CALYORA: 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.
CALYORA
Largest movements
- Cash -€13,412
down €13,412 (-22.9%), from €58,604 to €45,192
mainly Contributions, distributions and other (-€23,000) and Tax, wage and social debts (-€5,572)
- Receivables within one year +€759
up €759 (+93.6%), from €811 to €1,570
of which Other amounts receivable: +€407
- Tax, wage and social debts -€5,572
down €5,572 (-54.9%), from €10,143 to €4,571
- Other debts -€5,442
down €5,442 (-13.2%), from €41,196 to €35,754
- Profit (loss) carried forward -€1,935
down €1,935 (-94.5%), from €2,048 to €113
- Taxes +€1,377
up €1,377 (+24.1%), from €5,716 to €7,093
- Gross operating margin +€867
up €867 (+3.0%), from €28,684 to €29,551
- Financial charges +€862
up €862 (+260%), from €331 to €1,192
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 | €59,415 | €46,838 | -€12,577 | -21.2% |
| Current assets | 29/58 | €59,415 | €46,838 | -€12,577 | -21.2% |
| Amounts receivable within one year | 40/41 | €811 | €1,570 | +€759 | +93.6% |
| Trade receivables | 40 | €527 | €878 | +€352 | +66.8% |
| Other amounts receivable | 41 | €284 | €692 | +€407 | +143% |
| Cash at bank and in hand | 54/58 | €58,604 | €45,192 | -€13,412 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €76 | +€76 | |
| Total equity and liabilities | 10/49 | €59,415 | €46,838 | -€12,577 | -21.2% |
| Equity | 10/15 | €8,048 | €6,113 | -€1,935 | -24.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,048 | €113 | -€1,935 | -94.5% |
| Amounts payable | 17/49 | €51,367 | €40,725 | -€10,642 | -20.7% |
| Amounts payable within one year | 42/48 | €51,367 | €40,725 | -€10,642 | -20.7% |
| Trade debts | 44 | €29 | €400 | +€371 | +1,289% |
| Suppliers | 440/4 | €29 | €400 | +€371 | +1,289% |
| Taxes, remuneration and social security | 45 | €10,143 | €4,571 | -€5,572 | -54.9% |
| Taxes | 450/3 | €10,143 | €4,571 | -€5,572 | -54.9% |
| Other amounts payable | 47/48 | €41,196 | €35,754 | -€5,442 | -13.2% |
| Other operating charges | 640/8 | €200 | €200 | = | 0.0% |
| Gross operating margin | 9900 | €28,684 | €29,551 | +€867 | +3.0% |
| Operating profit (loss) | 9901 | €28,484 | €29,351 | +€867 | +3.0% |
| Financial charges | 65/66B | €331 | €1,192 | +€862 | +260% |
| Recurring financial charges | 65 | €331 | €1,192 | +€862 | +260% |
| Profit (loss) for the period before taxes | 9903 | €28,153 | €28,158 | +€5 | 0.0% |
| Income taxes | 67/77 | €5,716 | €7,093 | +€1,377 | +24.1% |
| Profit (loss) for the period | 9904 | €22,437 | €21,065 | -€1,372 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,437 | €21,065 | -€1,372 | -6.1% |
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 20 October 2026 via checked.be.