TOITURES CALANDRO: 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.
TOITURES CALANDRO
Largest movements
- Cash +€35,317
up €35,317 (+292%), from €12,111 to €47,428
mainly Net result for the year (+€39,725) and Tax, wage and social debts (+€9,298)
- Receivables within one year +€8,128
up €8,128 (+1,447%), from €562 to €8,690
of which Trade receivables: +€5,612
- Tangible fixed assets +€1,858
up €1,858 (+33.2%), from €5,602 to €7,459
of which Furniture and vehicles: +€1,789
- Profit (loss) carried forward +€39,725
up €39,725, from -€2,377 to €37,348
- Tax, wage and social debts +€9,298
up €9,298 (+194%), from €4,795 to €14,093
of which Taxes: +€9,242
- Trade debts -€3,898
down €3,898 (-29.7%), from €13,133 to €9,236
- Gross operating margin +€24,551
up €24,551 (+17.5%), from €140,534 to €165,085
- Staff costs -€16,770
down €16,770 (-13.0%), from €128,807 to €112,037
- Taxes +€9,989
new in 2025: €9,989
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 | €18,552 | €64,054 | +€45,503 | +245% |
| Fixed assets | 21/28 | €5,602 | €7,459 | +€1,858 | +33.2% |
| Tangible fixed assets | 22/27 | €5,602 | €7,459 | +€1,858 | +33.2% |
| Plant, machinery and equipment | 23 | €5,245 | €5,313 | +€68 | +1.3% |
| Furniture and vehicles | 24 | €357 | €2,146 | +€1,789 | +502% |
| Current assets | 29/58 | €12,950 | €56,595 | +€43,645 | +337% |
| Amounts receivable within one year | 40/41 | €562 | €8,690 | +€8,128 | +1,447% |
| Trade receivables | 40 | €561 | €6,173 | +€5,612 | +1,000% |
| Other amounts receivable | 41 | €0 | €2,516 | +€2,516 | +698,906% |
| Cash at bank and in hand | 54/58 | €12,111 | €47,428 | +€35,317 | +292% |
| Deferred charges and accrued income | 490/1 | €278 | €478 | +€199 | +71.7% |
| Total equity and liabilities | 10/49 | €18,552 | €64,054 | +€45,503 | +245% |
| Equity | 10/15 | €623 | €40,348 | +€39,725 | +6,373% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,377 | €37,348 | +€39,725 | |
| Amounts payable | 17/49 | €17,929 | €23,706 | +€5,778 | +32.2% |
| Amounts payable within one year | 42/48 | €17,929 | €23,706 | +€5,778 | +32.2% |
| Trade debts | 44 | €13,133 | €9,236 | -€3,898 | -29.7% |
| Suppliers | 440/4 | €13,133 | €9,236 | -€3,898 | -29.7% |
| Taxes, remuneration and social security | 45 | €4,795 | €14,093 | +€9,298 | +194% |
| Taxes | 450/3 | €747 | €9,989 | +€9,242 | +1,237% |
| Remuneration and social security | 454/9 | €4,048 | €4,104 | +€56 | +1.4% |
| Other amounts payable | 47/48 | €0 | €377 | +€377 | |
| Remuneration, social security and pensions | 62 | €128,807 | €112,037 | -€16,770 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,608 | €1,985 | +€377 | +23.5% |
| Other operating charges | 640/8 | - | €240 | +€240 | |
| Gross operating margin | 9900 | €140,534 | €165,085 | +€24,551 | +17.5% |
| Operating profit (loss) | 9901 | €10,119 | €50,823 | +€40,704 | +402% |
| Financial income | 75/76B | €0 | €14 | +€14 | +12,800% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +12,800% |
| Financial charges | 65/66B | €211 | €1,123 | +€913 | +433% |
| Recurring financial charges | 65 | €211 | €1,123 | +€913 | +433% |
| Profit (loss) for the period before taxes | 9903 | €9,908 | €49,714 | +€39,806 | +402% |
| Income taxes | 67/77 | - | €9,989 | +€9,989 | |
| Profit (loss) for the period | 9904 | €9,908 | €39,725 | +€29,817 | +301% |
| Profit (loss) for the period to be appropriated | 9905 | €9,908 | €39,725 | +€29,817 | +301% |
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 19 October 2026 via checked.be.