IR.-ARCH. BENOIT CALLENS: 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.
IR.-ARCH. BENOIT CALLENS
Largest movements
- Receivables within one year -€31,889
down €31,889 (-59.3%), from €53,806 to €21,917
of which Other amounts receivable: -€22,808
- Tangible fixed assets -€20,407
down €20,407 (-7.3%), from €279,739 to €259,332
of which Furniture and vehicles: -€15,874
- Cash -€18,900
down €18,900 (-77.4%), from €24,430 to €5,530
mainly Contributions, distributions and other (-€65,474) and Debts after one year (-€23,439)
- Reserves -€50,578
down €50,578 (-41.1%), from €123,209 to €72,631
- Debts after one year -€23,439
down €23,439 (-12.0%), from €194,799 to €171,360
- Gross operating margin -€11,606
down €11,606 (-17.7%), from €65,732 to €54,126
- Taxes -€2,206
down €2,206 (-25.4%), from €8,681 to €6,474
- Financial charges -€1,063
down €1,063 (-15.4%), from €6,903 to €5,840
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 | €359,714 | €288,603 | -€71,111 | -19.8% |
| Fixed assets | 21/28 | €279,739 | €259,332 | -€20,407 | -7.3% |
| Tangible fixed assets | 22/27 | €279,739 | €259,332 | -€20,407 | -7.3% |
| Land and buildings | 22 | €238,351 | €231,636 | -€6,715 | -2.8% |
| Plant, machinery and equipment | 23 | €874 | €3,056 | +€2,182 | +249% |
| Furniture and vehicles | 24 | €40,514 | €24,640 | -€15,874 | -39.2% |
| Current assets | 29/58 | €79,974 | €29,270 | -€50,704 | -63.4% |
| Amounts receivable within one year | 40/41 | €53,806 | €21,917 | -€31,889 | -59.3% |
| Trade receivables | 40 | €16,268 | €7,187 | -€9,081 | -55.8% |
| Other amounts receivable | 41 | €37,537 | €14,730 | -€22,808 | -60.8% |
| Cash at bank and in hand | 54/58 | €24,430 | €5,530 | -€18,900 | -77.4% |
| Deferred charges and accrued income | 490/1 | €1,738 | €1,823 | +€85 | +4.9% |
| Total equity and liabilities | 10/49 | €359,714 | €288,603 | -€71,111 | -19.8% |
| Equity | 10/15 | €129,612 | €79,034 | -€50,578 | -39.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,209 | €72,631 | -€50,578 | -41.1% |
| Distributable reserves | 133 | €123,209 | €72,631 | -€50,578 | -41.1% |
| Profit (loss) carried forward | 14 | €203 | €203 | = | 0.0% |
| Amounts payable | 17/49 | €230,101 | €209,569 | -€20,533 | -8.9% |
| Amounts payable after more than one year | 17 | €194,799 | €171,360 | -€23,439 | -12.0% |
| Financial debts | 170/4 | €194,799 | €171,360 | -€23,439 | -12.0% |
| Amounts payable within one year | 42/48 | €35,237 | €38,142 | +€2,905 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €22,702 | €25,464 | +€2,762 | +12.2% |
| Trade debts | 44 | €4,611 | €7,699 | +€3,088 | +67.0% |
| Suppliers | 440/4 | €4,611 | €7,699 | +€3,088 | +67.0% |
| Taxes, remuneration and social security | 45 | €7,924 | €4,979 | -€2,945 | -37.2% |
| Taxes | 450/3 | €7,924 | €4,979 | -€2,945 | -37.2% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,951 | €25,197 | +€246 | +1.0% |
| Other operating charges | 640/8 | €2,091 | €1,847 | -€244 | -11.7% |
| Gross operating margin | 9900 | €65,732 | €54,126 | -€11,606 | -17.7% |
| Operating profit (loss) | 9901 | €38,690 | €27,082 | -€11,608 | -30.0% |
| Financial income | 75/76B | €156 | €128 | -€28 | -18.2% |
| Recurring financial income | 75 | €156 | €128 | -€28 | -18.2% |
| Financial charges | 65/66B | €6,903 | €5,840 | -€1,063 | -15.4% |
| Recurring financial charges | 65 | €6,903 | €5,840 | -€1,063 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €31,944 | €21,370 | -€10,573 | -33.1% |
| Income taxes | 67/77 | €8,681 | €6,474 | -€2,206 | -25.4% |
| Profit (loss) for the period | 9904 | €23,263 | €14,896 | -€8,367 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,263 | €14,896 | -€8,367 | -36.0% |
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.