COLIBRI: 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.
COLIBRI
Largest movements
- Tangible fixed assets -€49,968
down €49,968 (-3.4%), from €1.5m to €1.4m
- Debts after one year -€34,775
down €34,775 (-9.6%), from €362,835 to €328,060
of which Financial debts: -€25,867
- Reserves -€20,535
down €20,535 (-2.5%), from €811,071 to €790,536
of which Tax-exempt reserves: -€23,158
- Financial charges +€10,177
up €10,177 (+153.2%), from €6,643 to €16,820
- Gross operating margin +€9,015
up €9,015 (+18.0%), from €49,966 to €58,981
- Depreciation +€1,741
up €1,741 (+2.9%), from €60,608 to €62,350
- Other operating charges +€633
up €633 (+8.5%), from €7,457 to €8,090
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 | €1,484,739 | €1,432,457 | -€52,282 | -3.5% |
| Fixed assets | 21/28 | €1,481,035 | €1,431,066 | -€49,968 | -3.4% |
| Tangible fixed assets | 22/27 | €1,481,035 | €1,431,066 | -€49,968 | -3.4% |
| Land and buildings | 22 | €1,481,035 | €1,431,066 | -€49,968 | -3.4% |
| Current assets | 29/58 | €3,704 | €1,391 | -€2,314 | -62.5% |
| Cash at bank and in hand | 54/58 | €3,373 | €1,043 | -€2,330 | -69.1% |
| Deferred charges and accrued income | 490/1 | €332 | €348 | +€16 | +4.9% |
| Total equity and liabilities | 10/49 | €1,484,739 | €1,432,457 | -€52,282 | -3.5% |
| Equity | 10/15 | €829,671 | €809,136 | -€20,535 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €811,071 | €790,536 | -€20,535 | -2.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €391,550 | €368,392 | -€23,158 | -5.9% |
| Distributable reserves | 133 | €419,521 | €422,144 | +€2,623 | +0.6% |
| Provisions and deferred taxes | 16 | €152,719 | €143,663 | -€9,056 | -5.9% |
| Deferred taxes | 168 | €152,719 | €143,663 | -€9,056 | -5.9% |
| Amounts payable | 17/49 | €502,349 | €479,659 | -€22,691 | -4.5% |
| Amounts payable after more than one year | 17 | €362,835 | €328,060 | -€34,775 | -9.6% |
| Financial debts | 170/4 | €233,846 | €207,979 | -€25,867 | -11.1% |
| Other amounts payable | 178/9 | €128,989 | €120,082 | -€8,908 | -6.9% |
| Amounts payable within one year | 42/48 | €139,514 | €151,599 | +€12,084 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €32,212 | €34,775 | +€2,563 | +8.0% |
| Financial debts | 43 | €1,779 | €4,833 | +€3,055 | +171.7% |
| Credit institutions | 430/8 | €1,779 | €4,833 | +€3,055 | +171.7% |
| Trade debts | 44 | €0 | €4,942 | +€4,942 | |
| Suppliers | 440/4 | €0 | €4,942 | +€4,942 | |
| Taxes, remuneration and social security | 45 | €1,215 | €1,300 | +€85 | +7.0% |
| Taxes | 450/3 | €1,215 | €1,300 | +€85 | +7.0% |
| Other amounts payable | 47/48 | €104,309 | €105,748 | +€1,439 | +1.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,608 | €62,350 | +€1,741 | +2.9% |
| Other operating charges | 640/8 | €7,457 | €8,090 | +€633 | +8.5% |
| Non-recurring operating charges | 66A | €1,073 | €0 | -€1,073 | -100.0% |
| Gross operating margin | 9900 | €49,966 | €58,981 | +€9,015 | +18.0% |
| Operating profit (loss) | 9901 | -€19,172 | -€11,460 | +€7,713 | +40.2% |
| Financial charges | 65/66B | €6,643 | €16,820 | +€10,177 | +153.2% |
| Recurring financial charges | 65 | €6,643 | €16,820 | +€10,177 | +153.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,815 | -€28,279 | -€2,464 | -9.5% |
| Transfer from deferred taxes | 780 | €8,088 | €9,056 | +€968 | +12.0% |
| Income taxes | 67/77 | €1,100 | €1,312 | +€212 | +19.3% |
| Profit (loss) for the period | 9904 | -€18,827 | -€20,535 | -€1,708 | -9.1% |
| Transfer from tax-exempt reserves | 789 | €20,194 | €23,158 | +€2,964 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,367 | €2,623 | +€1,256 | +91.8% |
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 5 October 2026 via checked.be.