COLBER: 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.
COLBER
Largest movements
- Tangible fixed assets -€2,718
down €2,718 (-8.9%), from €30,486 to €27,768
- Cash +€2,009
up €2,009 (+30.9%), from €6,497 to €8,506
mainly Depreciation (+€2,718) and Receivables within one year (+€960)
- Receivables within one year -€960
no longer reported in 2025 (was €960)
- Profit (loss) carried forward -€1,669
down €1,669 (-94.0%), from -€1,776 to -€3,445
- Other operating charges +€2,408
up €2,408 (+107%), from €2,251 to €4,659
- Gross operating margin +€1,564
up €1,564 (+37.3%), from €4,189 to €5,753
- Purchases and services -€1,564
down €1,564 (-39.4%), from €3,971 to €2,407
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 | €37,943 | €36,274 | -€1,669 | -4.4% |
| Fixed assets | 21/28 | €30,486 | €27,768 | -€2,718 | -8.9% |
| Tangible fixed assets | 22/27 | €30,486 | €27,768 | -€2,718 | -8.9% |
| Land and buildings | 22 | €30,486 | €27,768 | -€2,718 | -8.9% |
| Current assets | 29/58 | €7,457 | €8,506 | +€1,049 | +14.1% |
| Amounts receivable within one year | 40/41 | €960 | - | -€960 | |
| Trade receivables | 40 | €960 | - | -€960 | |
| Cash at bank and in hand | 54/58 | €6,497 | €8,506 | +€2,009 | +30.9% |
| Total equity and liabilities | 10/49 | €37,943 | €36,274 | -€1,669 | -4.4% |
| Equity | 10/15 | €30,839 | €29,170 | -€1,669 | -5.4% |
| Contributions | 10/11 | €12,403 | €12,403 | +€0 | 0.0% |
| Reserves | 13 | €20,212 | €20,212 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €18,353 | €18,353 | -€0 | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,776 | -€3,445 | -€1,669 | -94.0% |
| Amounts payable | 17/49 | €7,104 | €7,104 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €7,104 | €7,104 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €7,104 | €7,104 | +€0 | 0.0% |
| Turnover | 70 | €8,160 | €8,160 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,971 | €2,407 | -€1,564 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,718 | €2,718 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,251 | €4,659 | +€2,408 | +107% |
| Gross operating margin | 9900 | €4,189 | €5,753 | +€1,564 | +37.3% |
| Operating profit (loss) | 9901 | -€780 | -€1,624 | -€844 | -108% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€825 | -€1,669 | -€844 | -102% |
| Profit (loss) for the period | 9904 | -€825 | -€1,669 | -€844 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€825 | -€1,669 | -€844 | -102% |
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 19 October 2026 via checked.be.