COLIBRI ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€36,882
up €36,882 (+192.9%), from €19,123 to €56,005
mainly Net result for the year (+€65,570) and Other debts (+€26,479)
- Tangible fixed assets -€7,998
down €7,998 (-26.1%), from €30,612 to €22,614
of which Furniture and vehicles: -€10,741
- Receivables within one year +€2,691
up €2,691 (+21.4%), from €12,601 to €15,291
of which Trade receivables: +€2,636
- Deferred charges and accrued income -€2,194
down €2,194 (-64.3%), from €3,410 to €1,216
- Other debts +€26,479
up €26,479 (+52.9%), from €50,047 to €76,526
- Tax, wage and social debts +€2,844
up €2,844 (+20.4%), from €13,954 to €16,798
- Gross operating margin +€28,669
up €28,669 (+45.3%), from €63,250 to €91,919
- Depreciation +€5,582
up €5,582 (+100.8%), from €5,535 to €11,117
- Taxes -€2,029
down €2,029 (-11.9%), from €16,987 to €14,958
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 | €66,346 | €95,126 | +€28,780 | +43.4% |
| Fixed assets | 21/28 | €31,212 | €22,614 | -€8,598 | -27.5% |
| Tangible fixed assets | 22/27 | €30,612 | €22,614 | -€7,998 | -26.1% |
| Furniture and vehicles | 24 | €30,612 | €19,871 | -€10,741 | -35.1% |
| Other tangible fixed assets | 26 | - | €2,743 | +€2,743 | |
| Financial fixed assets | 28 | €600 | €0 | -€600 | -100.0% |
| Current assets | 29/58 | €35,134 | €72,512 | +€37,378 | +106.4% |
| Amounts receivable within one year | 40/41 | €12,601 | €15,291 | +€2,691 | +21.4% |
| Trade receivables | 40 | €12,601 | €15,236 | +€2,636 | +20.9% |
| Other amounts receivable | 41 | €0 | €55 | +€55 | |
| Cash at bank and in hand | 54/58 | €19,123 | €56,005 | +€36,882 | +192.9% |
| Deferred charges and accrued income | 490/1 | €3,410 | €1,216 | -€2,194 | -64.3% |
| Total equity and liabilities | 10/49 | €66,346 | €95,126 | +€28,780 | +43.4% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €909 | €909 | = | 0.0% |
| Reserves | 13 | €91 | €91 | = | 0.0% |
| Distributable reserves | 133 | €91 | €91 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,346 | €94,126 | +€28,780 | +44.0% |
| Amounts payable within one year | 42/48 | €65,218 | €93,941 | +€28,722 | +44.0% |
| Trade debts | 44 | €1,218 | €617 | -€601 | -49.3% |
| Suppliers | 440/4 | €1,218 | €617 | -€601 | -49.3% |
| Taxes, remuneration and social security | 45 | €13,954 | €16,798 | +€2,844 | +20.4% |
| Taxes | 450/3 | €13,954 | €16,798 | +€2,844 | +20.4% |
| Other amounts payable | 47/48 | €50,047 | €76,526 | +€26,479 | +52.9% |
| Accrued charges and deferred income | 492/3 | €128 | €185 | +€58 | +45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,535 | €11,117 | +€5,582 | +100.8% |
| Other operating charges | 640/8 | €429 | €216 | -€213 | -49.6% |
| Gross operating margin | 9900 | €63,250 | €91,919 | +€28,669 | +45.3% |
| Operating profit (loss) | 9901 | €57,286 | €80,586 | +€23,300 | +40.7% |
| Financial income | 75/76B | €435 | €57 | -€378 | -87.0% |
| Recurring financial income | 75 | €435 | €57 | -€378 | -87.0% |
| Financial charges | 65/66B | €125 | €115 | -€10 | -8.2% |
| Recurring financial charges | 65 | €125 | €115 | -€10 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €57,596 | €80,528 | +€22,932 | +39.8% |
| Income taxes | 67/77 | €16,987 | €14,958 | -€2,029 | -11.9% |
| Profit (loss) for the period | 9904 | €40,609 | €65,570 | +€24,961 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,609 | €65,570 | +€24,961 | +61.5% |
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 30 September 2026 via checked.be.