LA CALANDREUSE: what changed
Two fiscal 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.
LA CALANDREUSE
Largest movements
- Tangible fixed assets -€14,694
down €14,694 (-9.5%), from €154,301 to €139,606
of which Land and buildings: -€11,842
- Cash -€2,618
down €2,618 (-28.6%), from €9,157 to €6,538
mainly Net result for the year (-€24,134) and Debts after one year (-€12,737)
- Receivables within one year -€2,234
down €2,234 (-4.7%), from €47,642 to €45,408
- Profit (loss) carried forward -€24,134
down €24,134 (-42.5%), from -€56,791 to -€80,926
- Tax, wage and social debts +€16,074
up €16,074 (+19.9%), from €80,654 to €96,728
of which Remuneration and social security: +€16,303
- Debts after one year -€12,737
down €12,737 (-16.2%), from €78,821 to €66,084
- Staff costs +€16,671
up €16,671 (+3.0%), from €562,492 to €579,163
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.
Cash bridge derived
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 | €217,150 | €196,219 | -€20,932 | -9.6% |
| Fixed assets | 21/28 | €154,610 | €139,915 | -€14,694 | -9.5% |
| Tangible fixed assets | 22/27 | €154,301 | €139,606 | -€14,694 | -9.5% |
| Land and buildings | 22 | €146,428 | €134,585 | -€11,842 | -8.1% |
| Plant, machinery and equipment | 23 | €6,506 | €4,337 | -€2,169 | -33.3% |
| Furniture and vehicles | 24 | €1,367 | €683 | -€683 | -50.0% |
| Financial fixed assets | 28 | €309 | €309 | = | 0.0% |
| Current assets | 29/58 | €62,541 | €56,303 | -€6,237 | -10.0% |
| Amounts receivable within one year | 40/41 | €47,642 | €45,408 | -€2,234 | -4.7% |
| Trade receivables | 40 | €47,642 | €45,408 | -€2,234 | -4.7% |
| Cash at bank and in hand | 54/58 | €9,157 | €6,538 | -€2,618 | -28.6% |
| Deferred charges and accrued income | 490/1 | €5,742 | €4,357 | -€1,385 | -24.1% |
| Total equity and liabilities | 10/49 | €217,150 | €196,219 | -€20,932 | -9.6% |
| Equity | 10/15 | €13,209 | -€10,926 | -€24,134 | |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,791 | -€80,926 | -€24,134 | -42.5% |
| Amounts payable | 17/49 | €203,942 | €207,144 | +€3,203 | +1.6% |
| Amounts payable after more than one year | 17 | €78,821 | €66,084 | -€12,737 | -16.2% |
| Financial debts | 170/4 | €78,821 | €66,084 | -€12,737 | -16.2% |
| Amounts payable within one year | 42/48 | €124,464 | €141,004 | +€16,540 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €14,629 | €12,737 | -€1,892 | -12.9% |
| Financial debts | 43 | €22,972 | €22,963 | -€9 | 0.0% |
| Credit institutions | 430/8 | €22,972 | €22,963 | -€9 | 0.0% |
| Trade debts | 44 | €6,209 | €7,944 | +€1,735 | +27.9% |
| Suppliers | 440/4 | €6,209 | €7,944 | +€1,735 | +27.9% |
| Taxes, remuneration and social security | 45 | €80,654 | €96,728 | +€16,074 | +19.9% |
| Taxes | 450/3 | €1,746 | €1,517 | -€229 | -13.1% |
| Remuneration and social security | 454/9 | €78,908 | €95,211 | +€16,303 | +20.7% |
| Other amounts payable | 47/48 | - | €632 | +€632 | |
| Accrued charges and deferred income | 492/3 | €656 | €56 | -€600 | -91.4% |
| Remuneration, social security and pensions | 62 | €562,492 | €579,163 | +€16,671 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,694 | €14,694 | = | 0.0% |
| Other operating charges | 640/8 | €2,027 | €1,897 | -€130 | -6.4% |
| Gross operating margin | 9900 | €578,644 | €577,261 | -€1,383 | -0.2% |
| Operating profit (loss) | 9901 | -€570 | -€18,493 | -€17,924 | -3146.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €5,890 | €5,641 | -€249 | -4.2% |
| Recurring financial charges | 65 | €5,890 | €5,641 | -€249 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,457 | -€24,134 | -€17,677 | -273.7% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€6,458 | -€24,134 | -€17,676 | -273.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,458 | -€24,134 | -€17,676 | -273.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.