ROBERTO CALLA: 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.
ROBERTO CALLA
Largest movements
- Receivables within one year -€26,306
down €26,306 (-12.6%), from €208,207 to €181,901
of which Other amounts receivable: -€24,942
- Reserves -€23,468
down €23,468 (-18.8%), from €124,534 to €101,066
- Trade debts -€20,265
down €20,265 (-90.3%), from €22,443 to €2,178
- Tax, wage and social debts +€16,938
up €16,938 (+52.6%), from €32,232 to €49,171
- Gross operating margin +€6,383
up €6,383 (+13.0%), from €49,260 to €55,643
- Taxes +€2,353
up €2,353 (+12.0%), from €19,581 to €21,933
- Financial income +€1,585
up €1,585 (+15.3%), from €10,381 to €11,966
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 | €208,813 | €182,026 | -€26,787 | -12.8% |
| Fixed assets | 21/28 | €239 | - | -€239 | |
| Tangible fixed assets | 22/27 | €239 | - | -€239 | |
| Other tangible fixed assets | 26 | €239 | - | -€239 | |
| Current assets | 29/58 | €208,574 | €182,026 | -€26,548 | -12.7% |
| Amounts receivable within one year | 40/41 | €208,207 | €181,901 | -€26,306 | -12.6% |
| Trade receivables | 40 | €8,712 | €7,349 | -€1,364 | -15.7% |
| Other amounts receivable | 41 | €199,495 | €174,552 | -€24,942 | -12.5% |
| Cash at bank and in hand | 54/58 | €367 | €125 | -€243 | -66.1% |
| Total equity and liabilities | 10/49 | €208,813 | €182,026 | -€26,787 | -12.8% |
| Equity | 10/15 | €151,890 | €128,422 | -€23,468 | -15.5% |
| Contributions | 10/11 | €15,560 | €15,560 | = | 0.0% |
| Reserves | 13 | €124,534 | €101,066 | -€23,468 | -18.8% |
| Distributable reserves | 133 | €124,534 | €101,066 | -€23,468 | -18.8% |
| Profit (loss) carried forward | 14 | €11,796 | €11,796 | = | 0.0% |
| Amounts payable | 17/49 | €56,923 | €53,604 | -€3,319 | -5.8% |
| Amounts payable within one year | 42/48 | €56,923 | €53,604 | -€3,319 | -5.8% |
| Financial debts | 43 | €2,248 | €2,255 | +€8 | +0.3% |
| Credit institutions | 430/8 | €2,248 | €2,255 | +€8 | +0.3% |
| Trade debts | 44 | €22,443 | €2,178 | -€20,265 | -90.3% |
| Suppliers | 440/4 | €22,443 | €2,178 | -€20,265 | -90.3% |
| Taxes, remuneration and social security | 45 | €32,232 | €49,171 | +€16,938 | +52.6% |
| Taxes | 450/3 | €32,232 | €49,171 | +€16,938 | +52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €239 | = | 0.0% |
| Other operating charges | 640/8 | €609 | €629 | +€19 | +3.2% |
| Gross operating margin | 9900 | €49,260 | €55,643 | +€6,383 | +13.0% |
| Operating profit (loss) | 9901 | €48,412 | €54,775 | +€6,363 | +13.1% |
| Financial income | 75/76B | €10,381 | €11,966 | +€1,585 | +15.3% |
| Recurring financial income | 75 | €10,381 | €11,966 | +€1,585 | +15.3% |
| Financial charges | 65/66B | €974 | €1,033 | +€59 | +6.0% |
| Recurring financial charges | 65 | €974 | €1,033 | +€59 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €57,819 | €65,708 | +€7,890 | +13.6% |
| Income taxes | 67/77 | €19,581 | €21,933 | +€2,353 | +12.0% |
| Profit (loss) for the period | 9904 | €38,238 | €43,775 | +€5,537 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,238 | €43,775 | +€5,537 | +14.5% |
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 5 October 2026 via checked.be.