La Cales: 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 Cales
Largest movements
- Cash -€11,990
down €11,990 (-71.1%), from €16,856 to €4,866
mainly Receivables within one year (-€7,131) and Net result for the year (-€6,118)
- Receivables within one year +€7,131
up €7,131 (+27.1%), from €26,308 to €33,439
of which Other amounts receivable: +€7,131
- Profit (loss) carried forward -€6,118
down €6,118, from €3,112 to -€3,005
- Accrued charges and deferred income -€2,495
down €2,495 (-100.0%), from €2,495 to €0
- Tax, wage and social debts +€2,115
up €2,115 (+713.0%), from €297 to €2,411
- Trade debts +€1,639
up €1,639 (+399.4%), from €410 to €2,049
- Gross operating margin -€12,659
down €12,659, from €8,011 to -€4,648
- Taxes +€293
up €293 (+16.3%), from €1,797 to €2,090
- Other operating charges -€283
down €283 (-41.4%), from €682 to €400
- Financial income -€127
down €127 (-8.1%), from €1,580 to €1,453
- Staff costs +€125
new in 2025: €125
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 | €43,164 | €38,305 | -€4,859 | -11.3% |
| Current assets | 29/58 | €43,164 | €38,305 | -€4,859 | -11.3% |
| Amounts receivable within one year | 40/41 | €26,308 | €33,439 | +€7,131 | +27.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €26,308 | €33,439 | +€7,131 | +27.1% |
| Cash at bank and in hand | 54/58 | €16,856 | €4,866 | -€11,990 | -71.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €43,164 | €38,305 | -€4,859 | -11.3% |
| Equity | 10/15 | €39,962 | €33,845 | -€6,118 | -15.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,350 | €34,350 | = | 0.0% |
| Distributable reserves | 133 | €34,350 | €34,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,112 | -€3,005 | -€6,118 | |
| Amounts payable | 17/49 | €3,201 | €4,460 | +€1,259 | +39.3% |
| Amounts payable within one year | 42/48 | €707 | €4,460 | +€3,753 | +531.0% |
| Trade debts | 44 | €410 | €2,049 | +€1,639 | +399.4% |
| Suppliers | 440/4 | €410 | €2,049 | +€1,639 | +399.4% |
| Taxes, remuneration and social security | 45 | €297 | €2,411 | +€2,115 | +713.0% |
| Taxes | 450/3 | €297 | €2,411 | +€2,115 | +713.0% |
| Accrued charges and deferred income | 492/3 | €2,495 | €0 | -€2,495 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €125 | +€125 | |
| Other operating charges | 640/8 | €682 | €400 | -€283 | -41.4% |
| Gross operating margin | 9900 | €8,011 | -€4,648 | -€12,659 | |
| Operating profit (loss) | 9901 | €7,329 | -€5,173 | -€12,502 | |
| Financial income | 75/76B | €1,580 | €1,453 | -€127 | -8.1% |
| Recurring financial income | 75 | €1,580 | €1,453 | -€127 | -8.1% |
| Financial charges | 65/66B | €296 | €308 | +€12 | +3.9% |
| Recurring financial charges | 65 | €296 | €308 | +€12 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €8,613 | -€4,028 | -€12,641 | |
| Income taxes | 67/77 | €1,797 | €2,090 | +€293 | +16.3% |
| Profit (loss) for the period | 9904 | €6,816 | -€6,118 | -€12,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,816 | -€6,118 | -€12,934 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.