Colibri: 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.
Colibri
Largest movements
- Cash +€48,971
up €48,971 (+355%), from €13,791 to €62,762
mainly Net result for the year (+€89,728) and Depreciation (+€543)
- Current investments +€39,586
up €39,586 (+56.6%), from €70,000 to €109,586
- Profit (loss) carried forward +€89,728
up €89,728 (+140%), from €64,251 to €153,979
- Gross operating margin +€31,003
up €31,003 (+38.1%), from €81,401 to €112,404
- Taxes +€7,646
up €7,646 (+44.3%), from €17,276 to €24,922
- Financial income +€2,808
up €2,808 (+317%), from €887 to €3,695
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 | €100,837 | €189,895 | +€89,058 | +88.3% |
| Fixed assets | 21/28 | €1,624 | €1,534 | -€90 | -5.6% |
| Tangible fixed assets | 22/27 | €1,624 | €1,534 | -€90 | -5.6% |
| Furniture and vehicles | 24 | €1,624 | €1,534 | -€90 | -5.6% |
| Current assets | 29/58 | €99,213 | €188,361 | +€89,148 | +89.9% |
| Amounts receivable within one year | 40/41 | €14,265 | €14,033 | -€232 | -1.6% |
| Trade receivables | 40 | €12,100 | €12,705 | +€605 | +5.0% |
| Other amounts receivable | 41 | €2,165 | €1,328 | -€837 | -38.6% |
| Current investments | 50/53 | €70,000 | €109,586 | +€39,586 | +56.6% |
| Cash at bank and in hand | 54/58 | €13,791 | €62,762 | +€48,971 | +355% |
| Deferred charges and accrued income | 490/1 | €1,157 | €1,980 | +€823 | +71.2% |
| Total equity and liabilities | 10/49 | €100,837 | €189,895 | +€89,058 | +88.3% |
| Equity | 10/15 | €90,108 | €179,837 | +€89,728 | +99.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €23,357 | €23,357 | = | 0.0% |
| Distributable reserves | 133 | €23,357 | €23,357 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,251 | €153,979 | +€89,728 | +140% |
| Amounts payable | 17/49 | €10,728 | €10,058 | -€670 | -6.2% |
| Amounts payable within one year | 42/48 | €10,128 | €10,058 | -€70 | -0.7% |
| Financial debts | 43 | €581 | €0 | -€581 | -100% |
| Other loans | 439 | €581 | €0 | -€581 | -100% |
| Trade debts | 44 | €445 | €567 | +€122 | +27.4% |
| Suppliers | 440/4 | €445 | €567 | +€122 | +27.4% |
| Taxes, remuneration and social security | 45 | €9,103 | €9,491 | +€388 | +4.3% |
| Taxes | 450/3 | €9,103 | €9,491 | +€388 | +4.3% |
| Accrued charges and deferred income | 492/3 | €600 | €0 | -€600 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €605 | €543 | -€62 | -10.2% |
| Other operating charges | 640/8 | €49 | €144 | +€95 | +196% |
| Non-recurring operating charges | 66A | - | €543 | +€543 | |
| Gross operating margin | 9900 | €81,401 | €112,404 | +€31,003 | +38.1% |
| Operating profit (loss) | 9901 | €80,747 | €111,175 | +€30,427 | +37.7% |
| Financial income | 75/76B | €887 | €3,695 | +€2,808 | +317% |
| Recurring financial income | 75 | €887 | €3,695 | +€2,808 | +317% |
| Financial charges | 65/66B | €107 | €219 | +€112 | +104% |
| Recurring financial charges | 65 | €107 | €219 | +€112 | +104% |
| Profit (loss) for the period before taxes | 9903 | €81,527 | €114,650 | +€33,123 | +40.6% |
| Income taxes | 67/77 | €17,276 | €24,922 | +€7,646 | +44.3% |
| Profit (loss) for the period | 9904 | €64,251 | €89,728 | +€25,477 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,251 | €89,728 | +€25,477 | +39.7% |
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 26 October 2026 via checked.be.