Colart-IT: 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.
Colart-IT
Largest movements
- Tangible fixed assets +€28,877
new in 2025: €28,877
- Receivables within one year +€10,502
up €10,502 (+83.7%), from €12,548 to €23,050
of which Other amounts receivable: +€9,129
- Cash +€1,518
up €1,518 (+4.7%), from €32,552 to €34,070
mainly Net result for the year (+€41,323) and Depreciation (+€4,123)
- Reserves +€41,323
up €41,323 (+119%), from €34,688 to €76,011
- Other debts +€2,258
new in 2025: €2,258
- Tax, wage and social debts -€2,041
down €2,041 (-28.5%), from €7,167 to €5,126
of which Remuneration and social security: -€2,000
- Gross operating margin +€12,439
up €12,439 (+28.2%), from €44,113 to €56,553
- Depreciation +€4,123
new in 2025: €4,123
- Taxes +€1,908
up €1,908 (+21.0%), from €9,084 to €10,992
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 | €45,385 | €86,882 | +€41,498 | +91.4% |
| Fixed assets | 21/28 | - | €28,877 | +€28,877 | |
| Tangible fixed assets | 22/27 | - | €28,877 | +€28,877 | |
| Furniture and vehicles | 24 | - | €28,877 | +€28,877 | |
| Current assets | 29/58 | €45,385 | €58,005 | +€12,621 | +27.8% |
| Amounts receivable within one year | 40/41 | €12,548 | €23,050 | +€10,502 | +83.7% |
| Trade receivables | 40 | €10,696 | €12,070 | +€1,373 | +12.8% |
| Other amounts receivable | 41 | €1,852 | €10,981 | +€9,129 | +493% |
| Cash at bank and in hand | 54/58 | €32,552 | €34,070 | +€1,518 | +4.7% |
| Deferred charges and accrued income | 490/1 | €284 | €885 | +€601 | +211% |
| Total equity and liabilities | 10/49 | €45,385 | €86,882 | +€41,498 | +91.4% |
| Equity | 10/15 | €37,688 | €79,011 | +€41,323 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,688 | €76,011 | +€41,323 | +119% |
| Distributable reserves | 133 | €34,688 | €76,011 | +€41,323 | +119% |
| Amounts payable | 17/49 | €7,697 | €7,872 | +€175 | +2.3% |
| Amounts payable within one year | 42/48 | €7,697 | €7,872 | +€175 | +2.3% |
| Trade debts | 44 | €530 | €488 | -€42 | -7.9% |
| Suppliers | 440/4 | €530 | €488 | -€42 | -7.9% |
| Taxes, remuneration and social security | 45 | €7,167 | €5,126 | -€2,041 | -28.5% |
| Taxes | 450/3 | €5,167 | €5,126 | -€42 | -0.8% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | - | €2,258 | +€2,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,123 | +€4,123 | |
| Other operating charges | 640/8 | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €44,113 | €56,553 | +€12,439 | +28.2% |
| Operating profit (loss) | 9901 | €43,792 | €52,430 | +€8,638 | +19.7% |
| Financial income | 75/76B | €47 | €0 | -€47 | -99.7% |
| Recurring financial income | 75 | €47 | €0 | -€47 | -99.7% |
| Financial charges | 65/66B | €68 | €115 | +€47 | +69.5% |
| Recurring financial charges | 65 | €68 | €115 | +€47 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €43,772 | €52,316 | +€8,544 | +19.5% |
| Income taxes | 67/77 | €9,084 | €10,992 | +€1,908 | +21.0% |
| Profit (loss) for the period | 9904 | €34,688 | €41,323 | +€6,636 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,688 | €41,323 | +€6,636 | +19.1% |
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 20 October 2026 via checked.be.