DE CALUWE 2000: 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.
DE CALUWE 2000
Largest movements
- Receivables within one year +€10,078
up €10,078 (+15.2%), from €66,417 to €76,496
of which Other amounts receivable: +€15,280
- Tangible fixed assets -€7,678
down €7,678 (-86.5%), from €8,880 to €1,202
of which Furniture and vehicles: -€7,560
- Reserves +€11,324
up €11,324 (+23.2%), from €48,815 to €60,139
- Current portion of long-term debt -€6,381
down €6,381 (-92.3%), from €6,917 to €536
- Short-term financial debts -€1,176
down €1,176 (-15.8%), from €7,454 to €6,279
- Trade debts -€886
down €886 (-29.3%), from €3,019 to €2,133
- Gross operating margin -€1,790
down €1,790 (-6.6%), from €27,055 to €25,266
- Depreciation -€1,034
down €1,034 (-11.9%), from €8,712 to €7,678
- Financial income +€778
up €778 (+28.6%), from €2,724 to €3,502
- Taxes +€557
up €557 (+8.5%), from €6,582 to €7,139
- Financial charges -€302
down €302 (-16.3%), from €1,855 to €1,553
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,956 | €80,514 | +€2,558 | +3.3% |
| Fixed assets | 21/28 | €8,880 | €1,202 | -€7,678 | -86.5% |
| Tangible fixed assets | 22/27 | €8,880 | €1,202 | -€7,678 | -86.5% |
| Furniture and vehicles | 24 | €8,285 | €725 | -€7,560 | -91.2% |
| Other tangible fixed assets | 26 | €595 | €477 | -€118 | -19.8% |
| Current assets | 29/58 | €69,076 | €79,312 | +€10,236 | +14.8% |
| Amounts receivable within one year | 40/41 | €66,417 | €76,496 | +€10,078 | +15.2% |
| Trade receivables | 40 | €12,342 | €7,140 | -€5,202 | -42.1% |
| Other amounts receivable | 41 | €54,075 | €69,355 | +€15,280 | +28.3% |
| Deferred charges and accrued income | 490/1 | €2,659 | €2,817 | +€158 | +5.9% |
| Total equity and liabilities | 10/49 | €77,956 | €80,514 | +€2,558 | +3.3% |
| Equity | 10/15 | €51,315 | €62,639 | +€11,324 | +22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,815 | €60,139 | +€11,324 | +23.2% |
| Distributable reserves | 133 | €48,815 | €60,139 | +€11,324 | +23.2% |
| Amounts payable | 17/49 | €26,641 | €17,876 | -€8,766 | -32.9% |
| Amounts payable within one year | 42/48 | €26,641 | €17,876 | -€8,766 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €6,917 | €536 | -€6,381 | -92.3% |
| Financial debts | 43 | €7,454 | €6,279 | -€1,176 | -15.8% |
| Credit institutions | 430/8 | €7,454 | €6,279 | -€1,176 | -15.8% |
| Trade debts | 44 | €3,019 | €2,133 | -€886 | -29.3% |
| Suppliers | 440/4 | €3,019 | €2,133 | -€886 | -29.3% |
| Taxes, remuneration and social security | 45 | €9,251 | €8,928 | -€323 | -3.5% |
| Taxes | 450/3 | €9,251 | €8,928 | -€323 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,712 | €7,678 | -€1,034 | -11.9% |
| Other operating charges | 640/8 | €861 | €1,074 | +€212 | +24.6% |
| Gross operating margin | 9900 | €27,055 | €25,266 | -€1,790 | -6.6% |
| Operating profit (loss) | 9901 | €17,482 | €16,514 | -€968 | -5.5% |
| Financial income | 75/76B | €2,724 | €3,502 | +€778 | +28.6% |
| Recurring financial income | 75 | €2,724 | €3,502 | +€778 | +28.6% |
| Financial charges | 65/66B | €1,855 | €1,553 | -€302 | -16.3% |
| Recurring financial charges | 65 | €1,855 | €1,553 | -€302 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €18,351 | €18,463 | +€112 | +0.6% |
| Income taxes | 67/77 | €6,582 | €7,139 | +€557 | +8.5% |
| Profit (loss) for the period | 9904 | €11,770 | €11,324 | -€446 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,770 | €11,324 | -€446 | -3.8% |
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 25 October 2026 via checked.be.