Col de la Vente: 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.
Col de la Vente
Largest movements
- Cash +€81,082
up €81,082 (+98.2%), from €82,567 to €163,649
mainly Other debts (+€105,900) and Net result for the year (+€80,289)
- Receivables within one year -€52,549
down €52,549 (-58.6%), from €89,603 to €37,055
of which Other amounts receivable: -€47,307
- Tangible fixed assets -€9,098
down €9,098 (-77.3%), from €11,773 to €2,676
of which Furniture and vehicles: -€8,080
- Deferred charges and accrued income +€5,627
up €5,627 (+1,497%), from €376 to €6,003
- Other debts +€105,900
up €105,900 (+352%), from €30,100 to €136,000
- Reserves -€79,711
down €79,711 (-82.2%), from €96,966 to €17,255
- Tax, wage and social debts -€3,490
down €3,490 (-9.2%), from €37,826 to €34,336
of which Taxes: -€3,490
- Trade debts +€2,364
up €2,364 (+377%), from €627 to €2,991
- Gross operating margin +€5,819
up €5,819 (+5.5%), from €105,071 to €110,890
- Taxes +€1,326
up €1,326 (+6.4%), from €20,722 to €22,048
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 | €184,320 | €209,382 | +€25,063 | +13.6% |
| Fixed assets | 21/28 | €11,773 | €2,676 | -€9,098 | -77.3% |
| Tangible fixed assets | 22/27 | €11,773 | €2,676 | -€9,098 | -77.3% |
| Land and buildings | 22 | €1,018 | €0 | -€1,018 | -100% |
| Furniture and vehicles | 24 | €10,756 | €2,676 | -€8,080 | -75.1% |
| Current assets | 29/58 | €172,546 | €206,707 | +€34,160 | +19.8% |
| Amounts receivable within one year | 40/41 | €89,603 | €37,055 | -€52,549 | -58.6% |
| Trade receivables | 40 | €29,466 | €24,224 | -€5,242 | -17.8% |
| Other amounts receivable | 41 | €60,137 | €12,831 | -€47,307 | -78.7% |
| Cash at bank and in hand | 54/58 | €82,567 | €163,649 | +€81,082 | +98.2% |
| Deferred charges and accrued income | 490/1 | €376 | €6,003 | +€5,627 | +1,497% |
| Total equity and liabilities | 10/49 | €184,320 | €209,382 | +€25,063 | +13.6% |
| Equity | 10/15 | €115,566 | €35,855 | -€79,711 | -69.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,966 | €17,255 | -€79,711 | -82.2% |
| Distributable reserves | 133 | €96,966 | €17,255 | -€79,711 | -82.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,754 | €173,527 | +€104,774 | +152% |
| Amounts payable within one year | 42/48 | €68,554 | €173,327 | +€104,774 | +153% |
| Trade debts | 44 | €627 | €2,991 | +€2,364 | +377% |
| Suppliers | 440/4 | €627 | €2,991 | +€2,364 | +377% |
| Taxes, remuneration and social security | 45 | €37,826 | €34,336 | -€3,490 | -9.2% |
| Taxes | 450/3 | €37,826 | €34,336 | -€3,490 | -9.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €30,100 | €136,000 | +€105,900 | +352% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,969 | €9,098 | -€871 | -8.7% |
| Other operating charges | 640/8 | €1,545 | €1,187 | -€358 | -23.2% |
| Gross operating margin | 9900 | €105,071 | €110,890 | +€5,819 | +5.5% |
| Operating profit (loss) | 9901 | €93,556 | €100,605 | +€7,049 | +7.5% |
| Financial income | 75/76B | €2,859 | €1,950 | -€909 | -31.8% |
| Recurring financial income | 75 | €2,859 | €1,950 | -€909 | -31.8% |
| Financial charges | 65/66B | €231 | €218 | -€13 | -5.7% |
| Recurring financial charges | 65 | €231 | €218 | -€13 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €96,184 | €102,337 | +€6,153 | +6.4% |
| Income taxes | 67/77 | €20,722 | €22,048 | +€1,326 | +6.4% |
| Profit (loss) for the period | 9904 | €75,462 | €80,289 | +€4,827 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,462 | €80,289 | +€4,827 | +6.4% |
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 23 October 2026 via checked.be.