COLANUTS: 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.
COLANUTS
Largest movements
- Stocks and contracts +€16,622
up €16,622 (+283%), from €5,878 to €22,500
- Receivables within one year -€10,607
down €10,607 (-7.3%), from €145,494 to €134,887
of which Other amounts receivable: -€22,397
- Deferred charges and accrued income +€10,371
up €10,371 (+1,810%), from €573 to €10,944
- Tangible fixed assets -€2,969
down €2,969 (-10.6%), from €27,951 to €24,982
- Trade debts +€9,681
up €9,681 (+1,190%), from €814 to €10,495
- Profit (loss) carried forward +€7,986
up €7,986 (+12.4%), from €64,447 to €72,433
- Accrued charges and deferred income -€6,574
down €6,574 (-54.0%), from €12,181 to €5,607
- Tax, wage and social debts +€4,330
up €4,330 (+15.5%), from €27,886 to €32,216
of which Taxes: +€3,430
- Gross operating margin +€5,211
up €5,211 (+46.3%), from €11,253 to €16,464
- Taxes +€2,959
up €2,959 (+147%), from €2,018 to €4,977
- Financial income -€2,926
down €2,926 (-39.1%), from €7,479 to €4,552
- Other operating charges -€2,029
down €2,029 (-72.4%), from €2,801 to €772
- Financial charges +€1,332
up €1,332 (+44.7%), from €2,979 to €4,312
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,566 | €197,983 | +€13,417 | +7.3% |
| Fixed assets | 21/28 | €32,621 | €29,652 | -€2,969 | -9.1% |
| Tangible fixed assets | 22/27 | €27,951 | €24,982 | -€2,969 | -10.6% |
| Land and buildings | 22 | €27,951 | €24,982 | -€2,969 | -10.6% |
| Financial fixed assets | 28 | €4,670 | €4,670 | = | 0.0% |
| Current assets | 29/58 | €151,945 | €168,331 | +€16,386 | +10.8% |
| Stocks and contracts in progress | 3 | €5,878 | €22,500 | +€16,622 | +283% |
| Stocks | 30/36 | €5,878 | €22,500 | +€16,622 | +283% |
| Amounts receivable within one year | 40/41 | €145,494 | €134,887 | -€10,607 | -7.3% |
| Trade receivables | 40 | €51,648 | €63,437 | +€11,790 | +22.8% |
| Other amounts receivable | 41 | €93,847 | €71,450 | -€22,397 | -23.9% |
| Deferred charges and accrued income | 490/1 | €573 | €10,944 | +€10,371 | +1,810% |
| Total equity and liabilities | 10/49 | €184,566 | €197,983 | +€13,417 | +7.3% |
| Equity | 10/15 | €99,958 | €107,944 | +€7,986 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,911 | €16,911 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,051 | €15,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,447 | €72,433 | +€7,986 | +12.4% |
| Amounts payable | 17/49 | €84,608 | €90,039 | +€5,431 | +6.4% |
| Amounts payable within one year | 42/48 | €72,427 | €84,432 | +€12,005 | +16.6% |
| Financial debts | 43 | €29,297 | €27,591 | -€1,706 | -5.8% |
| Credit institutions | 430/8 | €29,297 | €27,591 | -€1,706 | -5.8% |
| Trade debts | 44 | €814 | €10,495 | +€9,681 | +1,190% |
| Suppliers | 440/4 | €814 | €10,495 | +€9,681 | +1,190% |
| Taxes, remuneration and social security | 45 | €27,886 | €32,216 | +€4,330 | +15.5% |
| Taxes | 450/3 | €27,886 | €31,316 | +€3,430 | +12.3% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €14,430 | €14,130 | -€300 | -2.1% |
| Accrued charges and deferred income | 492/3 | €12,181 | €5,607 | -€6,574 | -54.0% |
| Non-recurring operating income | 76A | €9,884 | - | -€9,884 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €2,969 | +€1,233 | +71.0% |
| Other operating charges | 640/8 | €2,801 | €772 | -€2,029 | -72.4% |
| Non-recurring operating charges | 66A | €8,340 | - | -€8,340 | |
| Gross operating margin | 9900 | €11,253 | €16,464 | +€5,211 | +46.3% |
| Operating profit (loss) | 9901 | -€1,625 | €12,723 | +€14,347 | |
| Financial income | 75/76B | €7,479 | €4,552 | -€2,926 | -39.1% |
| Recurring financial income | 75 | €7,479 | €4,552 | -€2,926 | -39.1% |
| Financial charges | 65/66B | €2,979 | €4,312 | +€1,332 | +44.7% |
| Recurring financial charges | 65 | €2,979 | €4,312 | +€1,332 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €2,875 | €12,963 | +€10,089 | +351% |
| Income taxes | 67/77 | €2,018 | €4,977 | +€2,959 | +147% |
| Profit (loss) for the period | 9904 | €856 | €7,986 | +€7,130 | +832% |
| Profit (loss) for the period to be appropriated | 9905 | €856 | €7,986 | +€7,130 | +832% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.