MG 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.
MG Callens
Largest movements
- Cash +€6,565
up €6,565 (+12.4%), from €52,821 to €59,386
mainly Net result for the year (+€30,254) and Deferred charges and accrued income (+€2,261)
- Deferred charges and accrued income -€2,261
down €2,261 (-54.9%), from €4,115 to €1,854
- Tangible fixed assets -€2,158
down €2,158 (-33.3%), from €6,485 to €4,327
of which Furniture and vehicles: -€1,667
- Receivables within one year +€1,439
up €1,439 (+7.9%), from €18,111 to €19,550
of which Other amounts receivable: +€1,639
- Reserves +€30,254
new in 2025: €30,254
- Other debts -€22,690
down €22,690 (-34.0%), from €66,690 to €43,999
- Tax, wage and social debts -€3,882
down €3,882 (-49.1%), from €7,904 to €4,022
- Accrued charges and deferred income -€1,372
down €1,372 (-90.3%), from €1,520 to €148
- Trade debts +€1,276
up €1,276 (+24.0%), from €5,318 to €6,594
- Gross operating margin -€3,795
down €3,795 (-8.3%), from €45,944 to €42,149
- Taxes -€839
down €839 (-8.6%), from €9,704 to €8,865
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 | €81,532 | €85,117 | +€3,585 | +4.4% |
| Fixed assets | 21/28 | €6,485 | €4,327 | -€2,158 | -33.3% |
| Tangible fixed assets | 22/27 | €6,485 | €4,327 | -€2,158 | -33.3% |
| Furniture and vehicles | 24 | €4,497 | €2,830 | -€1,667 | -37.1% |
| Other tangible fixed assets | 26 | €1,988 | €1,497 | -€491 | -24.7% |
| Current assets | 29/58 | €75,047 | €80,790 | +€5,743 | +7.7% |
| Amounts receivable within one year | 40/41 | €18,111 | €19,550 | +€1,439 | +7.9% |
| Trade receivables | 40 | €17,615 | €17,415 | -€200 | -1.1% |
| Other amounts receivable | 41 | €496 | €2,135 | +€1,639 | +331% |
| Cash at bank and in hand | 54/58 | €52,821 | €59,386 | +€6,565 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,115 | €1,854 | -€2,261 | -54.9% |
| Total equity and liabilities | 10/49 | €81,532 | €85,117 | +€3,585 | +4.4% |
| Equity | 10/15 | €100 | €30,354 | +€30,254 | +30,254% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €30,254 | +€30,254 | |
| Distributable reserves | 133 | - | €30,254 | +€30,254 | |
| Amounts payable | 17/49 | €81,432 | €54,763 | -€26,669 | -32.7% |
| Amounts payable within one year | 42/48 | €79,912 | €54,615 | -€25,297 | -31.7% |
| Trade debts | 44 | €5,318 | €6,594 | +€1,276 | +24.0% |
| Suppliers | 440/4 | €5,318 | €6,594 | +€1,276 | +24.0% |
| Taxes, remuneration and social security | 45 | €7,904 | €4,022 | -€3,882 | -49.1% |
| Taxes | 450/3 | €7,904 | €4,022 | -€3,882 | -49.1% |
| Other amounts payable | 47/48 | €66,690 | €43,999 | -€22,690 | -34.0% |
| Accrued charges and deferred income | 492/3 | €1,520 | €148 | -€1,372 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €2,158 | +€80 | +3.8% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €45,944 | €42,149 | -€3,795 | -8.3% |
| Operating profit (loss) | 9901 | €43,414 | €39,525 | -€3,889 | -9.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €250 | €406 | +€157 | +62.9% |
| Recurring financial charges | 65 | €250 | €406 | +€157 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €43,165 | €39,119 | -€4,046 | -9.4% |
| Income taxes | 67/77 | €9,704 | €8,865 | -€839 | -8.6% |
| Profit (loss) for the period | 9904 | €33,460 | €30,254 | -€3,207 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,460 | €30,254 | -€3,207 | -9.6% |
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 16 October 2026 via checked.be.