COLA CHÂSSIS: 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.
COLA CHÂSSIS
Largest movements
- Cash +€46,783
up €46,783 (+61.0%), from €76,692 to €123,475
mainly Net result for the year (+€46,682) and Tax, wage and social debts (+€7,082)
- Receivables within one year +€7,670
up €7,670 (+32.3%), from €23,775 to €31,445
of which Trade receivables: +€10,032
- Tangible fixed assets -€2,348
down €2,348 (-39.6%), from €5,931 to €3,583
of which Furniture and vehicles: -€2,330
- Reserves +€46,682
up €46,682 (+49.6%), from €94,155 to €140,837
- Tax, wage and social debts +€7,082
up €7,082 (+56383.5%), from €13 to €7,094
of which Remuneration and social security: +€5,030
- Advances received -€2,436
down €2,436 (-60.1%), from €4,056 to €1,620
- Purchases and services -€78,168
down €78,168 (-28.0%), from €278,721 to €200,553
- Turnover -€61,225
down €61,225 (-16.9%), from €362,111 to €300,886
- Staff costs +€38,921
new in 2025: €38,921
- Gross operating margin +€29,852
up €29,852 (+35.8%), from €83,390 to €113,243
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 | €106,842 | €158,725 | +€51,883 | +48.6% |
| Fixed assets | 21/28 | €5,931 | €3,583 | -€2,348 | -39.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €5,931 | €3,583 | -€2,348 | -39.6% |
| Plant, machinery and equipment | 23 | €18 | €0 | -€18 | -100.0% |
| Furniture and vehicles | 24 | €5,912 | €3,583 | -€2,330 | -39.4% |
| Current assets | 29/58 | €100,911 | €155,142 | +€54,231 | +53.7% |
| Amounts receivable within one year | 40/41 | €23,775 | €31,445 | +€7,670 | +32.3% |
| Trade receivables | 40 | €3,456 | €13,487 | +€10,032 | +290.3% |
| Other amounts receivable | 41 | €20,319 | €17,958 | -€2,362 | -11.6% |
| Cash at bank and in hand | 54/58 | €76,692 | €123,475 | +€46,783 | +61.0% |
| Deferred charges and accrued income | 490/1 | €444 | €222 | -€222 | -50.0% |
| Total equity and liabilities | 10/49 | €106,842 | €158,725 | +€51,883 | +48.6% |
| Equity | 10/15 | €99,155 | €145,837 | +€46,682 | +47.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,155 | €140,837 | +€46,682 | +49.6% |
| Distributable reserves | 133 | €94,155 | €140,837 | +€46,682 | +49.6% |
| Amounts payable | 17/49 | €7,687 | €12,888 | +€5,201 | +67.7% |
| Amounts payable within one year | 42/48 | €7,687 | €12,888 | +€5,201 | +67.7% |
| Trade debts | 44 | €3,619 | €4,174 | +€555 | +15.3% |
| Suppliers | 440/4 | €3,619 | €4,174 | +€555 | +15.3% |
| Advances received on contracts in progress | 46 | €4,056 | €1,620 | -€2,436 | -60.1% |
| Taxes, remuneration and social security | 45 | €13 | €7,094 | +€7,082 | +56383.5% |
| Taxes | 450/3 | €13 | €2,064 | +€2,052 | +16335.0% |
| Remuneration and social security | 454/9 | €0 | €5,030 | +€5,030 | |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €362,111 | €300,886 | -€61,225 | -16.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €278,721 | €200,553 | -€78,168 | -28.0% |
| Remuneration, social security and pensions | 62 | - | €38,921 | +€38,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,337 | €2,348 | +€1,011 | +75.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €489 | - | -€489 | |
| Other operating charges | 640/8 | €722 | €1,161 | +€439 | +60.7% |
| Gross operating margin | 9900 | €83,390 | €113,243 | +€29,852 | +35.8% |
| Operating profit (loss) | 9901 | €80,842 | €70,813 | -€10,029 | -12.4% |
| Financial income | 75/76B | €40 | €348 | +€307 | +759.5% |
| Recurring financial income | 75 | €40 | €348 | +€307 | +759.5% |
| Financial charges | 65/66B | €1,762 | €2,414 | +€652 | +37.0% |
| Recurring financial charges | 65 | €1,762 | €2,414 | +€652 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | €79,120 | €68,747 | -€10,373 | -13.1% |
| Income taxes | 67/77 | €25,329 | €22,064 | -€3,264 | -12.9% |
| Profit (loss) for the period | 9904 | €53,791 | €46,682 | -€7,109 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,791 | €46,682 | -€7,109 | -13.2% |
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 29 September 2026 via checked.be.