COLETTE: 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.
COLETTE
Largest movements
- Cash -€83,260
down €83,260 (-59.9%), from €139,038 to €55,778
mainly Contributions, distributions and other (-€155,000) and Investment in fixed assets (net) (-€74,662)
- Tangible fixed assets +€62,899
up €62,899 (+436%), from €14,410 to €77,309
of which Furniture and vehicles: +€64,276
- Receivables within one year -€2,468
down €2,468 (-11.3%), from €21,869 to €19,401
of which Other amounts receivable: -€2,553
- Profit (loss) carried forward -€61,359
down €61,359 (-99.7%), from €61,546 to €187
- Other debts +€33,972
up €33,972 (+49.4%), from €68,754 to €102,726
- Accrued charges and deferred income +€4,415
up €4,415 (+45.0%), from €9,806 to €14,221
- Gross operating margin +€35,255
up €35,255 (+33.6%), from €104,856 to €140,111
- Taxes +€9,678
up €9,678 (+46.1%), from €20,995 to €30,673
- Depreciation +€5,826
up €5,826 (+98.1%), from €5,937 to €11,763
- Financial charges +€4,455
up €4,455 (+2,517%), from €177 to €4,632
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 | €180,493 | €157,180 | -€23,313 | -12.9% |
| Fixed assets | 21/28 | €14,410 | €77,309 | +€62,899 | +436% |
| Tangible fixed assets | 22/27 | €14,410 | €77,309 | +€62,899 | +436% |
| Plant, machinery and equipment | 23 | €375 | €110 | -€265 | -70.7% |
| Furniture and vehicles | 24 | €4,879 | €69,155 | +€64,276 | +1,317% |
| Other tangible fixed assets | 26 | €9,156 | €8,044 | -€1,112 | -12.1% |
| Current assets | 29/58 | €166,083 | €79,871 | -€86,212 | -51.9% |
| Stocks and contracts in progress | 3 | €5,176 | €4,692 | -€484 | -9.4% |
| Stocks | 30/36 | €5,176 | €4,692 | -€484 | -9.4% |
| Amounts receivable within one year | 40/41 | €21,869 | €19,401 | -€2,468 | -11.3% |
| Trade receivables | 40 | €18,566 | €18,651 | +€85 | +0.5% |
| Other amounts receivable | 41 | €3,303 | €750 | -€2,553 | -77.3% |
| Cash at bank and in hand | 54/58 | €139,038 | €55,778 | -€83,260 | -59.9% |
| Total equity and liabilities | 10/49 | €180,493 | €157,180 | -€23,313 | -12.9% |
| Equity | 10/15 | €82,073 | €20,714 | -€61,359 | -74.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,927 | €1,927 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €67 | €67 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,546 | €187 | -€61,359 | -99.7% |
| Amounts payable | 17/49 | €98,420 | €136,466 | +€38,046 | +38.7% |
| Amounts payable within one year | 42/48 | €88,614 | €122,245 | +€33,631 | +38.0% |
| Trade debts | 44 | €4,503 | €4,787 | +€284 | +6.3% |
| Suppliers | 440/4 | €4,503 | €4,787 | +€284 | +6.3% |
| Taxes, remuneration and social security | 45 | €15,357 | €14,732 | -€625 | -4.1% |
| Taxes | 450/3 | €15,357 | €14,732 | -€625 | -4.1% |
| Other amounts payable | 47/48 | €68,754 | €102,726 | +€33,972 | +49.4% |
| Accrued charges and deferred income | 492/3 | €9,806 | €14,221 | +€4,415 | +45.0% |
| Non-recurring operating income | 76A | - | €10,570 | +€10,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,937 | €11,763 | +€5,826 | +98.1% |
| Other operating charges | 640/8 | €853 | €182 | -€671 | -78.7% |
| Gross operating margin | 9900 | €104,856 | €140,111 | +€35,255 | +33.6% |
| Operating profit (loss) | 9901 | €98,066 | €128,166 | +€30,100 | +30.7% |
| Financial income | 75/76B | €628 | €780 | +€152 | +24.2% |
| Recurring financial income | 75 | €628 | €780 | +€152 | +24.2% |
| Financial charges | 65/66B | €177 | €4,632 | +€4,455 | +2,517% |
| Recurring financial charges | 65 | €177 | €4,632 | +€4,455 | +2,517% |
| Profit (loss) for the period before taxes | 9903 | €98,517 | €124,314 | +€25,797 | +26.2% |
| Income taxes | 67/77 | €20,995 | €30,673 | +€9,678 | +46.1% |
| Profit (loss) for the period | 9904 | €77,522 | €93,641 | +€16,119 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,522 | €93,641 | +€16,119 | +20.8% |
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 17 October 2026 via checked.be.