COLASSE MANAGEMENT SOLUTIONS: 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.
COLASSE MANAGEMENT SOLUTIONS
Largest movements
- Cash +€42,735
up €42,735 (+203%), from €21,102 to €63,836
mainly Other debts (+€104,444) and Net result for the year (+€80,546)
- Financial fixed assets +€4,000
up €4,000 (+11.4%), from €35,000 to €39,000
- Receivables within one year -€3,374
down €3,374 (-5.1%), from €66,678 to €63,303
of which Other amounts receivable: -€2,000
- Other debts +€104,444
up €104,444 (+318%), from €32,847 to €137,291
- Profit (loss) carried forward -€40,854
no longer reported in 2025 (was €40,854)
- Trade debts -€29,222
down €29,222 (-99.6%), from €29,328 to €106
- Tax, wage and social debts +€9,015
up €9,015 (+48.4%), from €18,621 to €27,635
of which Taxes: +€9,015
- Gross operating margin +€63,672
up €63,672 (+120%), from €52,934 to €116,605
- Financial charges +€15,026
up €15,026 (+12,980%), from €116 to €15,142
- Taxes +€10,648
up €10,648 (+92.0%), from €11,578 to €22,226
- Financial income +€1,706
up €1,706 (+119,310%), from €1 to €1,708
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 | €124,150 | €167,532 | +€43,382 | +34.9% |
| Fixed assets | 21/28 | €35,000 | €39,000 | +€4,000 | +11.4% |
| Financial fixed assets | 28 | €35,000 | €39,000 | +€4,000 | +11.4% |
| Current assets | 29/58 | €89,150 | €128,532 | +€39,382 | +44.2% |
| Amounts receivable within one year | 40/41 | €66,678 | €63,303 | -€3,374 | -5.1% |
| Trade receivables | 40 | €64,678 | €63,303 | -€1,374 | -2.1% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €21,102 | €63,836 | +€42,735 | +203% |
| Deferred charges and accrued income | 490/1 | €1,370 | €1,392 | +€22 | +1.6% |
| Total equity and liabilities | 10/49 | €124,150 | €167,532 | +€43,382 | +34.9% |
| Equity | 10/15 | €43,354 | €2,500 | -€40,854 | -94.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,854 | - | -€40,854 | |
| Amounts payable | 17/49 | €80,795 | €165,032 | +€84,237 | +104% |
| Amounts payable within one year | 42/48 | €80,795 | €165,032 | +€84,237 | +104% |
| Trade debts | 44 | €29,328 | €106 | -€29,222 | -99.6% |
| Suppliers | 440/4 | €29,328 | €106 | -€29,222 | -99.6% |
| Taxes, remuneration and social security | 45 | €18,621 | €27,635 | +€9,015 | +48.4% |
| Taxes | 450/3 | €18,621 | €27,635 | +€9,015 | +48.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €32,847 | €137,291 | +€104,444 | +318% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €52,934 | €116,605 | +€63,672 | +120% |
| Operating profit (loss) | 9901 | €52,547 | €116,206 | +€63,659 | +121% |
| Financial income | 75/76B | €1 | €1,708 | +€1,706 | +119,310% |
| Recurring financial income | 75 | €1 | €1,708 | +€1,706 | +119,310% |
| Financial charges | 65/66B | €116 | €15,142 | +€15,026 | +12,980% |
| Recurring financial charges | 65 | €116 | €15,142 | +€15,026 | +12,980% |
| Profit (loss) for the period before taxes | 9903 | €52,432 | €102,772 | +€50,339 | +96.0% |
| Income taxes | 67/77 | €11,578 | €22,226 | +€10,648 | +92.0% |
| Profit (loss) for the period | 9904 | €40,854 | €80,546 | +€39,691 | +97.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,854 | €80,546 | +€39,691 | +97.2% |
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 16 October 2026 via checked.be.