DRUKKERIJ CALLIER: 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.
DRUKKERIJ CALLIER
Largest movements
- Cash +€10,814
up €10,814 (+3.6%), from €297,809 to €308,623
mainly Receivables within one year (+€9,970) and Net result for the year (+€3,128)
- Receivables within one year -€9,970
down €9,970 (-40.3%), from €24,769 to €14,799
of which Trade receivables: -€12,492
- Trade debts -€3,697
down €3,697 (-17.7%), from €20,937 to €17,240
- Gross operating margin -€5,704
down €5,704 (-22.0%), from €25,982 to €20,279
- Financial income +€1,097
up €1,097 (+16.9%), from €6,509 to €7,607
- Staff costs +€457
up €457 (+2.3%), from €20,296 to €20,754
- Taxes -€426
down €426 (-43.8%), from €971 to €545
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 | €346,641 | €346,112 | -€529 | -0.2% |
| Fixed assets | 21/28 | €6,537 | €4,842 | -€1,695 | -25.9% |
| Tangible fixed assets | 22/27 | €3,579 | €1,884 | -€1,695 | -47.4% |
| Plant, machinery and equipment | 23 | €3,579 | €1,884 | -€1,695 | -47.4% |
| Financial fixed assets | 28 | €2,958 | €2,958 | = | 0.0% |
| Current assets | 29/58 | €340,104 | €341,270 | +€1,166 | +0.3% |
| Stocks and contracts in progress | 3 | €17,526 | €16,049 | -€1,477 | -8.4% |
| Stocks | 30/36 | €17,526 | €16,049 | -€1,477 | -8.4% |
| Amounts receivable within one year | 40/41 | €24,769 | €14,799 | -€9,970 | -40.3% |
| Trade receivables | 40 | €22,862 | €10,371 | -€12,492 | -54.6% |
| Other amounts receivable | 41 | €1,906 | €4,428 | +€2,522 | +132% |
| Cash at bank and in hand | 54/58 | €297,809 | €308,623 | +€10,814 | +3.6% |
| Deferred charges and accrued income | 490/1 | - | €1,799 | +€1,799 | |
| Total equity and liabilities | 10/49 | €346,641 | €346,112 | -€529 | -0.2% |
| Equity | 10/15 | €314,557 | €317,684 | +€3,128 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,957 | €299,084 | +€3,128 | +1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,625 | €8,625 | = | 0.0% |
| Distributable reserves | 133 | €285,472 | €288,599 | +€3,128 | +1.1% |
| Amounts payable | 17/49 | €32,084 | €28,428 | -€3,656 | -11.4% |
| Amounts payable within one year | 42/48 | €30,384 | €26,728 | -€3,656 | -12.0% |
| Trade debts | 44 | €20,937 | €17,240 | -€3,697 | -17.7% |
| Suppliers | 440/4 | €20,937 | €17,240 | -€3,697 | -17.7% |
| Taxes, remuneration and social security | 45 | €9,447 | €9,488 | +€41 | +0.4% |
| Taxes | 450/3 | €3,636 | €3,512 | -€123 | -3.4% |
| Remuneration and social security | 454/9 | €5,812 | €5,975 | +€164 | +2.8% |
| Accrued charges and deferred income | 492/3 | €1,700 | €1,700 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €20,296 | €20,754 | +€457 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €1,695 | -€151 | -8.2% |
| Other operating charges | 640/8 | €1,750 | €1,492 | -€258 | -14.7% |
| Gross operating margin | 9900 | €25,982 | €20,279 | -€5,704 | -22.0% |
| Operating profit (loss) | 9901 | €2,091 | -€3,662 | -€5,752 | |
| Financial income | 75/76B | €6,509 | €7,607 | +€1,097 | +16.9% |
| Recurring financial income | 75 | €6,509 | €7,607 | +€1,097 | +16.9% |
| Financial charges | 65/66B | €246 | €273 | +€26 | +10.6% |
| Recurring financial charges | 65 | €246 | €273 | +€26 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €8,354 | €3,673 | -€4,681 | -56.0% |
| Income taxes | 67/77 | €971 | €545 | -€426 | -43.8% |
| Profit (loss) for the period | 9904 | €7,383 | €3,128 | -€4,255 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,383 | €3,128 | -€4,255 | -57.6% |
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 31 October 2026 via checked.be.