IL CALICE: 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.
IL CALICE
Largest movements
- Cash -€5,686
down €5,686 (-11.0%), from €51,691 to €46,006
mainly Investment in fixed assets (net) (-€13,823) and Debts after one year (-€9,398)
- Tangible fixed assets +€4,615
up €4,615 (+9.7%), from €47,706 to €52,321
of which Plant, machinery and equipment: +€4,189
- Receivables within one year -€2,916
down €2,916 (-26.7%), from €10,939 to €8,023
of which Other amounts receivable: -€4,309
- Debts after one year -€9,398
down €9,398 (-95.2%), from €9,875 to €477
- Current portion of long-term debt -€4,957
down €4,957 (-34.5%), from €14,355 to €9,398
- Trade debts +€3,428
up €3,428 (+6.8%), from €50,406 to €53,834
- Staff costs +€12,667
up €12,667 (+4.2%), from €298,266 to €310,933
- Gross operating margin +€9,050
up €9,050 (+2.8%), from €322,808 to €331,858
- Depreciation -€6,740
down €6,740 (-42.3%), from €15,948 to €9,208
- Other operating charges -€3,785
down €3,785 (-75.9%), from €4,989 to €1,204
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 | €237,409 | €230,867 | -€6,542 | -2.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €59,548 | €64,163 | +€4,615 | +7.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €47,706 | €52,321 | +€4,615 | +9.7% |
| Plant, machinery and equipment | 23 | €39,839 | €44,028 | +€4,189 | +10.5% |
| Furniture and vehicles | 24 | €7,867 | €8,293 | +€426 | +5.4% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €11,842 | €11,842 | = | 0.0% |
| Current assets | 29/58 | €177,861 | €166,704 | -€11,157 | -6.3% |
| Stocks and contracts in progress | 3 | €10,476 | €9,483 | -€992 | -9.5% |
| Stocks | 30/36 | €10,476 | €9,483 | -€992 | -9.5% |
| Amounts receivable within one year | 40/41 | €10,939 | €8,023 | -€2,916 | -26.7% |
| Trade receivables | 40 | €0 | €1,393 | +€1,393 | |
| Other amounts receivable | 41 | €10,939 | €6,630 | -€4,309 | -39.4% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,691 | €46,006 | -€5,686 | -11.0% |
| Deferred charges and accrued income | 490/1 | €4,754 | €3,192 | -€1,562 | -32.9% |
| Total equity and liabilities | 10/49 | €237,409 | €230,867 | -€6,542 | -2.8% |
| Equity | 10/15 | €117,896 | €120,047 | +€2,151 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €27,965 | €30,116 | +€2,151 | +7.7% |
| Tax-exempt reserves | 132 | €26,105 | €26,105 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €4,011 | +€2,151 | +116% |
| Profit (loss) carried forward | 14 | €71,339 | €71,339 | = | 0.0% |
| Amounts payable | 17/49 | €119,513 | €110,820 | -€8,693 | -7.3% |
| Amounts payable after more than one year | 17 | €9,875 | €477 | -€9,398 | -95.2% |
| Financial debts | 170/4 | €9,875 | €477 | -€9,398 | -95.2% |
| Amounts payable within one year | 42/48 | €109,638 | €110,343 | +€705 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €14,355 | €9,398 | -€4,957 | -34.5% |
| Trade debts | 44 | €50,406 | €53,834 | +€3,428 | +6.8% |
| Suppliers | 440/4 | €50,406 | €53,834 | +€3,428 | +6.8% |
| Taxes, remuneration and social security | 45 | €44,877 | €47,111 | +€2,235 | +5.0% |
| Taxes | 450/3 | €13,163 | €15,165 | +€2,002 | +15.2% |
| Remuneration and social security | 454/9 | €31,714 | €31,946 | +€232 | +0.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €298,266 | €310,933 | +€12,667 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,948 | €9,208 | -€6,740 | -42.3% |
| Other operating charges | 640/8 | €4,989 | €1,204 | -€3,785 | -75.9% |
| Non-recurring operating charges | 66A | - | €484 | +€484 | |
| Gross operating margin | 9900 | €322,808 | €331,858 | +€9,050 | +2.8% |
| Operating profit (loss) | 9901 | €3,606 | €10,029 | +€6,424 | +178% |
| Financial income | 75/76B | €3,872 | €1,635 | -€2,237 | -57.8% |
| Recurring financial income | 75 | €3,872 | €1,635 | -€2,237 | -57.8% |
| Financial charges | 65/66B | €8,045 | €7,581 | -€464 | -5.8% |
| Recurring financial charges | 65 | €8,045 | €7,581 | -€464 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€568 | €4,083 | +€4,651 | |
| Income taxes | 67/77 | €4,860 | €1,932 | -€2,928 | -60.2% |
| Profit (loss) for the period | 9904 | -€5,428 | €2,151 | +€7,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,428 | €2,151 | +€7,579 |
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 14 October 2026 via checked.be.