COLIB: what changed
Two fiscal 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.
COLIB
Largest movements
- Cash +€86,346
up €86,346 (+23.5%), from €367,665 to €454,011
mainly Debts after one year (+€132,919) and Net result for the year (+€70,584)
- Tangible fixed assets +€67,657
up €67,657 (+657.8%), from €10,285 to €77,942
of which Furniture and vehicles: +€67,173
- Receivables within one year +€21,809
up €21,809 (+35.9%), from €60,684 to €82,493
of which Other amounts receivable: +€22,758
- Current investments -€8,098
down €8,098 (-5.3%), from €152,594 to €144,497
- Debts after one year +€132,919
up €132,919 (+64.9%), from €204,866 to €337,785
- Reserves +€20,000
up €20,000 (+6.3%), from €315,000 to €335,000
- Tax, wage and social debts +€15,881
up €15,881 (+58.7%), from €27,051 to €42,932
of which Taxes: +€12,460
- Profit (loss) carried forward -€10,312
down €10,312 (-44.5%), from €23,154 to €12,843
- Trade debts +€8,879
up €8,879 (+575.5%), from €1,543 to €10,422
- Gross operating margin +€146,561
up €146,561 (+140.6%), from €104,264 to €250,825
- Financial charges +€59,730
up €59,730 (+77.2%), from €77,371 to €137,101
- Taxes +€19,839
up €19,839 (+268.0%), from €7,403 to €27,242
- Depreciation +€11,996
up €11,996 (+298.7%), from €4,017 to €16,012
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.
Cash bridge derived
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 | €592,074 | €759,442 | +€167,368 | +28.3% |
| Fixed assets | 21/28 | €10,785 | €78,442 | +€67,657 | +627.3% |
| Tangible fixed assets | 22/27 | €10,285 | €77,942 | +€67,657 | +657.8% |
| Plant, machinery and equipment | 23 | - | €1,218 | +€1,218 | |
| Furniture and vehicles | 24 | €6,392 | €73,565 | +€67,173 | +1050.9% |
| Other tangible fixed assets | 26 | €3,893 | €3,158 | -€734 | -18.9% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €581,289 | €681,000 | +€99,711 | +17.2% |
| Amounts receivable within one year | 40/41 | €60,684 | €82,493 | +€21,809 | +35.9% |
| Trade receivables | 40 | €60,684 | €59,734 | -€949 | -1.6% |
| Other amounts receivable | 41 | €0 | €22,758 | +€22,758 | |
| Current investments | 50/53 | €152,594 | €144,497 | -€8,098 | -5.3% |
| Cash at bank and in hand | 54/58 | €367,665 | €454,011 | +€86,346 | +23.5% |
| Deferred charges and accrued income | 490/1 | €346 | €0 | -€346 | -100.0% |
| Total equity and liabilities | 10/49 | €592,074 | €759,442 | +€167,368 | +28.3% |
| Equity | 10/15 | €358,614 | €368,303 | +€9,688 | +2.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €315,000 | €335,000 | +€20,000 | +6.3% |
| Distributable reserves | 133 | €315,000 | €335,000 | +€20,000 | +6.3% |
| Profit (loss) carried forward | 14 | €23,154 | €12,843 | -€10,312 | -44.5% |
| Amounts payable | 17/49 | €233,460 | €391,139 | +€157,679 | +67.5% |
| Amounts payable after more than one year | 17 | €204,866 | €337,785 | +€132,919 | +64.9% |
| Other amounts payable | 178/9 | €204,866 | €337,785 | +€132,919 | +64.9% |
| Amounts payable within one year | 42/48 | €28,594 | €53,354 | +€24,761 | +86.6% |
| Trade debts | 44 | €1,543 | €10,422 | +€8,879 | +575.5% |
| Suppliers | 440/4 | €1,543 | €10,422 | +€8,879 | +575.5% |
| Taxes, remuneration and social security | 45 | €27,051 | €42,932 | +€15,881 | +58.7% |
| Taxes | 450/3 | €27,051 | €39,511 | +€12,460 | +46.1% |
| Remuneration and social security | 454/9 | - | €3,421 | +€3,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,017 | €16,012 | +€11,996 | +298.7% |
| Other operating charges | 640/8 | €1,266 | €1,538 | +€273 | +21.5% |
| Gross operating margin | 9900 | €104,264 | €250,825 | +€146,561 | +140.6% |
| Operating profit (loss) | 9901 | €98,982 | €233,275 | +€134,293 | +135.7% |
| Financial income | 75/76B | €1,717 | €1,653 | -€64 | -3.7% |
| Recurring financial income | 75 | €1,717 | €1,653 | -€64 | -3.7% |
| Financial charges | 65/66B | €77,371 | €137,101 | +€59,730 | +77.2% |
| Recurring financial charges | 65 | €77,371 | €137,101 | +€59,730 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €23,327 | €97,826 | +€74,499 | +319.4% |
| Income taxes | 67/77 | €7,403 | €27,242 | +€19,839 | +268.0% |
| Profit (loss) for the period | 9904 | €15,924 | €70,584 | +€54,660 | +343.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,924 | €70,584 | +€54,660 | +343.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.