Calo Construct: what changed
Two fiscal 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.
Calo Construct
Largest movements
- Receivables within one year -€150
down €150 (-3.0%), from €5,054 to €4,904
- Cash +€73
new in 2026: €73
mainly Receivables within one year (+€150)
- Profit (loss) carried forward -€75
down €75 (-2.4%), from €3,178 to €3,103
- Gross operating margin +€1,815
up €1,815, from -€1,815 to €0
- Financial income -€256
down €256 (-66.1%), from €388 to €131
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,054 | €4,977 | -€76 | -1.5% |
| Current assets | 29/58 | €5,054 | €4,977 | -€76 | -1.5% |
| Amounts receivable within one year | 40/41 | €5,054 | €4,904 | -€150 | -3.0% |
| Other amounts receivable | 41 | €5,054 | €4,904 | -€150 | -3.0% |
| Cash at bank and in hand | 54/58 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €5,054 | €4,977 | -€76 | -1.5% |
| Equity | 10/15 | €4,978 | €4,903 | -€75 | -1.5% |
| Contributions | 10/11 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,178 | €3,103 | -€75 | -2.4% |
| Amounts payable | 17/49 | €75 | €74 | -€1 | -1.4% |
| Amounts payable within one year | 42/48 | €75 | €74 | -€1 | -1.4% |
| Financial debts | 43 | €1 | €0 | -€1 | -100.0% |
| Credit institutions | 430/8 | €1 | €0 | -€1 | -100.0% |
| Taxes, remuneration and social security | 45 | €74 | €74 | = | 0.0% |
| Taxes | 450/3 | €74 | €74 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Gross operating margin | 9900 | -€1,815 | €0 | +€1,815 | |
| Operating profit (loss) | 9901 | -€1,815 | €0 | +€1,815 | |
| Financial income | 75/76B | €388 | €131 | -€256 | -66.1% |
| Recurring financial income | 75 | €388 | €131 | -€256 | -66.1% |
| Financial charges | 65/66B | €201 | €206 | +€5 | +2.6% |
| Recurring financial charges | 65 | €201 | €206 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,629 | -€75 | +€1,554 | +95.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,629 | -€75 | +€1,554 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,629 | -€75 | +€1,554 | +95.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.