Dr. CALIS B.: 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.
Dr. CALIS B.
Largest movements
- Current investments +€218,500
up €218,500 (+13.2%), from €1.7m to €1.9m
- Cash +€87,106
up €87,106 (+24.7%), from €352,527 to €439,633
mainly Net result for the year (+€356,991) and Other debts (+€144,785)
- Other debts +€144,785
new in 2025: €144,785
- Reserves +€117,378
up €117,378 (+5.5%), from €2.1m to €2.2m
- Financial income +€5,539
up €5,539 (+13.0%), from €42,677 to €48,215
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 | €2,128,760 | €2,386,696 | +€257,935 | +12.1% |
| Fixed assets | 21/28 | €62,166 | €50,142 | -€12,024 | -19.3% |
| Tangible fixed assets | 22/27 | €62,166 | €50,142 | -€12,024 | -19.3% |
| Plant, machinery and equipment | 23 | €1,064 | €651 | -€413 | -38.8% |
| Furniture and vehicles | 24 | €54,229 | €42,618 | -€11,611 | -21.4% |
| Other tangible fixed assets | 26 | €6,873 | €6,873 | = | 0.0% |
| Current assets | 29/58 | €2,066,594 | €2,336,554 | +€269,959 | +13.1% |
| Amounts receivable within one year | 40/41 | €22,037 | €595 | -€21,442 | -97.3% |
| Other amounts receivable | 41 | €22,037 | €595 | -€21,442 | -97.3% |
| Current investments | 50/53 | €1,657,500 | €1,876,000 | +€218,500 | +13.2% |
| Cash at bank and in hand | 54/58 | €352,527 | €439,633 | +€87,106 | +24.7% |
| Deferred charges and accrued income | 490/1 | €34,530 | €20,325 | -€14,205 | -41.1% |
| Total equity and liabilities | 10/49 | €2,128,760 | €2,386,696 | +€257,935 | +12.1% |
| Equity | 10/15 | €2,120,503 | €2,237,881 | +€117,378 | +5.5% |
| Contributions | 10/11 | €1,643 | €1,643 | = | 0.0% |
| Reserves | 13 | €2,118,860 | €2,236,238 | +€117,378 | +5.5% |
| Distributable reserves | 133 | €2,118,860 | €2,236,238 | +€117,378 | +5.5% |
| Amounts payable | 17/49 | €8,257 | €148,815 | +€140,558 | +1,702% |
| Amounts payable within one year | 42/48 | €5,226 | €144,785 | +€139,559 | +2,671% |
| Taxes, remuneration and social security | 45 | €5,226 | - | -€5,226 | |
| Taxes | 450/3 | €5,226 | - | -€5,226 | |
| Other amounts payable | 47/48 | - | €144,785 | +€144,785 | |
| Accrued charges and deferred income | 492/3 | €3,031 | €4,030 | +€999 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,410 | €14,114 | -€296 | -2.1% |
| Other operating charges | 640/8 | €2,401 | €2,324 | -€77 | -3.2% |
| Gross operating margin | 9900 | €492,336 | €496,561 | +€4,225 | +0.9% |
| Operating profit (loss) | 9901 | €475,525 | €480,123 | +€4,598 | +1.0% |
| Financial income | 75/76B | €42,677 | €48,215 | +€5,539 | +13.0% |
| Recurring financial income | 75 | €42,677 | €48,215 | +€5,539 | +13.0% |
| Financial charges | 65/66B | €416 | €158 | -€258 | -62.0% |
| Recurring financial charges | 65 | €416 | €158 | -€258 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €517,786 | €528,180 | +€10,394 | +2.0% |
| Income taxes | 67/77 | €167,361 | €171,189 | +€3,828 | +2.3% |
| Profit (loss) for the period | 9904 | €350,425 | €356,991 | +€6,566 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €350,425 | €356,991 | +€6,566 | +1.9% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.