COLIM: 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.
COLIM
Largest movements
- Current investments -€51,348
down €51,348 (-55.7%), from €92,254 to €40,906
- Tangible fixed assets -€25,402
down €25,402 (-30.4%), from €83,451 to €58,048
of which Furniture and vehicles: -€19,805
- Receivables within one year +€22,040
up €22,040 (+32.3%), from €68,150 to €90,190
of which Other amounts receivable: +€15,381
- Debts after one year -€42,825
down €42,825 (-19.5%), from €220,010 to €177,185
- Current portion of long-term debt -€19,277
down €19,277 (-24.0%), from €80,357 to €61,080
- Purchases and services -€23,716
down €23,716 (-15.8%), from €150,212 to €126,497
- Turnover -€22,126
down €22,126 (-12.5%), from €176,350 to €154,224
- Gross operating margin +€9,218
up €9,218 (+11.0%), from €84,106 to €93,323
- Taxes +€2,999
up €2,999 (+25.3%), from €11,837 to €14,836
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 | €872,010 | €823,934 | -€48,076 | -5.5% |
| Fixed assets | 21/28 | €86,701 | €61,298 | -€25,402 | -29.3% |
| Tangible fixed assets | 22/27 | €83,451 | €58,048 | -€25,402 | -30.4% |
| Plant, machinery and equipment | 23 | €18,258 | €12,660 | -€5,597 | -30.7% |
| Furniture and vehicles | 24 | €65,193 | €45,388 | -€19,805 | -30.4% |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €785,309 | €762,635 | -€22,674 | -2.9% |
| Stocks and contracts in progress | 3 | €607,038 | €607,038 | = | 0.0% |
| Stocks | 30/36 | €607,038 | €607,038 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,150 | €90,190 | +€22,040 | +32.3% |
| Trade receivables | 40 | €33,131 | €39,790 | +€6,659 | +20.1% |
| Other amounts receivable | 41 | €35,019 | €50,400 | +€15,381 | +43.9% |
| Current investments | 50/53 | €92,254 | €40,906 | -€51,348 | -55.7% |
| Cash at bank and in hand | 54/58 | €17,867 | €24,501 | +€6,634 | +37.1% |
| Total equity and liabilities | 10/49 | €872,010 | €823,934 | -€48,076 | -5.5% |
| Equity | 10/15 | €547,030 | €550,217 | +€3,187 | +0.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €521,859 | €521,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €520,000 | €520,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,973 | €22,160 | +€3,187 | +16.8% |
| Amounts payable | 17/49 | €324,980 | €273,717 | -€51,263 | -15.8% |
| Amounts payable after more than one year | 17 | €220,010 | €177,185 | -€42,825 | -19.5% |
| Financial debts | 170/4 | €220,010 | €177,185 | -€42,825 | -19.5% |
| Amounts payable within one year | 42/48 | €104,970 | €95,422 | -€9,548 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €80,357 | €61,080 | -€19,277 | -24.0% |
| Trade debts | 44 | €1,415 | €2,463 | +€1,048 | +74.0% |
| Suppliers | 440/4 | €1,415 | €2,463 | +€1,048 | +74.0% |
| Taxes, remuneration and social security | 45 | €7,187 | €15,237 | +€8,050 | +112.0% |
| Taxes | 450/3 | €7,187 | €15,237 | +€8,050 | +112.0% |
| Other amounts payable | 47/48 | €16,010 | €16,642 | +€632 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €1,110 | +€1,110 | |
| Turnover | 70 | €176,350 | €154,224 | -€22,126 | -12.5% |
| Non-recurring operating income | 76A | €57,969 | €65,596 | +€7,628 | +13.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €150,212 | €126,497 | -€23,716 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,334 | €31,030 | +€696 | +2.3% |
| Other operating charges | 640/8 | €6,316 | €6,514 | +€198 | +3.1% |
| Gross operating margin | 9900 | €84,106 | €93,323 | +€9,218 | +11.0% |
| Operating profit (loss) | 9901 | €47,456 | €55,779 | +€8,323 | +17.5% |
| Financial income | 75/76B | €1 | €1,388 | +€1,387 | +118568.4% |
| Recurring financial income | 75 | €1 | €1,388 | +€1,387 | +118568.4% |
| Financial charges | 65/66B | €9,661 | €9,145 | -€516 | -5.3% |
| Recurring financial charges | 65 | €9,661 | €9,145 | -€516 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €37,796 | €48,023 | +€10,227 | +27.1% |
| Income taxes | 67/77 | €11,837 | €14,836 | +€2,999 | +25.3% |
| Profit (loss) for the period | 9904 | €25,959 | €33,187 | +€7,228 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,959 | €33,187 | +€7,228 | +27.8% |
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 6 October 2026 via checked.be.