COLASSUR: 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.
COLASSUR
Largest movements
- Tangible fixed assets -€3,840
down €3,840 (-9.7%), from €39,673 to €35,834
of which Land and buildings: -€2,975
- Deferred charges and accrued income -€1,688
down €1,688 (-65.9%), from €2,561 to €873
- Cash -€1,650
down €1,650 (-14.9%), from €11,058 to €9,409
mainly Debts after one year (-€3,540) and Investment in fixed assets (net) (-€2,845)
- Debts after one year -€3,540
down €3,540 (-30.0%), from €11,800 to €8,260
- Short-term financial debts -€2,580
down €2,580 (-42.7%), from €6,043 to €3,464
- Trade debts -€1,401
down €1,401 (-63.3%), from €2,214 to €813
- Turnover +€7,549
up €7,549 (+6.2%), from €122,625 to €130,174
- Gross operating margin +€5,855
up €5,855 (+16.3%), from €35,835 to €41,690
- Purchases and services +€2,833
up €2,833 (+3.3%), from €87,024 to €89,858
- Depreciation +€1,635
up €1,635 (+32.4%), from €5,049 to €6,684
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 | €124,888 | €117,440 | -€7,449 | -6.0% |
| Fixed assets | 21/28 | €39,871 | €36,031 | -€3,840 | -9.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,673 | €35,834 | -€3,840 | -9.7% |
| Land and buildings | 22 | €23,205 | €20,230 | -€2,975 | -12.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,906 | €2,982 | +€1,076 | +56.4% |
| Other tangible fixed assets | 26 | €14,562 | €12,622 | -€1,941 | -13.3% |
| Financial fixed assets | 28 | €197 | €197 | = | 0.0% |
| Current assets | 29/58 | €85,017 | €81,408 | -€3,609 | -4.2% |
| Amounts receivable within one year | 40/41 | €71,398 | €71,127 | -€271 | -0.4% |
| Trade receivables | 40 | €15,096 | €9,451 | -€5,645 | -37.4% |
| Other amounts receivable | 41 | €56,303 | €61,676 | +€5,374 | +9.5% |
| Cash at bank and in hand | 54/58 | €11,058 | €9,409 | -€1,650 | -14.9% |
| Deferred charges and accrued income | 490/1 | €2,561 | €873 | -€1,688 | -65.9% |
| Total equity and liabilities | 10/49 | €124,888 | €117,440 | -€7,449 | -6.0% |
| Equity | 10/15 | €98,414 | €99,585 | +€1,171 | +1.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €30,106 | €31,277 | +€1,171 | +3.9% |
| Non-distributable reserves | 130/1 | €29,565 | €30,736 | +€1,171 | +4.0% |
| Reserves not available under the articles | 1311 | €3,197 | €3,197 | = | 0.0% |
| Other | 1319 | €26,368 | €27,538 | +€1,171 | +4.4% |
| Tax-exempt reserves | 132 | €541 | €541 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,321 | €37,321 | = | 0.0% |
| Amounts payable | 17/49 | €26,474 | €17,855 | -€8,619 | -32.6% |
| Amounts payable after more than one year | 17 | €11,800 | €8,260 | -€3,540 | -30.0% |
| Financial debts | 170/4 | €11,800 | €8,260 | -€3,540 | -30.0% |
| Amounts payable within one year | 42/48 | €14,674 | €9,594 | -€5,079 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €3,540 | €3,540 | = | 0.0% |
| Financial debts | 43 | €6,043 | €3,464 | -€2,580 | -42.7% |
| Credit institutions | 430/8 | €6,043 | €3,464 | -€2,580 | -42.7% |
| Trade debts | 44 | €2,214 | €813 | -€1,401 | -63.3% |
| Suppliers | 440/4 | €2,214 | €813 | -€1,401 | -63.3% |
| Taxes, remuneration and social security | 45 | €2,876 | €1,777 | -€1,098 | -38.2% |
| Remuneration and social security | 454/9 | €2,876 | €1,777 | -€1,098 | -38.2% |
| Turnover | 70 | €122,625 | €130,174 | +€7,549 | +6.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,024 | €89,858 | +€2,833 | +3.3% |
| Remuneration, social security and pensions | 62 | €11,697 | €11,785 | +€88 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,049 | €6,684 | +€1,635 | +32.4% |
| Other operating charges | 640/8 | €4,027 | €4,096 | +€68 | +1.7% |
| Non-recurring operating charges | 66A | - | €11,172 | +€11,172 | |
| Gross operating margin | 9900 | €35,835 | €41,690 | +€5,855 | +16.3% |
| Operating profit (loss) | 9901 | €15,062 | €7,954 | -€7,108 | -47.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +21800.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +21800.0% |
| Financial charges | 65/66B | €2,746 | €1,854 | -€892 | -32.5% |
| Recurring financial charges | 65 | €2,746 | €1,854 | -€892 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €12,316 | €6,102 | -€6,214 | -50.5% |
| Income taxes | 67/77 | €4,507 | €4,931 | +€424 | +9.4% |
| Profit (loss) for the period | 9904 | €7,808 | €1,171 | -€6,637 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,808 | €1,171 | -€6,637 | -85.0% |
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.