Firma Léon Callot: 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.
What changed
Firma Léon Callot
NACE 46.620, Wholesale of machine tools
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€88,106
2024 · €16,433-€104,539
Equity
€1.9m
2024 · €2.0m-€88,106
Cash
€432,507
2024 · €431,695+€812
Balance sheet total
€2.5m
2024 · €2.7m-€146,288
Largest movements
Assets
- Receivables within one year -€127,746
down €127,746 (-37.1%), from €343,894 to €216,148
of which Trade receivables: -€144,392
- Tangible fixed assets -€36,326
down €36,326 (-7.2%), from €503,735 to €467,409
of which Plant, machinery and equipment: -€34,293
Equity and liabilities
- Reserves -€88,106
down €88,106 (-7.9%), from €1.1m to €1.0m
of which Distributable reserves: -€88,106
- Debts after one year -€64,581
down €64,581 (-67.6%), from €95,546 to €30,966
Income statement
- Gross operating margin -€53,027
down €53,027 (-13.0%), from €408,022 to €354,995
- Staff costs +€36,528
up €36,528 (+12.9%), from €283,408 to €319,936
- Depreciation +€13,800
up €13,800 (+19.1%), from €72,375 to €86,175
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.
Result 2024
€16,433
Gross operating margin
-€53,027
Staff costs
-€36,528
Depreciation
-€13,800
Write-downs
-€371
Other operating charges
-€3,115
Other operating items
+€1,411
Financial income
-€1,345
Financial charges
-€39
Taxes
+€2,274
Result 2025
-€88,106
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€132,699
Investment
-€68,432
Financing
-€63,456
Cash 2024
€431,695
From operations (derived)
+€132,699
Net result for the year
-€88,106
Depreciation
+€86,175
Stocks and contracts
+€1,610
Receivables within one year
+€127,746
Trade debts
-€11,872
Tax, wage and social debts
+€17,146
Investment (derived)
-€68,432
Investment in fixed assets (net)
-€68,432
Financing
-€63,456
Debts after one year
-€64,581
Current portion of long-term debt
+€1,125
Cash 2025
€432,507
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,656,337 | €2,510,050 | -€146,288 | -5.5% |
| Fixed assets | 21/28 | €570,981 | €553,237 | -€17,743 | -3.1% |
| Intangible fixed assets | 21 | €67,246 | €85,828 | +€18,583 | +27.6% |
| Tangible fixed assets | 22/27 | €503,735 | €467,409 | -€36,326 | -7.2% |
| Land and buildings | 22 | €278,281 | €278,281 | = | 0.0% |
| Plant, machinery and equipment | 23 | €221,218 | €186,925 | -€34,293 | -15.5% |
| Furniture and vehicles | 24 | €4,236 | €2,202 | -€2,033 | -48.0% |
| Current assets | 29/58 | €2,085,356 | €1,956,812 | -€128,544 | -6.2% |
| Stocks and contracts in progress | 3 | €1,187,242 | €1,185,632 | -€1,610 | -0.1% |
| Stocks | 30/36 | €1,187,242 | €1,185,632 | -€1,610 | -0.1% |
| Amounts receivable within one year | 40/41 | €343,894 | €216,148 | -€127,746 | -37.1% |
| Trade receivables | 40 | €290,008 | €145,617 | -€144,392 | -49.8% |
| Other amounts receivable | 41 | €53,886 | €70,532 | +€16,646 | +30.9% |
| Current investments | 50/53 | €122,525 | €122,525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €431,695 | €432,507 | +€812 | +0.2% |
| Total equity and liabilities | 10/49 | €2,656,337 | €2,510,050 | -€146,288 | -5.5% |
| Equity | 10/15 | €2,017,607 | €1,929,501 | -€88,106 | -4.4% |
| Contributions | 10/11 | €905,000 | €905,000 | = | 0.0% |
| Capital | 10 | €905,000 | €905,000 | = | 0.0% |
| Issued capital | 100 | €905,000 | €905,000 | = | 0.0% |
| Reserves | 13 | €1,112,607 | €1,024,501 | -€88,106 | -7.9% |
| Non-distributable reserves | 130/1 | €90,500 | €90,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90,500 | €90,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €61,759 | €61,759 | = | 0.0% |
| Distributable reserves | 133 | €960,348 | €872,242 | -€88,106 | -9.2% |
| Amounts payable | 17/49 | €638,730 | €580,549 | -€58,182 | -9.1% |
| Amounts payable after more than one year | 17 | €95,546 | €30,966 | -€64,581 | -67.6% |
| Financial debts | 170/4 | €95,546 | €30,966 | -€64,581 | -67.6% |
| Amounts payable within one year | 42/48 | €543,184 | €549,583 | +€6,399 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €63,456 | €64,581 | +€1,125 | +1.8% |
| Trade debts | 44 | €135,485 | €123,613 | -€11,872 | -8.8% |
| Suppliers | 440/4 | €135,485 | €123,613 | -€11,872 | -8.8% |
| Taxes, remuneration and social security | 45 | €44,510 | €61,656 | +€17,146 | +38.5% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €44,510 | €61,656 | +€17,146 | +38.5% |
| Other amounts payable | 47/48 | €299,734 | €299,734 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €283,408 | €319,936 | +€36,528 | +12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,375 | €86,175 | +€13,800 | +19.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€371 | €0 | +€371 | |
| Other operating charges | 640/8 | €13,588 | €16,703 | +€3,115 | +22.9% |
| Non-recurring operating charges | 66A | €1,411 | €0 | -€1,411 | -100.0% |
| Gross operating margin | 9900 | €408,022 | €354,995 | -€53,027 | -13.0% |
| Operating profit (loss) | 9901 | €37,611 | -€67,819 | -€105,429 | |
| Financial income | 75/76B | €3,173 | €1,828 | -€1,345 | -42.4% |
| Recurring financial income | 75 | €3,166 | €1,828 | -€1,338 | -42.3% |
| Non-recurring financial income | 76B | €6 | €0 | -€6 | -100% |
| Financial charges | 65/66B | €21,558 | €21,596 | +€39 | +0.2% |
| Recurring financial charges | 65 | €21,558 | €21,596 | +€39 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €19,225 | -€87,587 | -€106,813 | |
| Income taxes | 67/77 | €2,792 | €519 | -€2,274 | -81.4% |
| Profit (loss) for the period | 9904 | €16,433 | -€88,106 | -€104,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,433 | -€88,106 | -€104,539 |
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.