buildings | 22 | €712 | €500 | -€212 | -29.8% |
| Plant, machinery and equipment | 23 | €1,138 | €858 | -€280 | -24.6% |
| Furniture and vehicles | 24 | €16,023 | €4,001 | -€12,023 | -75.0% |
| Other tangible fixed assets | 26 | €7,044 | €5,283 | -€1,761 | -25.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €61,707 | €32,423 | -€29,283 | -47.5% |
| Amounts receivable within one year | 40/41 | €40,058 | €29,115 | -€10,943 | -27.3% |
| Trade receivables | 40 | €22,421 | €10,672 | -€11,749 | -52.4% |
| Other amounts receivable | 41 | €17,637 | €18,443 | +€805 | +4.6% |
| Cash at bank and in hand | 54/58 | €20,277 | €363 | -€19,914 | -98.2% |
| Deferred charges and accrued income | 490/1 | €1,371 | €2,945 | +€1,574 | +115% |
| Total equity and liabilities | 10/49 | €89,024 | €45,464 | -€43,559 | -48.9% |
| Equity | 10/15 | €56,452 | €26,547 | -€29,905 | -53.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €27,140 | €27,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €2,140 | €2,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,852 | -€21,053 | -€29,905 | |
| Amounts payable | 17/49 | €32,571 | €18,917 | -€13,654 | -41.9% |
| Amounts payable within one year | 42/48 | €32,571 | €18,917 | -€13,654 | -41.9% |
| Current portion of amounts payable after more than one year | 42 | €13,031 | €2,010 | -€11,021 | -84.6% |
| Trade debts | 44 | €4,213 | €2,831 | -€1,382 | -32.8% |
| Suppliers | 440/4 | €4,213 | €2,831 | -€1,382 | -32.8% |
| Taxes, remuneration and social security | 45 | €15,327 | €14,076 | -€1,251 | -8.2% |
| Taxes | 450/3 | €15,327 | €14,076 | -€1,251 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,578 | €15,775 | +€197 | +1.3% |
| Other operating charges | 640/8 | €845 | €2,294 | +€1,449 | +171% |
| Gross operating margin | 9900 | €23,781 | -€10,964 | -€34,745 | |
| Operating profit (loss) | 9901 | €7,358 | -€29,033 | -€36,391 | |
| Financial income | 75/76B | €234 | €833 | +€598 | +255% |
| Recurring financial income | 75 | €234 | €833 | +€598 | +255% |
| Financial charges | 65/66B | €1,709 | €1,219 | -€491 | -28.7% |
| Recurring financial charges | 65 | €835 | €316 | -€519 | -62.2% |
| Non-recurring financial charges | 66B | €874 | €902 | +€29 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,883 | -€29,419 | -€35,302 | |
| Income taxes | 67/77 | -€12,694 | €486 | +€13,180 | |
| Profit (loss) for the period | 9904 | €18,577 | -€29,905 | -€48,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,577 | -€29,905 | -€48,482 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.