WOLFPACK CALISTHENICS: 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.
WOLFPACK CALISTHENICS
Largest movements
- Tangible fixed assets -€5,901
down €5,901 (-20.6%), from €28,631 to €22,730
of which Plant, machinery and equipment: -€5,024
- Debts after one year -€11,509
down €11,509 (-24.4%), from €47,088 to €35,579
- Profit (loss) carried forward +€2,789
up €2,789 (+4.7%), from -€59,468 to -€56,679
- Trade debts +€2,050
new in 2025: €2,050
- Other debts +€1,632
up €1,632 (+35.3%), from €4,617 to €6,249
- Tax, wage and social debts -€1,464
down €1,464 (-35.5%), from €4,123 to €2,659
- Turnover -€44,777
no longer reported in 2025 (was €44,777)
- Purchases and services -€43,552
no longer reported in 2025 (was €43,552)
- Gross operating margin +€9,714
up €9,714 (+793%), from €1,225 to €10,939
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 | €42,534 | €36,367 | -€6,167 | -14.5% |
| Fixed assets | 21/28 | €39,431 | €33,530 | -€5,901 | -15.0% |
| Tangible fixed assets | 22/27 | €28,631 | €22,730 | -€5,901 | -20.6% |
| Plant, machinery and equipment | 23 | €20,741 | €15,717 | -€5,024 | -24.2% |
| Other tangible fixed assets | 26 | €7,890 | €7,013 | -€877 | -11.1% |
| Financial fixed assets | 28 | €10,800 | €10,800 | = | 0.0% |
| Current assets | 29/58 | €3,103 | €2,837 | -€266 | -8.6% |
| Amounts receivable within one year | 40/41 | €1,815 | €1,543 | -€273 | -15.0% |
| Trade receivables | 40 | - | €1,031 | +€1,031 | |
| Other amounts receivable | 41 | €1,815 | €512 | -€1,303 | -71.8% |
| Cash at bank and in hand | 54/58 | €1,288 | €1,294 | +€7 | +0.5% |
| Total equity and liabilities | 10/49 | €42,534 | €36,367 | -€6,167 | -14.5% |
| Equity | 10/15 | -€24,468 | -€21,679 | +€2,789 | +11.4% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,468 | -€56,679 | +€2,789 | +4.7% |
| Amounts payable | 17/49 | €67,002 | €58,046 | -€8,956 | -13.4% |
| Amounts payable after more than one year | 17 | €47,088 | €35,579 | -€11,509 | -24.4% |
| Financial debts | 170/4 | €47,088 | €35,579 | -€11,509 | -24.4% |
| Amounts payable within one year | 42/48 | €19,914 | €22,467 | +€2,553 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €11,174 | €11,509 | +€335 | +3.0% |
| Trade debts | 44 | - | €2,050 | +€2,050 | |
| Suppliers | 440/4 | - | €2,050 | +€2,050 | |
| Taxes, remuneration and social security | 45 | €4,123 | €2,659 | -€1,464 | -35.5% |
| Taxes | 450/3 | €4,123 | €2,659 | -€1,464 | -35.5% |
| Other amounts payable | 47/48 | €4,617 | €6,249 | +€1,632 | +35.3% |
| Turnover | 70 | €44,777 | - | -€44,777 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,552 | - | -€43,552 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,159 | €5,901 | -€259 | -4.2% |
| Other operating charges | 640/8 | €693 | €560 | -€133 | -19.2% |
| Gross operating margin | 9900 | €1,225 | €10,939 | +€9,714 | +793% |
| Operating profit (loss) | 9901 | -€5,628 | €4,478 | +€10,105 | |
| Financial charges | 65/66B | €2,085 | €1,689 | -€396 | -19.0% |
| Recurring financial charges | 65 | €2,085 | €1,689 | -€396 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,713 | €2,789 | +€10,502 | |
| Profit (loss) for the period | 9904 | -€7,713 | €2,789 | +€10,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,713 | €2,789 | +€10,502 |
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 15 October 2026 via checked.be.