COLIGHT: 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.
COLIGHT
Largest movements
- Receivables within one year -€48,853
down €48,853 (-67.6%), from €72,233 to €23,380
of which Trade receivables: -€45,874
- Cash +€9,229
up €9,229 (+50.2%), from €18,401 to €27,630
mainly Receivables within one year (+€48,853) and Depreciation (+€10,315)
- Stocks and contracts +€6,000
up €6,000 (+11.5%), from €52,000 to €58,000
- Profit (loss) carried forward -€20,164
down €20,164 (-42.7%), from -€47,227 to -€67,391
- Other debts -€13,804
down €13,804 (-7.1%), from €194,263 to €180,459
- Trade debts +€3,972
up €3,972 (+41.9%), from €9,478 to €13,450
- Tax, wage and social debts -€3,445
down €3,445 (-54.3%), from €6,339 to €2,894
- Gross operating margin -€30,732
down €30,732, from €21,604 to -€9,128
- Depreciation +€367
up €367 (+3.7%), from €9,948 to €10,315
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 | €169,053 | €135,612 | -€33,441 | -19.8% |
| Fixed assets | 21/28 | €26,419 | €26,602 | +€183 | +0.7% |
| Intangible fixed assets | 21 | €2,510 | €1,506 | -€1,004 | -40.0% |
| Tangible fixed assets | 22/27 | €23,909 | €25,096 | +€1,187 | +5.0% |
| Plant, machinery and equipment | 23 | €350 | - | -€350 | |
| Furniture and vehicles | 24 | €23,559 | €15,015 | -€8,544 | -36.3% |
| Other tangible fixed assets | 26 | - | €8,931 | +€8,931 | |
| Assets under construction and advance payments | 27 | - | €1,150 | +€1,150 | |
| Current assets | 29/58 | €142,634 | €109,010 | -€33,624 | -23.6% |
| Stocks and contracts in progress | 3 | €52,000 | €58,000 | +€6,000 | +11.5% |
| Stocks | 30/36 | €52,000 | €58,000 | +€6,000 | +11.5% |
| Amounts receivable within one year | 40/41 | €72,233 | €23,380 | -€48,853 | -67.6% |
| Trade receivables | 40 | €68,519 | €22,645 | -€45,874 | -67.0% |
| Other amounts receivable | 41 | €3,714 | €735 | -€2,979 | -80.2% |
| Cash at bank and in hand | 54/58 | €18,401 | €27,630 | +€9,229 | +50.2% |
| Total equity and liabilities | 10/49 | €169,053 | €135,612 | -€33,441 | -19.8% |
| Equity | 10/15 | -€41,027 | -€61,191 | -€20,164 | -49.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,227 | -€67,391 | -€20,164 | -42.7% |
| Amounts payable | 17/49 | €210,080 | €196,803 | -€13,277 | -6.3% |
| Amounts payable within one year | 42/48 | €210,080 | €196,803 | -€13,277 | -6.3% |
| Trade debts | 44 | €9,478 | €13,450 | +€3,972 | +41.9% |
| Suppliers | 440/4 | €9,478 | €13,450 | +€3,972 | +41.9% |
| Taxes, remuneration and social security | 45 | €6,339 | €2,894 | -€3,445 | -54.3% |
| Taxes | 450/3 | €6,339 | €2,894 | -€3,445 | -54.3% |
| Other amounts payable | 47/48 | €194,263 | €180,459 | -€13,804 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,948 | €10,315 | +€367 | +3.7% |
| Other operating charges | 640/8 | €297 | €425 | +€128 | +43.1% |
| Non-recurring operating charges | 66A | €1,409 | €45 | -€1,364 | -96.8% |
| Gross operating margin | 9900 | €21,604 | -€9,128 | -€30,732 | |
| Operating profit (loss) | 9901 | €9,950 | -€19,913 | -€29,863 | |
| Financial income | 75/76B | €14 | €34 | +€20 | +142.9% |
| Recurring financial income | 75 | €14 | €34 | +€20 | +142.9% |
| Financial charges | 65/66B | €348 | €285 | -€63 | -18.1% |
| Recurring financial charges | 65 | €348 | €285 | -€63 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €9,616 | -€20,164 | -€29,780 | |
| Profit (loss) for the period | 9904 | €9,616 | -€20,164 | -€29,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,616 | -€20,164 | -€29,780 |
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 3 October 2026 via checked.be.