COLASSE: 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.
COLASSE
Largest movements
- Receivables within one year +€120,117
up €120,117 (+41.3%), from €290,695 to €410,812
of which Trade receivables: +€141,639
- Intangible fixed assets +€54,431
up €54,431 (+618.4%), from €8,802 to €63,233
- Stocks and contracts -€52,225
down €52,225 (-18.1%), from €289,054 to €236,828
- Tangible fixed assets -€17,398
down €17,398 (-25.4%), from €68,629 to €51,231
of which Plant, machinery and equipment: -€9,075
- Cash +€10,424
up €10,424 (+18.7%), from €55,703 to €66,127
mainly Net result for the year (+€137,144) and Stocks and contracts (+€52,225)
- Profit (loss) carried forward +€137,144
up €137,144, from -€19,592 to €117,552
- Debts after one year -€93,688
down €93,688 (-34.1%), from €274,641 to €180,953
- Trade debts +€44,851
up €44,851 (+38.1%), from €117,660 to €162,510
- Tax, wage and social debts +€34,223
up €34,223 (+123.5%), from €27,711 to €61,934
of which Taxes: +€28,957
- Current portion of long-term debt -€9,052
down €9,052 (-7.5%), from €120,084 to €111,031
- Gross operating margin +€137,041
up €137,041 (+31.9%), from €429,940 to €566,980
- Staff costs +€33,255
up €33,255 (+12.6%), from €264,434 to €297,690
- Write-downs +€25,000
new in 2025: €25,000
- Taxes +€13,932
up €13,932 (+9444.2%), from €148 to €14,080
- Financial charges +€6,114
up €6,114 (+13.3%), from €45,831 to €51,945
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 | €744,229 | €855,622 | +€111,392 | +15.0% |
| Fixed assets | 21/28 | €92,131 | €129,164 | +€37,033 | +40.2% |
| Intangible fixed assets | 21 | €8,802 | €63,233 | +€54,431 | +618.4% |
| Tangible fixed assets | 22/27 | €68,629 | €51,231 | -€17,398 | -25.4% |
| Plant, machinery and equipment | 23 | €22,656 | €13,581 | -€9,075 | -40.1% |
| Furniture and vehicles | 24 | €45,224 | €37,466 | -€7,758 | -17.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €749 | €184 | -€565 | -75.4% |
| Financial fixed assets | 28 | €14,700 | €14,700 | = | 0.0% |
| Current assets | 29/58 | €652,098 | €726,458 | +€74,359 | +11.4% |
| Stocks and contracts in progress | 3 | €289,054 | €236,828 | -€52,225 | -18.1% |
| Stocks | 30/36 | €289,054 | €236,828 | -€52,225 | -18.1% |
| Amounts receivable within one year | 40/41 | €290,695 | €410,812 | +€120,117 | +41.3% |
| Trade receivables | 40 | €267,285 | €408,925 | +€141,639 | +53.0% |
| Other amounts receivable | 41 | €23,410 | €1,888 | -€21,523 | -91.9% |
| Cash at bank and in hand | 54/58 | €55,703 | €66,127 | +€10,424 | +18.7% |
| Deferred charges and accrued income | 490/1 | €16,647 | €12,690 | -€3,956 | -23.8% |
| Total equity and liabilities | 10/49 | €744,229 | €855,622 | +€111,392 | +15.0% |
| Equity | 10/15 | €200,408 | €337,552 | +€137,144 | +68.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,592 | €117,552 | +€137,144 | |
| Amounts payable | 17/49 | €543,821 | €518,070 | -€25,752 | -4.7% |
| Amounts payable after more than one year | 17 | €274,641 | €180,953 | -€93,688 | -34.1% |
| Financial debts | 170/4 | €274,641 | €180,953 | -€93,688 | -34.1% |
| Amounts payable within one year | 42/48 | €269,180 | €337,116 | +€67,936 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €120,084 | €111,031 | -€9,052 | -7.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €117,660 | €162,510 | +€44,851 | +38.1% |
| Suppliers | 440/4 | €117,660 | €162,510 | +€44,851 | +38.1% |
| Advances received on contracts in progress | 46 | €3,725 | €1,640 | -€2,085 | -56.0% |
| Taxes, remuneration and social security | 45 | €27,711 | €61,934 | +€34,223 | +123.5% |
| Taxes | 450/3 | €0 | €28,957 | +€28,957 | |
| Remuneration and social security | 454/9 | €27,711 | €32,978 | +€5,267 | +19.0% |
| Remuneration, social security and pensions | 62 | €264,434 | €297,690 | +€33,255 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,552 | €42,328 | +€2,775 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | €2,628 | €2,285 | -€343 | -13.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €429,940 | €566,980 | +€137,041 | +31.9% |
| Operating profit (loss) | 9901 | €123,325 | €199,678 | +€76,354 | +61.9% |
| Financial income | 75/76B | €970 | €3,491 | +€2,520 | +259.7% |
| Recurring financial income | 75 | €970 | €3,491 | +€2,520 | +259.7% |
| Financial charges | 65/66B | €45,831 | €51,945 | +€6,114 | +13.3% |
| Recurring financial charges | 65 | €45,831 | €51,945 | +€6,114 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €78,464 | €151,224 | +€72,760 | +92.7% |
| Income taxes | 67/77 | €148 | €14,080 | +€13,932 | +9444.2% |
| Profit (loss) for the period | 9904 | €78,317 | €137,144 | +€58,828 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,317 | €137,144 | +€58,828 | +75.1% |
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 6 October 2026 via checked.be.