Slagerij Ignace Callant: what changed
Slagerij Ignace Callant
Largest movements
- Current investments +€200,000
up €200,000 (+99.2%), from €201,702 to €401,702
- Cash -€179,981
down €179,981 (-19.8%), from €909,380 to €729,399
mainly Current investments (-€200,000) and Trade debts (-€79,302)
- Receivables within one year -€87,484
down €87,484 (-66.9%), from €130,838 to €43,354
of which Trade receivables: -€88,864
- Stocks and contracts -€25,812
down €25,812 (-91.2%), from €28,301 to €2,488
- Trade debts -€79,302
down €79,302 (-96.2%), from €82,460 to €3,159
- Tax, wage and social debts -€66,610
down €66,610 (-94.0%), from €70,831 to €4,221
of which Remuneration and social security: -€42,303
- Reserves +€30,043
up €30,043 (+3.2%), from €927,831 to €957,874
of which Distributable reserves: +€30,043
- Gross operating margin -€395,993
down €395,993 (-76.7%), from €516,616 to €120,623
- Staff costs -€190,028
down €190,028, from €189,996 to -€32
- Taxes -€62,975
down €62,975 (-74.9%), from €84,059 to €21,084
- Write-downs +€32,057
up €32,057 (+190%), from €16,889 to €48,945
- Depreciation -€18,156
down €18,156 (-69.9%), from €25,988 to €7,832
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,284,402 | €1,180,100 | -€104,302 | -8.1% |
| Fixed assets | 21/28 | €10,078 | €2,246 | -€7,832 | -77.7% |
| Tangible fixed assets | 22/27 | €10,078 | €2,246 | -€7,832 | -77.7% |
| Plant, machinery and equipment | 23 | €4,078 | €2,246 | -€1,832 | -44.9% |
| Leasing and similar rights | 25 | €6,000 | €0 | -€6,000 | -100% |
| Current assets | 29/58 | €1,274,323 | €1,177,853 | -€96,470 | -7.6% |
| Stocks and contracts in progress | 3 | €28,301 | €2,488 | -€25,812 | -91.2% |
| Stocks | 30/36 | €28,301 | €2,488 | -€25,812 | -91.2% |
| Amounts receivable within one year | 40/41 | €130,838 | €43,354 | -€87,484 | -66.9% |
| Trade receivables | 40 | €112,043 | €23,179 | -€88,864 | -79.3% |
| Other amounts receivable | 41 | €18,795 | €20,175 | +€1,379 | +7.3% |
| Current investments | 50/53 | €201,702 | €401,702 | +€200,000 | +99.2% |
| Cash at bank and in hand | 54/58 | €909,380 | €729,399 | -€179,981 | -19.8% |
| Deferred charges and accrued income | 490/1 | €4,102 | €910 | -€3,192 | -77.8% |
| Total equity and liabilities | 10/49 | €1,284,402 | €1,180,100 | -€104,302 | -8.1% |
| Equity | 10/15 | €940,419 | €970,462 | +€30,043 | +3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €927,831 | €957,874 | +€30,043 | +3.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €147,350 | €147,350 | = | 0.0% |
| Distributable reserves | 133 | €778,621 | €808,665 | +€30,043 | +3.9% |
| Profit (loss) carried forward | 14 | €188 | €188 | = | 0.0% |
| Amounts payable | 17/49 | €343,983 | €209,637 | -€134,345 | -39.1% |
| Amounts payable within one year | 42/48 | €334,665 | €199,857 | -€134,808 | -40.3% |
| Trade debts | 44 | €82,460 | €3,159 | -€79,302 | -96.2% |
| Suppliers | 440/4 | €82,460 | €3,159 | -€79,302 | -96.2% |
| Taxes, remuneration and social security | 45 | €70,831 | €4,221 | -€66,610 | -94.0% |
| Taxes | 450/3 | €28,528 | €4,221 | -€24,307 | -85.2% |
| Remuneration and social security | 454/9 | €42,303 | €0 | -€42,303 | -100% |
| Other amounts payable | 47/48 | €181,374 | €192,478 | +€11,103 | +6.1% |
| Accrued charges and deferred income | 492/3 | €9,317 | €9,780 | +€463 | +5.0% |
| Non-recurring operating income | 76A | €4,838 | €1,747 | -€3,090 | -63.9% |
| Remuneration, social security and pensions | 62 | €189,996 | -€32 | -€190,028 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,988 | €7,832 | -€18,156 | -69.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,889 | €48,945 | +€32,057 | +190% |
| Other operating charges | 640/8 | €1,570 | €7,038 | +€5,468 | +348% |
| Gross operating margin | 9900 | €516,616 | €120,623 | -€395,993 | -76.7% |
| Operating profit (loss) | 9901 | €282,174 | €56,840 | -€225,334 | -79.9% |
| Financial income | 75/76B | €8,849 | €8,595 | -€254 | -2.9% |
| Recurring financial income | 75 | €8,849 | €8,595 | -€254 | -2.9% |
| Financial charges | 65/66B | €13,621 | €14,308 | +€687 | +5.0% |
| Recurring financial charges | 65 | €13,621 | €14,308 | +€687 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €277,401 | €51,127 | -€226,274 | -81.6% |
| Income taxes | 67/77 | €84,059 | €21,084 | -€62,975 | -74.9% |
| Profit (loss) for the period | 9904 | €193,342 | €30,043 | -€163,299 | -84.5% |
| Transfer from tax-exempt reserves | 789 | €42,100 | €0 | -€42,100 | -100% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €151,242 | €30,043 | -€121,199 | -80.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.