COLIËL: 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.
COLIËL
Largest movements
- Cash -€4,329
down €4,329 (-12.5%), from €34,501 to €30,172
mainly Net result for the year (-€3,337) and Receivables within one year (-€501)
- Receivables within one year +€501
up €501 (+9.4%), from €5,303 to €5,804
of which Other amounts receivable: +€312
- Profit (loss) carried forward -€3,337
down €3,337 (-17.7%), from -€18,884 to -€22,221
- Trade debts -€492
down €492 (-69.2%), from €711 to €219
- Gross operating margin +€548
up €548 (+16.1%), from -€3,394 to -€2,846
- Financial income +€138
up €138 (+99.4%), from €139 to €276
- Other operating charges -€112
down €112 (-16.1%), from €698 to €585
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 | €39,805 | €35,976 | -€3,829 | -9.6% |
| Current assets | 29/58 | €39,805 | €35,976 | -€3,829 | -9.6% |
| Amounts receivable within one year | 40/41 | €5,303 | €5,804 | +€501 | +9.4% |
| Trade receivables | 40 | €347 | €535 | +€188 | +54.3% |
| Other amounts receivable | 41 | €4,956 | €5,268 | +€312 | +6.3% |
| Cash at bank and in hand | 54/58 | €34,501 | €30,172 | -€4,329 | -12.5% |
| Total equity and liabilities | 10/49 | €39,805 | €35,976 | -€3,829 | -9.6% |
| Equity | 10/15 | €39,094 | €35,757 | -€3,337 | -8.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €39,428 | €39,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,294 | €1,294 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,294 | €1,294 | = | 0.0% |
| Distributable reserves | 133 | €38,135 | €38,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,884 | -€22,221 | -€3,337 | -17.7% |
| Amounts payable | 17/49 | €711 | €219 | -€492 | -69.2% |
| Amounts payable within one year | 42/48 | €711 | €219 | -€492 | -69.2% |
| Trade debts | 44 | €711 | €219 | -€492 | -69.2% |
| Suppliers | 440/4 | €711 | €219 | -€492 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €698 | €585 | -€112 | -16.1% |
| Gross operating margin | 9900 | -€3,394 | -€2,846 | +€548 | +16.1% |
| Operating profit (loss) | 9901 | -€4,092 | -€3,432 | +€660 | +16.1% |
| Financial income | 75/76B | €139 | €276 | +€138 | +99.4% |
| Recurring financial income | 75 | €139 | €276 | +€138 | +99.4% |
| Financial charges | 65/66B | €152 | €181 | +€30 | +19.7% |
| Recurring financial charges | 65 | €152 | €181 | +€30 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,105 | -€3,337 | +€768 | +18.7% |
| Profit (loss) for the period | 9904 | -€4,105 | -€3,337 | +€768 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,105 | -€3,337 | +€768 | +18.7% |
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 9 October 2026 via checked.be.