Coleus: 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.
Coleus
Largest movements
- Cash +€12,493
up €12,493 (+24,986%), from €50 to €12,543
mainly Net result for the year (+€23,354) and Receivables within one year (+€4,478)
- Receivables within one year -€4,478
down €4,478 (-17.5%), from €25,582 to €21,104
of which Trade receivables: -€5,405
- Tangible fixed assets -€1,867
down €1,867 (-7.8%), from €24,091 to €22,224
of which Leasing and similar rights: -€1,514
- Intangible fixed assets +€1,402
new in 2025: €1,402
- Profit (loss) carried forward +€23,354
up €23,354, from -€22,061 to €1,293
- Short-term financial debts -€5,520
no longer reported in 2025 (was €5,520)
- Tax, wage and social debts -€4,677
down €4,677 (-32.7%), from €14,292 to €9,615
- Accrued charges and deferred income -€2,826
down €2,826 (-39.0%), from €7,252 to €4,426
- Trade debts -€2,698
down €2,698 (-35.1%), from €7,687 to €4,989
- Gross operating margin +€49,525
up €49,525, from -€16,159 to €33,366
- Taxes +€4,040
up €4,040 (+1,335%), from €303 to €4,342
- Other operating charges -€1,183
down €1,183 (-59.5%), from €1,987 to €805
- Financial charges +€1,160
up €1,160 (+98.6%), from €1,177 to €2,338
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 | €51,382 | €59,017 | +€7,635 | +14.9% |
| Fixed assets | 21/28 | €25,441 | €25,201 | -€241 | -0.9% |
| Intangible fixed assets | 21 | - | €1,402 | +€1,402 | |
| Tangible fixed assets | 22/27 | €24,091 | €22,224 | -€1,867 | -7.8% |
| Plant, machinery and equipment | 23 | €3,044 | €2,987 | -€56 | -1.9% |
| Furniture and vehicles | 24 | €1,232 | €936 | -€297 | -24.1% |
| Leasing and similar rights | 25 | €19,815 | €18,301 | -€1,514 | -7.6% |
| Financial fixed assets | 28 | €1,350 | €1,575 | +€225 | +16.7% |
| Current assets | 29/58 | €25,941 | €33,816 | +€7,875 | +30.4% |
| Amounts receivable within one year | 40/41 | €25,582 | €21,104 | -€4,478 | -17.5% |
| Trade receivables | 40 | €23,059 | €17,654 | -€5,405 | -23.4% |
| Other amounts receivable | 41 | €2,523 | €3,450 | +€927 | +36.7% |
| Cash at bank and in hand | 54/58 | €50 | €12,543 | +€12,493 | +24,986% |
| Deferred charges and accrued income | 490/1 | €309 | €169 | -€140 | -45.2% |
| Total equity and liabilities | 10/49 | €51,382 | €59,017 | +€7,635 | +14.9% |
| Equity | 10/15 | €16,632 | €39,986 | +€23,354 | +140% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,293 | €26,293 | = | 0.0% |
| Distributable reserves | 133 | €26,293 | €26,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,061 | €1,293 | +€23,354 | |
| Amounts payable | 17/49 | €34,751 | €19,031 | -€15,720 | -45.2% |
| Amounts payable within one year | 42/48 | €27,499 | €14,605 | -€12,894 | -46.9% |
| Financial debts | 43 | €5,520 | - | -€5,520 | |
| Credit institutions | 430/8 | €5,520 | - | -€5,520 | |
| Trade debts | 44 | €7,687 | €4,989 | -€2,698 | -35.1% |
| Suppliers | 440/4 | €7,687 | €4,989 | -€2,698 | -35.1% |
| Taxes, remuneration and social security | 45 | €14,292 | €9,615 | -€4,677 | -32.7% |
| Taxes | 450/3 | €14,292 | €9,615 | -€4,677 | -32.7% |
| Accrued charges and deferred income | 492/3 | €7,252 | €4,426 | -€2,826 | -39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,435 | €2,527 | +€92 | +3.8% |
| Other operating charges | 640/8 | €1,987 | €805 | -€1,183 | -59.5% |
| Gross operating margin | 9900 | -€16,159 | €33,366 | +€49,525 | |
| Operating profit (loss) | 9901 | -€20,581 | €30,034 | +€50,616 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,177 | €2,338 | +€1,160 | +98.6% |
| Recurring financial charges | 65 | €1,177 | €2,338 | +€1,160 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | -€21,759 | €27,697 | +€49,455 | |
| Income taxes | 67/77 | €303 | €4,342 | +€4,040 | +1,335% |
| Profit (loss) for the period | 9904 | -€22,061 | €23,354 | +€45,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,061 | €23,354 | +€45,416 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.