COLETTE & OSCAR: 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 & OSCAR
Largest movements
- Tangible fixed assets +€1.1m
up €1.1m (+42.2%), from €2.6m to €3.6m
of which Land and buildings: +€1.1m
- Receivables within one year +€698,649
up €698,649 (+381%), from €183,287 to €881,936
of which Trade receivables: +€532,250
- Debts after one year +€1.7m
up €1.7m (+123%), from €1.3m to €3.0m
- Reserves +€211,756
up €211,756 (+7.0%), from €3.0m to €3.3m
- Trade debts -€142,896
down €142,896 (-92.2%), from €155,063 to €12,167
- Current portion of long-term debt +€113,225
up €113,225 (+101%), from €111,856 to €225,081
- Financial charges -€429,804
down €429,804 (-84.6%), from €508,079 to €78,276
- Gross operating margin -€223,460
down €223,460 (-30.4%), from €735,936 to €512,477
- Depreciation +€92,001
up €92,001 (+118%), from €78,164 to €170,165
- Taxes -€85,170
down €85,170 (-54.8%), from €155,464 to €70,294
- Financial income -€12,421
down €12,421 (-32.8%), from €37,922 to €25,501
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 | €6,382,354 | €8,209,945 | +€1.8m | +28.6% |
| Fixed assets | 21/28 | €3,686,122 | €4,766,186 | +€1.1m | +29.3% |
| Tangible fixed assets | 22/27 | €2,558,522 | €3,638,586 | +€1.1m | +42.2% |
| Land and buildings | 22 | €2,557,377 | €3,612,092 | +€1.1m | +41.2% |
| Plant, machinery and equipment | 23 | - | €5,130 | +€5,130 | |
| Furniture and vehicles | 24 | €1,145 | €21,364 | +€20,219 | +1,766% |
| Financial fixed assets | 28 | €1,127,600 | €1,127,600 | = | 0.0% |
| Current assets | 29/58 | €2,696,232 | €3,443,758 | +€747,526 | +27.7% |
| Amounts receivable after more than one year | 29 | €2,474,566 | €2,499,312 | +€24,746 | +1.0% |
| Other amounts receivable | 291 | €2,474,566 | €2,499,312 | +€24,746 | +1.0% |
| Amounts receivable within one year | 40/41 | €183,287 | €881,936 | +€698,649 | +381% |
| Trade receivables | 40 | €179,400 | €711,650 | +€532,250 | +297% |
| Other amounts receivable | 41 | €3,887 | €170,286 | +€166,399 | +4,281% |
| Cash at bank and in hand | 54/58 | €30,749 | €56,756 | +€26,007 | +84.6% |
| Deferred charges and accrued income | 490/1 | €7,629 | €5,754 | -€1,875 | -24.6% |
| Total equity and liabilities | 10/49 | €6,382,354 | €8,209,945 | +€1.8m | +28.6% |
| Equity | 10/15 | €4,671,802 | €4,883,559 | +€211,756 | +4.5% |
| Contributions | 10/11 | €1,627,700 | €1,627,700 | = | 0.0% |
| Reserves | 13 | €3,044,102 | €3,255,859 | +€211,756 | +7.0% |
| Distributable reserves | 133 | €3,044,102 | €3,255,859 | +€211,756 | +7.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,710,552 | €3,326,386 | +€1.6m | +94.5% |
| Amounts payable after more than one year | 17 | €1,348,051 | €3,012,194 | +€1.7m | +123% |
| Financial debts | 170/4 | €1,348,051 | €3,012,194 | +€1.7m | +123% |
| Amounts payable within one year | 42/48 | €362,336 | €314,109 | -€48,227 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €111,856 | €225,081 | +€113,225 | +101% |
| Financial debts | 43 | €88,287 | €75,143 | -€13,144 | -14.9% |
| Credit institutions | 430/8 | €88,287 | €75,143 | -€13,144 | -14.9% |
| Trade debts | 44 | €155,063 | €12,167 | -€142,896 | -92.2% |
| Suppliers | 440/4 | €155,063 | €12,167 | -€142,896 | -92.2% |
| Taxes, remuneration and social security | 45 | €5,464 | €0 | -€5,464 | -100% |
| Taxes | 450/3 | €5,464 | €0 | -€5,464 | -100% |
| Other amounts payable | 47/48 | €1,666 | €1,718 | +€52 | +3.1% |
| Accrued charges and deferred income | 492/3 | €165 | €83 | -€82 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,164 | €170,165 | +€92,001 | +118% |
| Other operating charges | 640/8 | €4,827 | €5,769 | +€942 | +19.5% |
| Gross operating margin | 9900 | €735,936 | €512,477 | -€223,460 | -30.4% |
| Operating profit (loss) | 9901 | €652,946 | €336,543 | -€316,403 | -48.5% |
| Financial income | 75/76B | €37,922 | €25,501 | -€12,421 | -32.8% |
| Recurring financial income | 75 | €37,922 | €25,501 | -€12,421 | -32.8% |
| Financial charges | 65/66B | €508,079 | €78,276 | -€429,804 | -84.6% |
| Recurring financial charges | 65 | €508,079 | €78,276 | -€429,804 | -84.6% |
| Profit (loss) for the period before taxes | 9903 | €182,789 | €283,768 | +€100,979 | +55.2% |
| Income taxes | 67/77 | €155,464 | €70,294 | -€85,170 | -54.8% |
| Profit (loss) for the period | 9904 | €27,325 | €213,474 | +€186,149 | +681% |
| Profit (loss) for the period to be appropriated | 9905 | €27,325 | €213,474 | +€186,149 | +681% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.