COLBI: 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.
COLBI
Largest movements
- Receivables within one year +€60,812
up €60,812 (+11.9%), from €510,698 to €571,510
of which Other amounts receivable: +€60,203
- Intangible fixed assets -€31,111
down €31,111 (-100%), from €31,111 to €0
- Tangible fixed assets -€25,758
down €25,758 (-8.5%), from €303,994 to €278,237
- Cash +€24,210
up €24,210 (+15.9%), from €152,592 to €176,803
mainly Depreciation (+€99,386) and Net result for the year (+€76,217)
- Profit (loss) carried forward +€76,217
up €76,217 (+25.7%), from €296,940 to €373,157
- Current portion of long-term debt +€66,722
up €66,722 (+134%), from €49,799 to €116,521
- Tax, wage and social debts -€62,869
down €62,869 (-89.0%), from €70,622 to €7,753
of which Taxes: -€51,109
- Debts after one year -€50,562
down €50,562 (-44.0%), from €114,854 to €64,292
- Gross operating margin -€136,933
down €136,933 (-20.4%), from €672,681 to €535,748
- Staff costs -€40,190
down €40,190 (-12.1%), from €331,184 to €290,994
- Depreciation -€24,765
down €24,765 (-19.9%), from €124,151 to €99,386
- Financial income -€22,590
down €22,590 (-99.4%), from €22,725 to €135
- Financial charges +€11,313
up €11,313 (+111%), from €10,233 to €21,546
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 | €1,175,562 | €1,201,487 | +€25,925 | +2.2% |
| Fixed assets | 21/28 | €335,106 | €278,237 | -€56,869 | -17.0% |
| Intangible fixed assets | 21 | €31,111 | €0 | -€31,111 | -100% |
| Tangible fixed assets | 22/27 | €303,994 | €278,237 | -€25,758 | -8.5% |
| Plant, machinery and equipment | 23 | €86,296 | €74,854 | -€11,442 | -13.3% |
| Furniture and vehicles | 24 | €10,209 | €3,887 | -€6,323 | -61.9% |
| Leasing and similar rights | 25 | €25,372 | €16,092 | -€9,280 | -36.6% |
| Other tangible fixed assets | 26 | €182,118 | €183,405 | +€1,287 | +0.7% |
| Current assets | 29/58 | €840,456 | €923,250 | +€82,794 | +9.9% |
| Stocks and contracts in progress | 3 | €171,954 | €171,538 | -€416 | -0.2% |
| Stocks | 30/36 | €171,954 | €171,538 | -€416 | -0.2% |
| Amounts receivable within one year | 40/41 | €510,698 | €571,510 | +€60,812 | +11.9% |
| Trade receivables | 40 | €1,014 | €1,623 | +€609 | +60.0% |
| Other amounts receivable | 41 | €509,684 | €569,888 | +€60,203 | +11.8% |
| Cash at bank and in hand | 54/58 | €152,592 | €176,803 | +€24,210 | +15.9% |
| Deferred charges and accrued income | 490/1 | €5,212 | €3,399 | -€1,813 | -34.8% |
| Total equity and liabilities | 10/49 | €1,175,562 | €1,201,487 | +€25,925 | +2.2% |
| Equity | 10/15 | €406,940 | €483,157 | +€76,217 | +18.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,940 | €373,157 | +€76,217 | +25.7% |
| Amounts payable | 17/49 | €768,622 | €718,330 | -€50,291 | -6.5% |
| Amounts payable after more than one year | 17 | €114,854 | €64,292 | -€50,562 | -44.0% |
| Financial debts | 170/4 | €114,854 | €64,292 | -€50,562 | -44.0% |
| Amounts payable within one year | 42/48 | €653,768 | €654,038 | +€270 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €49,799 | €116,521 | +€66,722 | +134% |
| Trade debts | 44 | €421,347 | €420,981 | -€365 | -0.1% |
| Suppliers | 440/4 | €421,347 | €420,981 | -€365 | -0.1% |
| Taxes, remuneration and social security | 45 | €70,622 | €7,753 | -€62,869 | -89.0% |
| Taxes | 450/3 | €51,109 | €0 | -€51,109 | -100% |
| Remuneration and social security | 454/9 | €19,513 | €7,753 | -€11,760 | -60.3% |
| Other amounts payable | 47/48 | €112,000 | €108,783 | -€3,217 | -2.9% |
| Non-recurring operating income | 76A | €91 | €0 | -€91 | -100% |
| Remuneration, social security and pensions | 62 | €331,184 | €290,994 | -€40,190 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,151 | €99,386 | -€24,765 | -19.9% |
| Other operating charges | 640/8 | €2,632 | €2,524 | -€109 | -4.1% |
| Non-recurring operating charges | 66A | €870 | €0 | -€870 | -100% |
| Gross operating margin | 9900 | €672,681 | €535,748 | -€136,933 | -20.4% |
| Operating profit (loss) | 9901 | €213,844 | €142,844 | -€71,000 | -33.2% |
| Financial income | 75/76B | €22,725 | €135 | -€22,590 | -99.4% |
| Recurring financial income | 75 | €22,725 | €135 | -€22,590 | -99.4% |
| Financial charges | 65/66B | €10,233 | €21,546 | +€11,313 | +111% |
| Recurring financial charges | 65 | €10,233 | €21,546 | +€11,313 | +111% |
| Profit (loss) for the period before taxes | 9903 | €226,335 | €121,433 | -€104,902 | -46.3% |
| Income taxes | 67/77 | €51,109 | €45,216 | -€5,893 | -11.5% |
| Profit (loss) for the period | 9904 | €175,226 | €76,217 | -€99,009 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €175,226 | €76,217 | -€99,009 | -56.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.