COLIBIR: 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.
COLIBIR
Largest movements
- Cash +€48,875
up €48,875 (+76.3%), from €64,036 to €112,911
mainly Net result for the year (+€41,028) and Receivables within one year (+€17,654)
- Receivables within one year -€17,654
down €17,654 (-81.2%), from €21,746 to €4,092
of which Trade receivables: -€19,601
- Receivables after one year +€2,000
up €2,000 (+7.1%), from €28,000 to €30,000
- Deferred charges and accrued income -€1,777
down €1,777 (-73.8%), from €2,407 to €630
- Profit (loss) carried forward +€41,028
up €41,028 (+53.8%), from €76,314 to €117,342
- Tax, wage and social debts -€8,548
down €8,548 (-26.8%), from €31,897 to €23,349
of which Taxes: -€7,932
- Other debts -€3,734
down €3,734 (-91.5%), from €4,082 to €349
- Trade debts +€2,286
up €2,286 (+151.6%), from €1,508 to €3,794
- Gross operating margin +€15,879
up €15,879 (+41.2%), from €38,558 to €54,438
- Taxes +€2,814
up €2,814 (+32.5%), from €8,667 to €11,481
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 | €116,801 | €147,833 | +€31,032 | +26.6% |
| Fixed assets | 21/28 | €612 | €200 | -€412 | -67.3% |
| Tangible fixed assets | 22/27 | €412 | - | -€412 | |
| Furniture and vehicles | 24 | €412 | - | -€412 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €116,189 | €147,633 | +€31,444 | +27.1% |
| Amounts receivable after more than one year | 29 | €28,000 | €30,000 | +€2,000 | +7.1% |
| Other amounts receivable | 291 | €28,000 | €30,000 | +€2,000 | +7.1% |
| Amounts receivable within one year | 40/41 | €21,746 | €4,092 | -€17,654 | -81.2% |
| Trade receivables | 40 | €21,746 | €2,145 | -€19,601 | -90.1% |
| Other amounts receivable | 41 | - | €1,947 | +€1,947 | |
| Cash at bank and in hand | 54/58 | €64,036 | €112,911 | +€48,875 | +76.3% |
| Deferred charges and accrued income | 490/1 | €2,407 | €630 | -€1,777 | -73.8% |
| Total equity and liabilities | 10/49 | €116,801 | €147,833 | +€31,032 | +26.6% |
| Equity | 10/15 | €79,314 | €120,342 | +€41,028 | +51.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,314 | €117,342 | +€41,028 | +53.8% |
| Amounts payable | 17/49 | €37,488 | €27,491 | -€9,996 | -26.7% |
| Amounts payable within one year | 42/48 | €37,488 | €27,491 | -€9,996 | -26.7% |
| Trade debts | 44 | €1,508 | €3,794 | +€2,286 | +151.6% |
| Suppliers | 440/4 | €1,508 | €3,794 | +€2,286 | +151.6% |
| Taxes, remuneration and social security | 45 | €31,897 | €23,349 | -€8,548 | -26.8% |
| Taxes | 450/3 | €28,829 | €20,897 | -€7,932 | -27.5% |
| Remuneration and social security | 454/9 | €3,068 | €2,452 | -€617 | -20.1% |
| Other amounts payable | 47/48 | €4,082 | €349 | -€3,734 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €412 | -€67 | -13.9% |
| Other operating charges | 640/8 | €330 | €521 | +€191 | +57.8% |
| Gross operating margin | 9900 | €38,558 | €54,438 | +€15,879 | +41.2% |
| Operating profit (loss) | 9901 | €37,749 | €53,504 | +€15,755 | +41.7% |
| Financial income | 75/76B | €188 | €223 | +€35 | +18.8% |
| Recurring financial income | 75 | €188 | €223 | +€35 | +18.8% |
| Financial charges | 65/66B | €1,099 | €1,219 | +€120 | +11.0% |
| Recurring financial charges | 65 | €1,099 | €1,219 | +€120 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €36,839 | €52,509 | +€15,670 | +42.5% |
| Income taxes | 67/77 | €8,667 | €11,481 | +€2,814 | +32.5% |
| Profit (loss) for the period | 9904 | €28,172 | €41,028 | +€12,856 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,172 | €41,028 | +€12,856 | +45.6% |
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 11 October 2026 via checked.be.