COLBARNIE: 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.
COLBARNIE
Largest movements
- Current investments -€50,000
down €50,000 (-25.0%), from €200,000 to €150,000
- Cash +€43,298
up €43,298 (+87.4%), from €49,530 to €92,828
mainly Current investments (+€50,000) and Receivables within one year (+€34,421)
- Receivables after one year +€41,362
up €41,362 (+162.8%), from €25,403 to €66,765
- Receivables within one year -€34,421
down €34,421 (-77.3%), from €44,505 to €10,084
of which Trade receivables: -€24,805
- Debts after one year -€24,878
down €24,878 (-8.1%), from €308,430 to €283,552
- Financial income -€69,020
down €69,020 (-94.6%), from €72,935 to €3,915
of which Non-recurring financial income: -€67,752
- Gross operating margin +€7,246
up €7,246 (+13.8%), from €52,467 to €59,714
- Taxes -€4,890
down €4,890 (-69.0%), from €7,087 to €2,197
- Financial charges -€3,362
down €3,362 (-14.8%), from €22,718 to €19,357
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 | €2,057,446 | €2,045,027 | -€12,419 | -0.6% |
| Fixed assets | 21/28 | €1,735,727 | €1,723,234 | -€12,493 | -0.7% |
| Tangible fixed assets | 22/27 | €484,477 | €463,984 | -€20,493 | -4.2% |
| Land and buildings | 22 | €484,477 | €463,984 | -€20,493 | -4.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €1,251,250 | €1,259,250 | +€8,000 | +0.6% |
| Current assets | 29/58 | €321,719 | €321,793 | +€74 | 0.0% |
| Amounts receivable after more than one year | 29 | €25,403 | €66,765 | +€41,362 | +162.8% |
| Other amounts receivable | 291 | €25,403 | €66,765 | +€41,362 | +162.8% |
| Amounts receivable within one year | 40/41 | €44,505 | €10,084 | -€34,421 | -77.3% |
| Trade receivables | 40 | €34,889 | €10,084 | -€24,805 | -71.1% |
| Other amounts receivable | 41 | €9,616 | €0 | -€9,616 | -100.0% |
| Current investments | 50/53 | €200,000 | €150,000 | -€50,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €49,530 | €92,828 | +€43,298 | +87.4% |
| Deferred charges and accrued income | 490/1 | €2,281 | €2,115 | -€165 | -7.3% |
| Total equity and liabilities | 10/49 | €2,057,446 | €2,045,027 | -€12,419 | -0.6% |
| Equity | 10/15 | €715,227 | €735,084 | +€19,857 | +2.8% |
| Contributions | 10/11 | €643,000 | €643,000 | = | 0.0% |
| Reserves | 13 | €72,227 | €92,084 | +€19,857 | +27.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €337 | €337 | = | 0.0% |
| Distributable reserves | 133 | €71,891 | €91,748 | +€19,857 | +27.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,342,218 | €1,309,943 | -€32,276 | -2.4% |
| Amounts payable after more than one year | 17 | €308,430 | €283,552 | -€24,878 | -8.1% |
| Financial debts | 170/4 | €308,430 | €283,552 | -€24,878 | -8.1% |
| Amounts payable within one year | 42/48 | €1,032,821 | €1,025,392 | -€7,429 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €24,363 | €24,878 | +€515 | +2.1% |
| Trade debts | 44 | €1,218 | €3,055 | +€1,837 | +150.9% |
| Suppliers | 440/4 | €1,218 | €3,055 | +€1,837 | +150.9% |
| Taxes, remuneration and social security | 45 | €6,931 | €11,574 | +€4,644 | +67.0% |
| Taxes | 450/3 | €6,931 | €11,574 | +€4,644 | +67.0% |
| Other amounts payable | 47/48 | €1,000,310 | €985,885 | -€14,424 | -1.4% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | - | €9,839 | +€9,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,493 | €20,493 | = | 0.0% |
| Other operating charges | 640/8 | €1,303 | €1,726 | +€423 | +32.4% |
| Non-recurring operating charges | 66A | €4,983 | €0 | -€4,983 | -100.0% |
| Gross operating margin | 9900 | €52,467 | €59,714 | +€7,246 | +13.8% |
| Operating profit (loss) | 9901 | €25,689 | €37,495 | +€11,806 | +46.0% |
| Financial income | 75/76B | €72,935 | €3,915 | -€69,020 | -94.6% |
| Recurring financial income | 75 | €5,184 | €3,915 | -€1,268 | -24.5% |
| Non-recurring financial income | 76B | €67,752 | €0 | -€67,752 | -100.0% |
| Financial charges | 65/66B | €22,718 | €19,357 | -€3,362 | -14.8% |
| Recurring financial charges | 65 | €22,718 | €19,357 | -€3,362 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €75,906 | €22,054 | -€53,852 | -70.9% |
| Income taxes | 67/77 | €7,087 | €2,197 | -€4,890 | -69.0% |
| Profit (loss) for the period | 9904 | €68,819 | €19,857 | -€48,961 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,819 | €19,857 | -€48,961 | -71.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.