CALIMED: 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.
CALIMED
Largest movements
- Current investments +€414,852
up €414,852 (+57.2%), from €724,936 to €1.1m
- Receivables within one year -€127,848
down €127,848 (-96.5%), from €132,418 to €4,571
- Cash +€82,170
up €82,170 (+8.5%), from €962,727 to €1.0m
mainly Net result for the year (+€519,453) and Receivables within one year (+€127,848)
- Reserves +€519,453
up €519,453 (+25.2%), from €2.1m to €2.6m
- Other debts -€147,986
no longer reported in 2025 (was €147,986)
- Tax, wage and social debts -€32,675
down €32,675 (-79.1%), from €41,314 to €8,639
of which Taxes: -€21,875
- Financial income +€14,504
up €14,504 (+43.4%), from €33,438 to €47,941
- Financial charges +€9,275
up €9,275 (+1716.1%), from €540 to €9,816
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.
Cash bridge derived
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 | €2,263,306 | €2,599,638 | +€336,332 | +14.9% |
| Fixed assets | 21/28 | €102,685 | €94,505 | -€8,180 | -8.0% |
| Tangible fixed assets | 22/27 | €102,685 | €94,505 | -€8,180 | -8.0% |
| Land and buildings | 22 | €81,308 | €78,270 | -€3,038 | -3.7% |
| Plant, machinery and equipment | 23 | €1,360 | €808 | -€553 | -40.6% |
| Furniture and vehicles | 24 | €20,017 | €15,428 | -€4,589 | -22.9% |
| Current assets | 29/58 | €2,160,620 | €2,505,133 | +€344,512 | +15.9% |
| Amounts receivable within one year | 40/41 | €132,418 | €4,571 | -€127,848 | -96.5% |
| Other amounts receivable | 41 | €132,418 | €4,571 | -€127,848 | -96.5% |
| Current investments | 50/53 | €724,936 | €1,139,787 | +€414,852 | +57.2% |
| Cash at bank and in hand | 54/58 | €962,727 | €1,044,897 | +€82,170 | +8.5% |
| Deferred charges and accrued income | 490/1 | €340,539 | €315,877 | -€24,662 | -7.2% |
| Total equity and liabilities | 10/49 | €2,263,306 | €2,599,638 | +€336,332 | +14.9% |
| Equity | 10/15 | €2,065,738 | €2,585,191 | +€519,453 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,059,538 | €2,578,991 | +€519,453 | +25.2% |
| Distributable reserves | 133 | €2,059,538 | €2,578,991 | +€519,453 | +25.2% |
| Amounts payable | 17/49 | €197,568 | €14,447 | -€183,121 | -92.7% |
| Amounts payable within one year | 42/48 | €196,897 | €13,755 | -€183,142 | -93.0% |
| Trade debts | 44 | €7,597 | €5,116 | -€2,482 | -32.7% |
| Suppliers | 440/4 | €7,597 | €5,116 | -€2,482 | -32.7% |
| Taxes, remuneration and social security | 45 | €41,314 | €8,639 | -€32,675 | -79.1% |
| Taxes | 450/3 | €30,514 | €8,639 | -€21,875 | -71.7% |
| Remuneration and social security | 454/9 | €10,800 | - | -€10,800 | |
| Other amounts payable | 47/48 | €147,986 | - | -€147,986 | |
| Accrued charges and deferred income | 492/3 | €671 | €693 | +€22 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,616 | €19,188 | +€5,572 | +40.9% |
| Other operating charges | 640/8 | €5,347 | €1,812 | -€3,535 | -66.1% |
| Gross operating margin | 9900 | €734,486 | €731,612 | -€2,874 | -0.4% |
| Operating profit (loss) | 9901 | €715,523 | €710,612 | -€4,911 | -0.7% |
| Financial income | 75/76B | €33,438 | €47,941 | +€14,504 | +43.4% |
| Recurring financial income | 75 | €33,438 | €47,941 | +€14,504 | +43.4% |
| Financial charges | 65/66B | €540 | €9,816 | +€9,275 | +1716.1% |
| Recurring financial charges | 65 | €540 | €9,816 | +€9,275 | +1716.1% |
| Profit (loss) for the period before taxes | 9903 | €748,420 | €748,738 | +€318 | 0.0% |
| Income taxes | 67/77 | €231,866 | €229,285 | -€2,581 | -1.1% |
| Profit (loss) for the period | 9904 | €516,554 | €519,453 | +€2,899 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €516,554 | €519,453 | +€2,899 | +0.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.