SILVANA 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.
SILVANA CALLENS
Largest movements
- Tangible fixed assets -€8,336
down €8,336 (-27.3%), from €30,506 to €22,170
of which Leasing and similar rights: -€7,306
- Cash +€3,811
up €3,811 (+94.0%), from €4,054 to €7,865
mainly Depreciation (+€9,981) and Receivables after one year (+€3,521)
- Receivables after one year -€3,521
down €3,521 (-19.8%), from €17,750 to €14,230
of which Trade receivables: -€17,750
- Receivables within one year -€3,250
down €3,250 (-40.6%), from €8,000 to €4,750
- Profit (loss) carried forward -€7,786
down €7,786, from €6,882 to -€905
- Debts after one year -€2,662
down €2,662 (-28.3%), from €9,402 to €6,740
- Current portion of long-term debt -€981
down €981 (-18.9%), from €5,176 to €4,195
- Gross operating margin +€13,141
up €13,141, from -€7,596 to €5,545
- Taxes -€782
down €782 (-51.3%), from €1,525 to €743
- Financial charges +€690
up €690 (+547%), from €126 to €816
- Other operating charges +€295
up €295 (+15.4%), from €1,913 to €2,208
- Depreciation -€231
down €231 (-2.3%), from €10,213 to €9,981
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 | €60,311 | €49,014 | -€11,296 | -18.7% |
| Fixed assets | 21/28 | €30,506 | €22,170 | -€8,336 | -27.3% |
| Tangible fixed assets | 22/27 | €30,506 | €22,170 | -€8,336 | -27.3% |
| Land and buildings | 22 | €558 | €372 | -€186 | -33.3% |
| Furniture and vehicles | 24 | €5,109 | €4,264 | -€845 | -16.5% |
| Leasing and similar rights | 25 | €24,839 | €17,533 | -€7,306 | -29.4% |
| Current assets | 29/58 | €29,805 | €26,845 | -€2,960 | -9.9% |
| Amounts receivable after more than one year | 29 | €17,750 | €14,230 | -€3,521 | -19.8% |
| Trade receivables | 290 | €17,750 | - | -€17,750 | |
| Other amounts receivable | 291 | - | €14,230 | +€14,230 | |
| Amounts receivable within one year | 40/41 | €8,000 | €4,750 | -€3,250 | -40.6% |
| Trade receivables | 40 | €8,000 | €4,750 | -€3,250 | -40.6% |
| Cash at bank and in hand | 54/58 | €4,054 | €7,865 | +€3,811 | +94.0% |
| Total equity and liabilities | 10/49 | €60,311 | €49,014 | -€11,296 | -18.7% |
| Equity | 10/15 | €40,390 | €32,603 | -€7,786 | -19.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,508 | €13,508 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,124 | €4,124 | = | 0.0% |
| Distributable reserves | 133 | €7,384 | €7,384 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,882 | -€905 | -€7,786 | |
| Amounts payable | 17/49 | €19,921 | €16,411 | -€3,510 | -17.6% |
| Amounts payable after more than one year | 17 | €9,402 | €6,740 | -€2,662 | -28.3% |
| Financial debts | 170/4 | €9,402 | €6,740 | -€2,662 | -28.3% |
| Amounts payable within one year | 42/48 | €10,519 | €9,671 | -€848 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €5,176 | €4,195 | -€981 | -18.9% |
| Trade debts | 44 | €1,354 | €1,547 | +€193 | +14.3% |
| Suppliers | 440/4 | €1,354 | €1,547 | +€193 | +14.3% |
| Taxes, remuneration and social security | 45 | €3,989 | €3,928 | -€61 | -1.5% |
| Taxes | 450/3 | €3,989 | €1,973 | -€2,016 | -50.5% |
| Remuneration and social security | 454/9 | - | €1,955 | +€1,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,213 | €9,981 | -€231 | -2.3% |
| Other operating charges | 640/8 | €1,913 | €2,208 | +€295 | +15.4% |
| Gross operating margin | 9900 | -€7,596 | €5,545 | +€13,141 | |
| Operating profit (loss) | 9901 | -€19,722 | -€6,645 | +€13,077 | +66.3% |
| Financial income | 75/76B | €526 | €417 | -€109 | -20.7% |
| Recurring financial income | 75 | €526 | €417 | -€109 | -20.7% |
| Financial charges | 65/66B | €126 | €816 | +€690 | +547% |
| Recurring financial charges | 65 | €126 | €816 | +€690 | +547% |
| Profit (loss) for the period before taxes | 9903 | -€19,322 | -€7,043 | +€12,279 | +63.5% |
| Income taxes | 67/77 | €1,525 | €743 | -€782 | -51.3% |
| Profit (loss) for the period | 9904 | -€20,847 | -€7,786 | +€13,060 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,847 | -€7,786 | +€13,060 | +62.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.