Calaïbes: 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.
Calaïbes
Largest movements
- Tangible fixed assets -€8,112
down €8,112 (-14.3%), from €56,784 to €48,672
- Cash +€1,734
up €1,734 (+247%), from €701 to €2,436
mainly Other debts (+€14,781) and Depreciation (+€8,112)
- Current portion of long-term debt -€15,417
down €15,417 (-84.2%), from €18,299 to €2,883
- Other debts +€14,781
up €14,781 (+26.6%), from €55,530 to €70,311
- Trade debts -€2,172
down €2,172 (-53.5%), from €4,060 to €1,888
- Profit (loss) carried forward -€2,034
down €2,034 (-4.8%), from -€42,235 to -€44,269
- Debts after one year -€1,444
no longer reported in 2026 (was €1,444)
- Financial charges -€55,311
down €55,311 (-98.8%), from €55,961 to €650
- Gross operating margin +€5,514
up €5,514 (+160%), from €3,436 to €8,950
- Other operating charges -€728
down €728 (-24.7%), from €2,950 to €2,222
- Taxes -€394
no longer reported in 2026 (was €394)
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.
Derived cash bridge
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 | €58,026 | €51,488 | -€6,538 | -11.3% |
| Fixed assets | 21/28 | €56,784 | €48,672 | -€8,112 | -14.3% |
| Tangible fixed assets | 22/27 | €56,784 | €48,672 | -€8,112 | -14.3% |
| Land and buildings | 22 | €56,784 | €48,672 | -€8,112 | -14.3% |
| Current assets | 29/58 | €1,242 | €2,816 | +€1,574 | +127% |
| Amounts receivable within one year | 40/41 | €541 | €380 | -€161 | -29.7% |
| Other amounts receivable | 41 | €541 | €380 | -€161 | -29.7% |
| Cash at bank and in hand | 54/58 | €701 | €2,436 | +€1,734 | +247% |
| Total equity and liabilities | 10/49 | €58,026 | €51,488 | -€6,538 | -11.3% |
| Equity | 10/15 | -€21,775 | -€23,809 | -€2,034 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,235 | -€44,269 | -€2,034 | -4.8% |
| Amounts payable | 17/49 | €79,801 | €75,297 | -€4,505 | -5.6% |
| Amounts payable after more than one year | 17 | €1,444 | - | -€1,444 | |
| Financial debts | 170/4 | €1,444 | - | -€1,444 | |
| Amounts payable within one year | 42/48 | €78,283 | €75,286 | -€2,997 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €18,299 | €2,883 | -€15,417 | -84.2% |
| Trade debts | 44 | €4,060 | €1,888 | -€2,172 | -53.5% |
| Suppliers | 440/4 | €4,060 | €1,888 | -€2,172 | -53.5% |
| Taxes, remuneration and social security | 45 | €394 | €204 | -€189 | -48.1% |
| Taxes | 450/3 | €394 | €204 | -€189 | -48.1% |
| Other amounts payable | 47/48 | €55,530 | €70,311 | +€14,781 | +26.6% |
| Accrued charges and deferred income | 492/3 | €75 | €11 | -€64 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,112 | €8,112 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,950 | €2,222 | -€728 | -24.7% |
| Gross operating margin | 9900 | €3,436 | €8,950 | +€5,514 | +160% |
| Operating profit (loss) | 9901 | -€7,626 | -€1,384 | +€6,242 | +81.8% |
| Financial charges | 65/66B | €55,961 | €650 | -€55,311 | -98.8% |
| Recurring financial charges | 65 | €55,961 | €650 | -€55,311 | -98.8% |
| Profit (loss) for the period before taxes | 9903 | -€63,586 | -€2,034 | +€61,553 | +96.8% |
| Income taxes | 67/77 | €394 | - | -€394 | |
| Profit (loss) for the period | 9904 | -€63,980 | -€2,034 | +€61,946 | +96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,980 | -€2,034 | +€61,946 | +96.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.