CASA COLONICA: 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.
CASA COLONICA
Largest movements
- Current investments -€74,487
down €74,487 (-42.6%), from €175,000 to €100,513
- Cash -€47,088
down €47,088 (-86.6%), from €54,363 to €7,275
mainly Contributions, distributions and other (-€62,930) and Investment in fixed assets (net) (-€53,865)
- Tangible fixed assets +€41,491
up €41,491 (+27.0%), from €153,529 to €195,020
of which Furniture and vehicles: +€51,634
- Receivables within one year +€15,000
up €15,000 (+31.3%), from €47,910 to €62,910
of which Trade receivables: +€30,183
- Reserves -€61,649
down €61,649 (-19.8%), from €311,942 to €250,293
of which Distributable reserves: -€61,649
- Gross operating margin +€5,890
up €5,890 (+55.3%), from €10,651 to €16,541
- Financial income -€5,342
down €5,342 (-69.5%), from €7,687 to €2,345
- Depreciation -€874
down €874 (-6.5%), from €13,538 to €12,664
- Taxes +€308
up €308 (+42.7%), from €721 to €1,030
- Other operating charges +€268
up €268 (+13.3%), from €2,020 to €2,288
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 | €434,172 | €370,500 | -€63,672 | -14.7% |
| Fixed assets | 21/28 | €154,417 | €195,618 | +€41,201 | +26.7% |
| Intangible fixed assets | 21 | €887 | €598 | -€290 | -32.6% |
| Tangible fixed assets | 22/27 | €153,529 | €195,020 | +€41,491 | +27.0% |
| Plant, machinery and equipment | 23 | €1,451 | €261 | -€1,190 | -82.0% |
| Furniture and vehicles | 24 | €2,692 | €54,326 | +€51,634 | +1,918% |
| Other tangible fixed assets | 26 | €149,387 | €140,433 | -€8,953 | -6.0% |
| Current assets | 29/58 | €279,755 | €174,882 | -€104,873 | -37.5% |
| Amounts receivable within one year | 40/41 | €47,910 | €62,910 | +€15,000 | +31.3% |
| Trade receivables | 40 | €31,064 | €61,246 | +€30,183 | +97.2% |
| Other amounts receivable | 41 | €16,847 | €1,664 | -€15,183 | -90.1% |
| Current investments | 50/53 | €175,000 | €100,513 | -€74,487 | -42.6% |
| Cash at bank and in hand | 54/58 | €54,363 | €7,275 | -€47,088 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,482 | €4,184 | +€1,702 | +68.6% |
| Total equity and liabilities | 10/49 | €434,172 | €370,500 | -€63,672 | -14.7% |
| Equity | 10/15 | €421,191 | €359,542 | -€61,649 | -14.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €311,942 | €250,293 | -€61,649 | -19.8% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €299,942 | €238,293 | -€61,649 | -20.6% |
| Profit (loss) carried forward | 14 | -€10,751 | -€10,751 | = | 0.0% |
| Amounts payable | 17/49 | €12,981 | €10,958 | -€2,023 | -15.6% |
| Amounts payable within one year | 42/48 | €12,731 | €10,708 | -€2,023 | -15.9% |
| Trade debts | 44 | €1,073 | €917 | -€156 | -14.6% |
| Suppliers | 440/4 | €1,073 | €917 | -€156 | -14.6% |
| Taxes, remuneration and social security | 45 | €3,057 | €330 | -€2,727 | -89.2% |
| Taxes | 450/3 | €3,057 | €330 | -€2,727 | -89.2% |
| Other amounts payable | 47/48 | €8,602 | €9,461 | +€860 | +10.0% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,651 | €1,562 | -€89 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,538 | €12,664 | -€874 | -6.5% |
| Other operating charges | 640/8 | €2,020 | €2,288 | +€268 | +13.3% |
| Non-recurring operating charges | 66A | €97 | €0 | -€97 | -100% |
| Gross operating margin | 9900 | €10,651 | €16,541 | +€5,890 | +55.3% |
| Operating profit (loss) | 9901 | -€6,655 | €27 | +€6,681 | |
| Financial income | 75/76B | €7,687 | €2,345 | -€5,342 | -69.5% |
| Recurring financial income | 75 | €7,687 | €2,345 | -€5,342 | -69.5% |
| Financial charges | 65/66B | €46 | €61 | +€15 | +31.5% |
| Recurring financial charges | 65 | €46 | €61 | +€15 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €986 | €2,311 | +€1,324 | +134% |
| Income taxes | 67/77 | €721 | €1,030 | +€308 | +42.7% |
| Profit (loss) for the period | 9904 | €265 | €1,281 | +€1,016 | +384% |
| Profit (loss) for the period to be appropriated | 9905 | €265 | €1,281 | +€1,016 | +384% |
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 18 October 2026 via checked.be.