Maison Califice: 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.
Maison Califice
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€384,735
down €384,735 (-90.9%), from €423,435 to €38,700
- Other debts +€360,409
new in 2025: €360,409
- Tax, wage and social debts +€24,326
new in 2025: €24,326
- Profit (loss) carried forward -€18,305
down €18,305 (-3.5%), from €517,208 to €498,902
- Gross operating margin -€27,396
down €27,396 (-68.5%), from €40,002 to €12,606
- Write-downs -€16,601
down €16,601 (-116%), from -€14,336 to -€30,937
- Financial income -€8,512
down €8,512 (-92.7%), from €9,178 to €666
of which Non-recurring financial income: -€8,520
- Other operating charges +€4,859
up €4,859 (+31.7%), from €15,337 to €20,196
- Depreciation -€3,987
down €3,987 (-8.7%), from €45,756 to €41,769
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 | €1,344,200 | €1,317,813 | -€26,387 | -2.0% |
| Fixed assets | 21/28 | €461,158 | €453,653 | -€7,505 | -1.6% |
| Tangible fixed assets | 22/27 | €456,628 | €451,832 | -€4,797 | -1.1% |
| Land and buildings | 22 | €308,982 | €296,835 | -€12,148 | -3.9% |
| Plant, machinery and equipment | 23 | €76,000 | €67,747 | -€8,253 | -10.9% |
| Other tangible fixed assets | 26 | €71,646 | €87,250 | +€15,604 | +21.8% |
| Financial fixed assets | 28 | €4,530 | €1,821 | -€2,709 | -59.8% |
| Current assets | 29/58 | €883,042 | €864,160 | -€18,882 | -2.1% |
| Amounts receivable within one year | 40/41 | €18,088 | €12,362 | -€5,726 | -31.7% |
| Trade receivables | 40 | - | €694 | +€694 | |
| Other amounts receivable | 41 | €18,088 | €11,667 | -€6,421 | -35.5% |
| Current investments | 50/53 | €120,823 | €121,263 | +€440 | +0.4% |
| Cash at bank and in hand | 54/58 | €733,831 | €720,631 | -€13,200 | -1.8% |
| Deferred charges and accrued income | 490/1 | €10,300 | €9,904 | -€395 | -3.8% |
| Total equity and liabilities | 10/49 | €1,344,200 | €1,317,813 | -€26,387 | -2.0% |
| Equity | 10/15 | €1,327,643 | €924,602 | -€403,040 | -30.4% |
| Contributions | 10/11 | €387,000 | €387,000 | = | 0.0% |
| Reserves | 13 | €423,435 | €38,700 | -€384,735 | -90.9% |
| Distributable reserves | 133 | €423,435 | €38,700 | -€384,735 | -90.9% |
| Profit (loss) carried forward | 14 | €517,208 | €498,902 | -€18,305 | -3.5% |
| Amounts payable | 17/49 | €16,557 | €393,211 | +€376,653 | +2,275% |
| Amounts payable after more than one year | 17 | €734 | - | -€734 | |
| Other amounts payable | 178/9 | €734 | - | -€734 | |
| Amounts payable within one year | 42/48 | €1,824 | €385,211 | +€383,387 | +21,021% |
| Trade debts | 44 | €1,824 | €476 | -€1,348 | -73.9% |
| Suppliers | 440/4 | €1,824 | €476 | -€1,348 | -73.9% |
| Taxes, remuneration and social security | 45 | - | €24,326 | +€24,326 | |
| Taxes | 450/3 | - | €24,326 | +€24,326 | |
| Other amounts payable | 47/48 | - | €360,409 | +€360,409 | |
| Accrued charges and deferred income | 492/3 | €14,000 | €8,000 | -€6,000 | -42.9% |
| Non-recurring operating income | 76A | €2,381 | €2,799 | +€418 | +17.6% |
| Remuneration, social security and pensions | 62 | €290 | - | -€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,756 | €41,769 | -€3,987 | -8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,336 | -€30,937 | -€16,601 | -116% |
| Other operating charges | 640/8 | €15,337 | €20,196 | +€4,859 | +31.7% |
| Non-recurring operating charges | 66A | - | €42 | +€42 | |
| Gross operating margin | 9900 | €40,002 | €12,606 | -€27,396 | -68.5% |
| Operating profit (loss) | 9901 | -€7,045 | -€18,464 | -€11,419 | -162% |
| Financial income | 75/76B | €9,178 | €666 | -€8,512 | -92.7% |
| Recurring financial income | 75 | €658 | €666 | +€8 | +1.2% |
| Non-recurring financial income | 76B | €8,520 | - | -€8,520 | |
| Financial charges | 65/66B | €190 | €104 | -€86 | -45.3% |
| Recurring financial charges | 65 | €190 | €104 | -€86 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €1,943 | -€17,901 | -€19,845 | |
| Income taxes | 67/77 | €308 | €404 | +€96 | +31.0% |
| Profit (loss) for the period | 9904 | €1,635 | -€18,305 | -€19,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,635 | -€18,305 | -€19,940 |
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.