COALI: 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.
COALI
Largest movements
- Cash -€13,344
down €13,344 (-26.8%), from €49,733 to €36,389
mainly Other debts (-€11,206) and Receivables within one year (-€3,445)
- Receivables within one year +€3,445
up €3,445 (+13.5%), from €25,490 to €28,935
of which Trade receivables: +€2,348
- Tangible fixed assets -€2,700
down €2,700 (-51.6%), from €5,236 to €2,535
- Other debts -€11,206
down €11,206 (-31.3%), from €35,859 to €24,653
- Profit (loss) carried forward -€3,355
down €3,355, from €0 to -€3,355
- Tax, wage and social debts +€1,871
up €1,871 (+50.7%), from €3,691 to €5,562
- Gross operating margin -€9,183
down €9,183 (-78.1%), from €11,754 to €2,570
- Taxes -€2,102
down €2,102 (-85.9%), from €2,448 to €346
- Financial charges +€410
up €410 (+26.1%), from €1,571 to €1,981
- Other operating charges -€133
down €133 (-12.9%), from €1,032 to €899
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 | €81,554 | €69,061 | -€12,492 | -15.3% |
| Fixed assets | 21/28 | €5,236 | €2,535 | -€2,700 | -51.6% |
| Tangible fixed assets | 22/27 | €5,236 | €2,535 | -€2,700 | -51.6% |
| Furniture and vehicles | 24 | €5,236 | €2,535 | -€2,700 | -51.6% |
| Current assets | 29/58 | €76,318 | €66,526 | -€9,792 | -12.8% |
| Amounts receivable within one year | 40/41 | €25,490 | €28,935 | +€3,445 | +13.5% |
| Trade receivables | 40 | €18,380 | €20,728 | +€2,348 | +12.8% |
| Other amounts receivable | 41 | €7,110 | €8,207 | +€1,097 | +15.4% |
| Cash at bank and in hand | 54/58 | €49,733 | €36,389 | -€13,344 | -26.8% |
| Deferred charges and accrued income | 490/1 | €1,095 | €1,202 | +€107 | +9.7% |
| Total equity and liabilities | 10/49 | €81,554 | €69,061 | -€12,492 | -15.3% |
| Equity | 10/15 | €39,621 | €36,266 | -€3,355 | -8.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €29,621 | €29,621 | = | 0.0% |
| Distributable reserves | 133 | €29,621 | €29,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€3,355 | -€3,355 | |
| Amounts payable | 17/49 | €41,933 | €32,796 | -€9,137 | -21.8% |
| Amounts payable within one year | 42/48 | €41,933 | €32,796 | -€9,137 | -21.8% |
| Financial debts | 43 | €258 | €6 | -€253 | -97.9% |
| Credit institutions | 430/8 | €258 | €6 | -€253 | -97.9% |
| Trade debts | 44 | €2,125 | €2,575 | +€450 | +21.2% |
| Suppliers | 440/4 | €2,125 | €2,575 | +€450 | +21.2% |
| Taxes, remuneration and social security | 45 | €3,691 | €5,562 | +€1,871 | +50.7% |
| Taxes | 450/3 | €3,691 | €5,562 | +€1,871 | +50.7% |
| Other amounts payable | 47/48 | €35,859 | €24,653 | -€11,206 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,700 | €2,700 | = | 0.0% |
| Other operating charges | 640/8 | €1,032 | €899 | -€133 | -12.9% |
| Gross operating margin | 9900 | €11,754 | €2,570 | -€9,183 | -78.1% |
| Operating profit (loss) | 9901 | €8,022 | -€1,028 | -€9,050 | |
| Financial charges | 65/66B | €1,571 | €1,981 | +€410 | +26.1% |
| Recurring financial charges | 65 | €1,571 | €1,981 | +€410 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €6,450 | -€3,009 | -€9,460 | |
| Income taxes | 67/77 | €2,448 | €346 | -€2,102 | -85.9% |
| Profit (loss) for the period | 9904 | €4,003 | -€3,355 | -€7,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,003 | -€3,355 | -€7,358 |
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 10 October 2026 via checked.be.