COLIENA: 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.
COLIENA
Largest movements
- Tangible fixed assets -€13,992
down €13,992 (-41.6%), from €33,646 to €19,654
- Cash -€13,915
down €13,915 (-90.8%), from €15,326 to €1,410
mainly Other debts (-€13,089) and Receivables within one year (-€12,900)
- Receivables within one year +€12,900
up €12,900 (+30.2%), from €42,656 to €55,556
of which Trade receivables: +€12,701
- Intangible fixed assets -€6,000
down €6,000 (-18.2%), from €33,000 to €27,000
- Reserves +€15,206
up €15,206 (+51.6%), from €29,449 to €44,655
- Other debts -€13,089
down €13,089 (-28.9%), from €45,303 to €32,214
- Debts after one year -€11,446
down €11,446 (-64.5%), from €17,753 to €6,307
- Current portion of long-term debt -€6,046
down €6,046 (-34.6%), from €17,493 to €11,446
- Tax, wage and social debts -€5,509
down €5,509 (-50.8%), from €10,854 to €5,345
of which Remuneration and social security: -€3,400
- Gross operating margin +€10,840
up €10,840 (+34.7%), from €31,239 to €42,079
- Taxes +€2,417
up €2,417 (+105.5%), from €2,291 to €4,708
- Other operating charges +€738
up €738 (+156.0%), from €473 to €1,212
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,866 | €104,585 | -€21,281 | -16.9% |
| Fixed assets | 21/28 | €66,646 | €46,654 | -€19,992 | -30.0% |
| Intangible fixed assets | 21 | €33,000 | €27,000 | -€6,000 | -18.2% |
| Tangible fixed assets | 22/27 | €33,646 | €19,654 | -€13,992 | -41.6% |
| Plant, machinery and equipment | 23 | €9,353 | €4,719 | -€4,634 | -49.5% |
| Furniture and vehicles | 24 | €14,768 | €10,761 | -€4,007 | -27.1% |
| Leasing and similar rights | 25 | €9,524 | €4,174 | -€5,350 | -56.2% |
| Current assets | 29/58 | €59,220 | €57,930 | -€1,289 | -2.2% |
| Amounts receivable within one year | 40/41 | €42,656 | €55,556 | +€12,900 | +30.2% |
| Trade receivables | 40 | €39,941 | €52,642 | +€12,701 | +31.8% |
| Other amounts receivable | 41 | €2,715 | €2,914 | +€199 | +7.3% |
| Cash at bank and in hand | 54/58 | €15,326 | €1,410 | -€13,915 | -90.8% |
| Deferred charges and accrued income | 490/1 | €1,238 | €964 | -€274 | -22.1% |
| Total equity and liabilities | 10/49 | €125,866 | €104,585 | -€21,281 | -16.9% |
| Equity | 10/15 | €31,449 | €46,655 | +€15,206 | +48.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,449 | €44,655 | +€15,206 | +51.6% |
| Distributable reserves | 133 | €29,449 | €44,655 | +€15,206 | +51.6% |
| Amounts payable | 17/49 | €94,417 | €57,930 | -€36,487 | -38.6% |
| Amounts payable after more than one year | 17 | €17,753 | €6,307 | -€11,446 | -64.5% |
| Financial debts | 170/4 | €17,753 | €6,307 | -€11,446 | -64.5% |
| Amounts payable within one year | 42/48 | €76,664 | €51,623 | -€25,041 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €17,493 | €11,446 | -€6,046 | -34.6% |
| Financial debts | 43 | €1,673 | - | -€1,673 | |
| Credit institutions | 430/8 | €1,673 | - | -€1,673 | |
| Trade debts | 44 | €1,341 | €2,618 | +€1,277 | +95.2% |
| Suppliers | 440/4 | €1,341 | €2,618 | +€1,277 | +95.2% |
| Taxes, remuneration and social security | 45 | €10,854 | €5,345 | -€5,509 | -50.8% |
| Taxes | 450/3 | €7,454 | €5,345 | -€2,109 | -28.3% |
| Remuneration and social security | 454/9 | €3,400 | - | -€3,400 | |
| Other amounts payable | 47/48 | €45,303 | €32,214 | -€13,089 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,992 | €19,992 | = | 0.0% |
| Other operating charges | 640/8 | €473 | €1,212 | +€738 | +156.0% |
| Gross operating margin | 9900 | €31,239 | €42,079 | +€10,840 | +34.7% |
| Operating profit (loss) | 9901 | €10,774 | €20,876 | +€10,102 | +93.8% |
| Financial charges | 65/66B | €1,149 | €962 | -€187 | -16.3% |
| Recurring financial charges | 65 | €1,149 | €962 | -€187 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €9,625 | €19,914 | +€10,289 | +106.9% |
| Income taxes | 67/77 | €2,291 | €4,708 | +€2,417 | +105.5% |
| Profit (loss) for the period | 9904 | €7,335 | €15,206 | +€7,872 | +107.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,335 | €15,206 | +€7,872 | +107.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.