T&M 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.
T&M CALLENS
Largest movements
- Tangible fixed assets -€51,334
down €51,334 (-26.7%), from €192,485 to €141,151
of which Furniture and vehicles: -€51,094
- Receivables within one year +€21,538
up €21,538 (+37.9%), from €56,838 to €78,376
of which Trade receivables: +€22,162
- Stocks and contracts -€6,000
down €6,000 (-19.4%), from €31,000 to €25,000
- Debts after one year -€27,624
down €27,624 (-13.8%), from €200,005 to €172,380
- Profit (loss) carried forward +€20,884
up €20,884 (+26.9%), from -€77,580 to -€56,696
- Short-term financial debts -€20,580
down €20,580 (-90.8%), from €22,664 to €2,084
- Other debts +€10,199
up €10,199 (+221%), from €4,609 to €14,808
- Trade debts -€10,121
down €10,121 (-22.7%), from €44,557 to €34,436
- Gross operating margin +€25,373
up €25,373 (+50.1%), from €50,653 to €76,026
- Depreciation +€5,054
up €5,054 (+16.1%), from €31,465 to €36,519
- Financial charges +€1,762
up €1,762 (+21.2%), from €8,293 to €10,055
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 | €280,398 | €248,132 | -€32,267 | -11.5% |
| Fixed assets | 21/28 | €192,485 | €143,401 | -€49,084 | -25.5% |
| Tangible fixed assets | 22/27 | €192,485 | €141,151 | -€51,334 | -26.7% |
| Plant, machinery and equipment | 23 | €175 | €647 | +€472 | +269% |
| Furniture and vehicles | 24 | €191,598 | €140,504 | -€51,094 | -26.7% |
| Other tangible fixed assets | 26 | €711 | €0 | -€711 | -100% |
| Financial fixed assets | 28 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €87,913 | €104,731 | +€16,817 | +19.1% |
| Stocks and contracts in progress | 3 | €31,000 | €25,000 | -€6,000 | -19.4% |
| Stocks | 30/36 | €31,000 | €25,000 | -€6,000 | -19.4% |
| Amounts receivable within one year | 40/41 | €56,838 | €78,376 | +€21,538 | +37.9% |
| Trade receivables | 40 | €55,622 | €77,784 | +€22,162 | +39.8% |
| Other amounts receivable | 41 | €1,216 | €592 | -€624 | -51.3% |
| Cash at bank and in hand | 54/58 | €76 | €319 | +€244 | +322% |
| Deferred charges and accrued income | 490/1 | - | €1,035 | +€1,035 | |
| Total equity and liabilities | 10/49 | €280,398 | €248,132 | -€32,267 | -11.5% |
| Equity | 10/15 | -€52,580 | -€31,696 | +€20,884 | +39.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,580 | -€56,696 | +€20,884 | +26.9% |
| Amounts payable | 17/49 | €332,979 | €279,828 | -€53,151 | -16.0% |
| Amounts payable after more than one year | 17 | €200,005 | €172,380 | -€27,624 | -13.8% |
| Financial debts | 170/4 | €200,005 | €172,380 | -€27,624 | -13.8% |
| Amounts payable within one year | 42/48 | €131,173 | €103,748 | -€27,424 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €50,158 | €45,123 | -€5,034 | -10.0% |
| Financial debts | 43 | €22,664 | €2,084 | -€20,580 | -90.8% |
| Credit institutions | 430/8 | €22,664 | €2,084 | -€20,580 | -90.8% |
| Trade debts | 44 | €44,557 | €34,436 | -€10,121 | -22.7% |
| Suppliers | 440/4 | €44,557 | €34,436 | -€10,121 | -22.7% |
| Taxes, remuneration and social security | 45 | €9,184 | €7,296 | -€1,888 | -20.6% |
| Taxes | 450/3 | €9,184 | €5,596 | -€3,588 | -39.1% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €4,609 | €14,808 | +€10,199 | +221% |
| Accrued charges and deferred income | 492/3 | €1,801 | €3,699 | +€1,898 | +105% |
| Non-recurring operating income | 76A | €3,879 | €2,763 | -€1,117 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,465 | €36,519 | +€5,054 | +16.1% |
| Other operating charges | 640/8 | €3,495 | €3,032 | -€463 | -13.2% |
| Non-recurring operating charges | 66A | - | €5,479 | +€5,479 | |
| Gross operating margin | 9900 | €50,653 | €76,026 | +€25,373 | +50.1% |
| Operating profit (loss) | 9901 | €15,693 | €30,995 | +€15,303 | +97.5% |
| Financial income | 75/76B | €805 | €202 | -€603 | -74.9% |
| Recurring financial income | 75 | €805 | €202 | -€603 | -74.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €8,293 | €10,055 | +€1,762 | +21.2% |
| Recurring financial charges | 65 | €8,293 | €10,055 | +€1,762 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €8,205 | €21,143 | +€12,938 | +158% |
| Income taxes | 67/77 | - | €258 | +€258 | |
| Profit (loss) for the period | 9904 | €8,205 | €20,884 | +€12,680 | +155% |
| Profit (loss) for the period to be appropriated | 9905 | €8,205 | €20,884 | +€12,680 | +155% |
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 27 October 2026 via checked.be.