CAMBIOLI - COLMANT: 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.
CAMBIOLI - COLMANT
Largest movements
- Receivables within one year +€18,135
up €18,135 (+36.7%), from €49,378 to €67,513
of which Trade receivables: +€15,861
- Cash +€9,527
up €9,527 (+15.3%), from €62,086 to €71,613
mainly Trade debts (+€11,055) and Net result for the year (+€10,215)
- Tangible fixed assets -€5,588
down €5,588 (-45.6%), from €12,257 to €6,669
of which Furniture and vehicles: -€4,696
- Trade debts +€11,055
up €11,055 (+206%), from €5,360 to €16,415
- Reserves +€10,215
up €10,215 (+84.7%), from €12,063 to €22,278
of which Distributable reserves: +€10,215
- Taxes +€2,527
up €2,527 (+80.2%), from €3,152 to €5,679
- Gross operating margin +€2,084
up €2,084 (+10.1%), from €20,634 to €22,718
- Depreciation -€2,079
down €2,079 (-27.1%), from €7,666 to €5,588
- Financial charges -€824
down €824 (-70.1%), from €1,175 to €351
- Other operating charges +€248
up €248 (+38.8%), from €638 to €886
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 | €125,432 | €147,509 | +€22,077 | +17.6% |
| Fixed assets | 21/28 | €12,257 | €6,669 | -€5,588 | -45.6% |
| Tangible fixed assets | 22/27 | €12,257 | €6,669 | -€5,588 | -45.6% |
| Plant, machinery and equipment | 23 | €4,132 | €3,590 | -€542 | -13.1% |
| Furniture and vehicles | 24 | €5,937 | €1,241 | -€4,696 | -79.1% |
| Other tangible fixed assets | 26 | €2,188 | €1,839 | -€349 | -16.0% |
| Current assets | 29/58 | €113,175 | €140,840 | +€27,665 | +24.4% |
| Amounts receivable within one year | 40/41 | €49,378 | €67,513 | +€18,135 | +36.7% |
| Trade receivables | 40 | €38,837 | €54,698 | +€15,861 | +40.8% |
| Other amounts receivable | 41 | €10,541 | €12,815 | +€2,274 | +21.6% |
| Cash at bank and in hand | 54/58 | €62,086 | €71,613 | +€9,527 | +15.3% |
| Deferred charges and accrued income | 490/1 | €1,711 | €1,714 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €125,432 | €147,509 | +€22,077 | +17.6% |
| Equity | 10/15 | €114,092 | €124,308 | +€10,215 | +9.0% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,063 | €22,278 | +€10,215 | +84.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €8,604 | €18,819 | +€10,215 | +119% |
| Profit (loss) carried forward | 14 | €95,832 | €95,832 | = | 0.0% |
| Amounts payable | 17/49 | €11,340 | €23,202 | +€11,862 | +105% |
| Amounts payable within one year | 42/48 | €11,145 | €23,202 | +€12,056 | +108% |
| Current portion of amounts payable after more than one year | 42 | €1,678 | €1,250 | -€428 | -25.5% |
| Trade debts | 44 | €5,360 | €16,415 | +€11,055 | +206% |
| Suppliers | 440/4 | €5,360 | €16,415 | +€11,055 | +206% |
| Taxes, remuneration and social security | 45 | €4,107 | €5,536 | +€1,430 | +34.8% |
| Taxes | 450/3 | €4,107 | €5,536 | +€1,430 | +34.8% |
| Accrued charges and deferred income | 492/3 | €195 | - | -€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,666 | €5,588 | -€2,079 | -27.1% |
| Other operating charges | 640/8 | €638 | €886 | +€248 | +38.8% |
| Gross operating margin | 9900 | €20,634 | €22,718 | +€2,084 | +10.1% |
| Operating profit (loss) | 9901 | €12,330 | €16,245 | +€3,915 | +31.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,175 | €351 | -€824 | -70.1% |
| Recurring financial charges | 65 | €1,175 | €351 | -€824 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | €11,156 | €15,894 | +€4,738 | +42.5% |
| Income taxes | 67/77 | €3,152 | €5,679 | +€2,527 | +80.2% |
| Profit (loss) for the period | 9904 | €8,004 | €10,215 | +€2,211 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,004 | €10,215 | +€2,211 | +27.6% |
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 25 October 2026 via checked.be.