B. Colmant: 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.
B. Colmant
Largest movements
- Cash +€167,623
up €167,623 (+452.9%), from €37,012 to €204,635
mainly Net result for the year (+€135,378) and Other debts (+€104,208)
- Receivables within one year -€12,339
no longer reported in 2025 (was €12,339)
of which Trade receivables: -€10,890
- Other debts +€104,208
new in 2025: €104,208
- Tax, wage and social debts +€60,076
up €60,076 (+329.9%), from €18,211 to €78,287
- Trade debts -€9,000
no longer reported in 2025 (was €9,000)
- Gross operating margin +€147,124
up €147,124 (+543.7%), from €27,062 to €174,186
- Taxes +€33,045
up €33,045 (+610.3%), from €5,414 to €38,459
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 | €49,351 | €204,635 | +€155,284 | +314.7% |
| Current assets | 29/58 | €49,351 | €204,635 | +€155,284 | +314.7% |
| Amounts receivable within one year | 40/41 | €12,339 | - | -€12,339 | |
| Trade receivables | 40 | €10,890 | - | -€10,890 | |
| Other amounts receivable | 41 | €1,449 | - | -€1,449 | |
| Cash at bank and in hand | 54/58 | €37,012 | €204,635 | +€167,623 | +452.9% |
| Total equity and liabilities | 10/49 | €49,351 | €204,635 | +€155,284 | +314.7% |
| Equity | 10/15 | €22,140 | €22,140 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,140 | €20,140 | = | 0.0% |
| Amounts payable | 17/49 | €27,211 | €182,496 | +€155,284 | +570.7% |
| Amounts payable within one year | 42/48 | €27,211 | €182,496 | +€155,284 | +570.7% |
| Trade debts | 44 | €9,000 | - | -€9,000 | |
| Suppliers | 440/4 | €9,000 | - | -€9,000 | |
| Taxes, remuneration and social security | 45 | €18,211 | €78,287 | +€60,076 | +329.9% |
| Taxes | 450/3 | €18,211 | €78,287 | +€60,076 | +329.9% |
| Other amounts payable | 47/48 | - | €104,208 | +€104,208 | |
| Other operating charges | 640/8 | €55 | €195 | +€140 | +254.5% |
| Gross operating margin | 9900 | €27,062 | €174,186 | +€147,124 | +543.7% |
| Operating profit (loss) | 9901 | €27,007 | €173,991 | +€146,984 | +544.2% |
| Financial charges | 65/66B | €51 | €153 | +€102 | +199.4% |
| Recurring financial charges | 65 | €51 | €153 | +€102 | +199.4% |
| Profit (loss) for the period before taxes | 9903 | €26,956 | €173,838 | +€146,882 | +544.9% |
| Income taxes | 67/77 | €5,414 | €38,459 | +€33,045 | +610.3% |
| Profit (loss) for the period | 9904 | €21,541 | €135,378 | +€113,837 | +528.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,541 | €135,378 | +€113,837 | +528.5% |
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 8 October 2026 via checked.be.