Colibri3: 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.
Colibri3
Largest movements
- Receivables within one year +€63,759
up €63,759 (+255.0%), from €25,001 to €88,761
of which Other amounts receivable: +€32,414
- Tangible fixed assets +€59,568
new in 2025: €59,568
- Cash +€19,715
up €19,715 (+21.5%), from €91,658 to €111,372
mainly Net result for the year (+€157,452) and Depreciation (+€8,250)
- Reserves +€157,452
up €157,452 (+292.3%), from €53,860 to €211,312
- Trade debts -€7,202
down €7,202 (-42.5%), from €16,927 to €9,725
- Tax, wage and social debts -€5,789
down €5,789 (-16.1%), from €35,917 to €30,127
- Gross operating margin +€167,105
up €167,105 (+223.8%), from €74,671 to €241,776
- Taxes +€54,119
up €54,119 (+260.2%), from €20,801 to €74,920
- Depreciation +€8,250
new in 2025: €8,250
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 | €116,659 | €260,843 | +€144,185 | +123.6% |
| Fixed assets | 21/28 | - | €59,568 | +€59,568 | |
| Tangible fixed assets | 22/27 | - | €59,568 | +€59,568 | |
| Furniture and vehicles | 24 | - | €59,568 | +€59,568 | |
| Current assets | 29/58 | €116,659 | €201,275 | +€84,617 | +72.5% |
| Amounts receivable within one year | 40/41 | €25,001 | €88,761 | +€63,759 | +255.0% |
| Trade receivables | 40 | €25,000 | €56,346 | +€31,346 | +125.4% |
| Other amounts receivable | 41 | €1 | €32,415 | +€32,414 | +2818595.7% |
| Cash at bank and in hand | 54/58 | €91,658 | €111,372 | +€19,715 | +21.5% |
| Deferred charges and accrued income | 490/1 | - | €1,143 | +€1,143 | |
| Total equity and liabilities | 10/49 | €116,659 | €260,843 | +€144,185 | +123.6% |
| Equity | 10/15 | €58,860 | €216,312 | +€157,452 | +267.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,860 | €211,312 | +€157,452 | +292.3% |
| Distributable reserves | 133 | €53,860 | €211,312 | +€157,452 | +292.3% |
| Amounts payable | 17/49 | €57,799 | €44,532 | -€13,267 | -23.0% |
| Amounts payable within one year | 42/48 | €54,558 | €42,435 | -€12,123 | -22.2% |
| Trade debts | 44 | €16,927 | €9,725 | -€7,202 | -42.5% |
| Suppliers | 440/4 | €16,927 | €9,725 | -€7,202 | -42.5% |
| Taxes, remuneration and social security | 45 | €35,917 | €30,127 | -€5,789 | -16.1% |
| Taxes | 450/3 | €35,917 | €30,127 | -€5,789 | -16.1% |
| Other amounts payable | 47/48 | €1,715 | €2,583 | +€868 | +50.6% |
| Accrued charges and deferred income | 492/3 | €3,241 | €2,097 | -€1,144 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,250 | +€8,250 | |
| Other operating charges | 640/8 | - | €1,104 | +€1,104 | |
| Gross operating margin | 9900 | €74,671 | €241,776 | +€167,105 | +223.8% |
| Operating profit (loss) | 9901 | €74,671 | €232,423 | +€157,752 | +211.3% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €10 | €103 | +€93 | +922.4% |
| Recurring financial charges | 65 | €10 | €103 | +€93 | +922.4% |
| Profit (loss) for the period before taxes | 9903 | €74,661 | €232,371 | +€157,711 | +211.2% |
| Income taxes | 67/77 | €20,801 | €74,920 | +€54,119 | +260.2% |
| Profit (loss) for the period | 9904 | €53,860 | €157,452 | +€103,592 | +192.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,860 | €157,452 | +€103,592 | +192.3% |
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 12 October 2026 via checked.be.