COLER Consulting: 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.
COLER Consulting
Largest movements
- Current investments +€44,266
up €44,266 (+61.7%), from €71,789 to €116,055
- Tangible fixed assets +€6,042
up €6,042 (+85.9%), from €7,034 to €13,076
of which Other tangible fixed assets: +€8,828
- Receivables within one year +€1,710
up €1,710 (+7.8%), from €21,970 to €23,679
of which Trade receivables: +€1,360
- Reserves +€41,134
up €41,134 (+58.9%), from €69,847 to €110,982
- Tax, wage and social debts +€6,061
up €6,061 (+19.9%), from €30,504 to €36,565
- Trade debts +€3,331
up €3,331 (+364%), from €914 to €4,245
- Gross operating margin +€3,914
up €3,914 (+7.0%), from €55,661 to €59,575
- Depreciation +€2,429
up €2,429 (+472%), from €515 to €2,944
- Financial charges -€771
down €771 (-18.1%), from €4,261 to €3,489
- Taxes +€627
up €627 (+5.4%), from €11,506 to €12,133
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 | €105,353 | €155,792 | +€50,439 | +47.9% |
| Fixed assets | 21/28 | €7,034 | €13,076 | +€6,042 | +85.9% |
| Tangible fixed assets | 22/27 | €7,034 | €13,076 | +€6,042 | +85.9% |
| Plant, machinery and equipment | 23 | €2,063 | €1,593 | -€470 | -22.8% |
| Furniture and vehicles | 24 | €2,471 | €2,655 | +€184 | +7.4% |
| Other tangible fixed assets | 26 | - | €8,828 | +€8,828 | |
| Assets under construction and advance payments | 27 | €2,500 | - | -€2,500 | |
| Current assets | 29/58 | €98,319 | €142,716 | +€44,397 | +45.2% |
| Amounts receivable within one year | 40/41 | €21,970 | €23,679 | +€1,710 | +7.8% |
| Trade receivables | 40 | €20,564 | €21,924 | +€1,360 | +6.6% |
| Other amounts receivable | 41 | €1,406 | €1,755 | +€349 | +24.9% |
| Current investments | 50/53 | €71,789 | €116,055 | +€44,266 | +61.7% |
| Cash at bank and in hand | 54/58 | €2,257 | €716 | -€1,541 | -68.3% |
| Deferred charges and accrued income | 490/1 | €2,304 | €2,266 | -€37 | -1.6% |
| Total equity and liabilities | 10/49 | €105,353 | €155,792 | +€50,439 | +47.9% |
| Equity | 10/15 | €73,847 | €114,982 | +€41,134 | +55.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €69,847 | €110,982 | +€41,134 | +58.9% |
| Distributable reserves | 133 | €69,847 | €110,982 | +€41,134 | +58.9% |
| Amounts payable | 17/49 | €31,505 | €40,810 | +€9,305 | +29.5% |
| Amounts payable within one year | 42/48 | €31,418 | €40,810 | +€9,392 | +29.9% |
| Trade debts | 44 | €914 | €4,245 | +€3,331 | +364% |
| Suppliers | 440/4 | €914 | €4,245 | +€3,331 | +364% |
| Taxes, remuneration and social security | 45 | €30,504 | €36,565 | +€6,061 | +19.9% |
| Taxes | 450/3 | €30,504 | €36,565 | +€6,061 | +19.9% |
| Accrued charges and deferred income | 492/3 | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €2,944 | +€2,429 | +472% |
| Other operating charges | 640/8 | €369 | €623 | +€254 | +69.0% |
| Gross operating margin | 9900 | €55,661 | €59,575 | +€3,914 | +7.0% |
| Operating profit (loss) | 9901 | €54,778 | €56,008 | +€1,230 | +2.2% |
| Financial income | 75/76B | €779 | €749 | -€31 | -4.0% |
| Recurring financial income | 75 | €779 | €749 | -€31 | -4.0% |
| Financial charges | 65/66B | €4,261 | €3,489 | -€771 | -18.1% |
| Recurring financial charges | 65 | €4,261 | €3,489 | -€771 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €51,296 | €53,267 | +€1,971 | +3.8% |
| Income taxes | 67/77 | €11,506 | €12,133 | +€627 | +5.4% |
| Profit (loss) for the period | 9904 | €39,790 | €41,134 | +€1,344 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,790 | €41,134 | +€1,344 | +3.4% |
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 21 October 2026 via checked.be.