COLIBRI SYSTEM: 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 SYSTEM
Largest movements
- Cash -€6,679
down €6,679 (-70.9%), from €9,423 to €2,744
mainly Tax, wage and social debts (-€6,661) and Net result for the year (-€5,606)
- Stocks and contracts -€3,507
down €3,507 (-54.0%), from €6,500 to €2,993
- Tangible fixed assets -€631
down €631 (-80.5%), from €783 to €153
- Receivables within one year +€430
up €430 (+2.0%), from €21,515 to €21,946
of which Other amounts receivable: +€490
- Tax, wage and social debts -€6,661
down €6,661 (-79.9%), from €8,341 to €1,680
- Profit (loss) carried forward -€5,606
down €5,606, from €1,107 to -€4,499
- Trade debts +€2,870
up €2,870 (+31.7%), from €9,038 to €11,908
- Accrued charges and deferred income -€983
down €983 (-83.1%), from €1,183 to €200
- Gross operating margin -€23,597
down €23,597, from €19,865 to -€3,732
- Taxes -€4,689
no longer reported in 2025 (was €4,689)
- Depreciation -€1,042
down €1,042 (-62.3%), from €1,673 to €631
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 | €38,558 | €28,177 | -€10,381 | -26.9% |
| Fixed assets | 21/28 | €944 | €313 | -€631 | -66.8% |
| Tangible fixed assets | 22/27 | €783 | €153 | -€631 | -80.5% |
| Furniture and vehicles | 24 | €783 | €153 | -€631 | -80.5% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €37,614 | €27,864 | -€9,750 | -25.9% |
| Stocks and contracts in progress | 3 | €6,500 | €2,993 | -€3,507 | -54.0% |
| Stocks | 30/36 | €6,500 | €2,993 | -€3,507 | -54.0% |
| Amounts receivable within one year | 40/41 | €21,515 | €21,946 | +€430 | +2.0% |
| Trade receivables | 40 | €19,604 | €19,545 | -€59 | -0.3% |
| Other amounts receivable | 41 | €1,911 | €2,401 | +€490 | +25.6% |
| Cash at bank and in hand | 54/58 | €9,423 | €2,744 | -€6,679 | -70.9% |
| Deferred charges and accrued income | 490/1 | €175 | €181 | +€6 | +3.7% |
| Total equity and liabilities | 10/49 | €38,558 | €28,177 | -€10,381 | -26.9% |
| Equity | 10/15 | €19,707 | €14,101 | -€5,606 | -28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,107 | -€4,499 | -€5,606 | |
| Amounts payable | 17/49 | €18,851 | €14,076 | -€4,774 | -25.3% |
| Amounts payable within one year | 42/48 | €17,668 | €13,876 | -€3,792 | -21.5% |
| Trade debts | 44 | €9,038 | €11,908 | +€2,870 | +31.7% |
| Suppliers | 440/4 | €9,038 | €11,908 | +€2,870 | +31.7% |
| Taxes, remuneration and social security | 45 | €8,341 | €1,680 | -€6,661 | -79.9% |
| Taxes | 450/3 | €8,341 | €1,680 | -€6,661 | -79.9% |
| Other amounts payable | 47/48 | €289 | €289 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,183 | €200 | -€983 | -83.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €631 | -€1,042 | -62.3% |
| Other operating charges | 640/8 | €443 | €480 | +€36 | +8.2% |
| Gross operating margin | 9900 | €19,865 | -€3,732 | -€23,597 | |
| Operating profit (loss) | 9901 | €17,749 | -€4,842 | -€22,591 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €689 | €788 | +€99 | +14.3% |
| Recurring financial charges | 65 | €689 | €788 | +€99 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €17,060 | -€5,606 | -€22,666 | |
| Income taxes | 67/77 | €4,689 | - | -€4,689 | |
| Profit (loss) for the period | 9904 | €12,371 | -€5,606 | -€17,977 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,371 | -€5,606 | -€17,977 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.