COLEMONT: 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.
COLEMONT
Largest movements
- Receivables within one year +€648,548
up €648,548 (+106%), from €613,121 to €1.3m
of which Other amounts receivable: +€668,547
- Tangible fixed assets -€173,677
down €173,677 (-8.2%), from €2.1m to €1.9m
of which Land and buildings: -€171,013
- Short-term financial debts +€580,000
new in 2025: €580,000
- Other debts -€340,778
no longer reported in 2025 (was €340,778)
- Debts after one year +€191,422
up €191,422 (+33.2%), from €576,000 to €767,422
- Current portion of long-term debt +€44,870
up €44,870 (+70.1%), from €64,000 to €108,870
- Financial charges +€50,627
up €50,627 (+476%), from €10,635 to €61,262
- Depreciation +€48,630
up €48,630 (+75.8%), from €64,113 to €112,743
- Gross operating margin +€40,539
up €40,539 (+35.2%), from €115,183 to €155,722
- Financial income +€31,246
up €31,246 (+223%), from €14,024 to €45,270
- Taxes -€6,158
down €6,158 (-50.7%), from €12,159 to €6,000
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 | €3,471,915 | €3,923,940 | +€452,026 | +13.0% |
| Fixed assets | 21/28 | €2,809,066 | €2,635,389 | -€173,677 | -6.2% |
| Tangible fixed assets | 22/27 | €2,119,488 | €1,945,811 | -€173,677 | -8.2% |
| Land and buildings | 22 | €2,105,381 | €1,934,368 | -€171,013 | -8.1% |
| Plant, machinery and equipment | 23 | €4,527 | €3,636 | -€891 | -19.7% |
| Furniture and vehicles | 24 | €9,579 | €7,806 | -€1,773 | -18.5% |
| Financial fixed assets | 28 | €689,578 | €689,578 | = | 0.0% |
| Current assets | 29/58 | €662,848 | €1,288,551 | +€625,703 | +94.4% |
| Stocks and contracts in progress | 3 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Stocks | 30/36 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €613,121 | €1,261,669 | +€648,548 | +106% |
| Trade receivables | 40 | €56,618 | €36,618 | -€19,999 | -35.3% |
| Other amounts receivable | 41 | €556,504 | €1,225,051 | +€668,547 | +120% |
| Cash at bank and in hand | 54/58 | €29,727 | €16,882 | -€12,845 | -43.2% |
| Total equity and liabilities | 10/49 | €3,471,915 | €3,923,940 | +€452,026 | +13.0% |
| Equity | 10/15 | €2,437,352 | €2,448,734 | +€11,382 | +0.5% |
| Contributions | 10/11 | €2,125,011 | €2,125,011 | = | 0.0% |
| Reserves | 13 | €312,341 | €323,723 | +€11,382 | +3.6% |
| Tax-exempt reserves | 132 | €22,058 | €22,058 | = | 0.0% |
| Distributable reserves | 133 | €290,282 | €301,665 | +€11,382 | +3.9% |
| Amounts payable | 17/49 | €1,034,563 | €1,475,206 | +€440,643 | +42.6% |
| Amounts payable after more than one year | 17 | €576,000 | €767,422 | +€191,422 | +33.2% |
| Financial debts | 170/4 | €576,000 | €767,422 | +€191,422 | +33.2% |
| Amounts payable within one year | 42/48 | €458,563 | €707,784 | +€249,221 | +54.3% |
| Current portion of amounts payable after more than one year | 42 | €64,000 | €108,870 | +€44,870 | +70.1% |
| Financial debts | 43 | - | €580,000 | +€580,000 | |
| Credit institutions | 430/8 | - | €580,000 | +€580,000 | |
| Trade debts | 44 | €36,269 | €12,588 | -€23,681 | -65.3% |
| Suppliers | 440/4 | €36,269 | €12,588 | -€23,681 | -65.3% |
| Taxes, remuneration and social security | 45 | €17,516 | €6,325 | -€11,191 | -63.9% |
| Taxes | 450/3 | €17,283 | €6,091 | -€11,191 | -64.8% |
| Remuneration and social security | 454/9 | €233 | €233 | = | 0.0% |
| Other amounts payable | 47/48 | €340,778 | - | -€340,778 | |
| Non-recurring operating income | 76A | €138,308 | €34,650 | -€103,658 | -74.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,113 | €112,743 | +€48,630 | +75.8% |
| Other operating charges | 640/8 | €13,590 | €9,605 | -€3,986 | -29.3% |
| Gross operating margin | 9900 | €115,183 | €155,722 | +€40,539 | +35.2% |
| Operating profit (loss) | 9901 | €37,480 | €33,375 | -€4,105 | -11.0% |
| Financial income | 75/76B | €14,024 | €45,270 | +€31,246 | +223% |
| Recurring financial income | 75 | €14,024 | €45,270 | +€31,246 | +223% |
| Financial charges | 65/66B | €10,635 | €61,262 | +€50,627 | +476% |
| Recurring financial charges | 65 | €10,635 | €61,262 | +€50,627 | +476% |
| Profit (loss) for the period before taxes | 9903 | €40,868 | €17,383 | -€23,486 | -57.5% |
| Income taxes | 67/77 | €12,159 | €6,000 | -€6,158 | -50.7% |
| Profit (loss) for the period | 9904 | €28,710 | €11,382 | -€17,328 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,710 | €11,382 | -€17,328 | -60.4% |
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 14 October 2026 via checked.be.