COLIMACON: 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.
COLIMACON
Largest movements
- Stocks and contracts +€323,772
up €323,772 (+62.3%), from €519,654 to €843,426
- Cash -€83,232
down €83,232 (-48.0%), from €173,249 to €90,017
mainly Stocks and contracts (-€323,772) and Other debts (-€112,519)
- Receivables within one year -€27,565
down €27,565 (-66.0%), from €41,750 to €14,184
- Trade debts +€210,832
up €210,832 (+101%), from €208,685 to €419,517
- Debts after one year +€140,000
new in 2025: €140,000
- Other debts -€112,519
down €112,519 (-95.2%), from €118,142 to €5,623
- Tax, wage and social debts -€67,423
down €67,423 (-47.4%), from €142,295 to €74,872
of which Taxes: -€48,535
- Current portion of long-term debt +€48,000
new in 2025: €48,000
- Gross operating margin -€78,049
down €78,049 (-27.1%), from €288,021 to €209,972
- Staff costs -€60,463
down €60,463 (-23.6%), from €256,660 to €196,197
- Other operating charges -€33,245
down €33,245 (-95.2%), from €34,928 to €1,683
- Financial charges +€7,403
up €7,403 (+402%), from €1,843 to €9,246
- Depreciation -€5,290
down €5,290 (-39.6%), from €13,364 to €8,074
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.
Derived cash bridge
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 | €770,147 | €982,087 | +€211,940 | +27.5% |
| Fixed assets | 21/28 | €33,689 | €30,614 | -€3,074 | -9.1% |
| Intangible fixed assets | 21 | - | €4,307 | +€4,307 | |
| Tangible fixed assets | 22/27 | €27,220 | €19,839 | -€7,381 | -27.1% |
| Land and buildings | 22 | €20,464 | €16,242 | -€4,221 | -20.6% |
| Plant, machinery and equipment | 23 | €2,254 | €1,047 | -€1,207 | -53.6% |
| Furniture and vehicles | 24 | €4,503 | €2,550 | -€1,953 | -43.4% |
| Financial fixed assets | 28 | €6,468 | €6,468 | = | 0.0% |
| Current assets | 29/58 | €736,458 | €951,472 | +€215,014 | +29.2% |
| Stocks and contracts in progress | 3 | €519,654 | €843,426 | +€323,772 | +62.3% |
| Stocks | 30/36 | €519,654 | €843,426 | +€323,772 | +62.3% |
| Amounts receivable within one year | 40/41 | €41,750 | €14,184 | -€27,565 | -66.0% |
| Other amounts receivable | 41 | €41,750 | €14,184 | -€27,565 | -66.0% |
| Cash at bank and in hand | 54/58 | €173,249 | €90,017 | -€83,232 | -48.0% |
| Deferred charges and accrued income | 490/1 | €1,805 | €3,845 | +€2,040 | +113% |
| Total equity and liabilities | 10/49 | €770,147 | €982,087 | +€211,940 | +27.5% |
| Equity | 10/15 | €299,643 | €292,492 | -€7,151 | -2.4% |
| Contributions | 10/11 | - | €20,000 | +€20,000 | |
| Revaluation surpluses | 12 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €202,000 | €202,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,643 | €70,492 | -€7,151 | -9.2% |
| Amounts payable | 17/49 | €470,504 | €689,595 | +€219,091 | +46.6% |
| Amounts payable after more than one year | 17 | - | €140,000 | +€140,000 | |
| Financial debts | 170/4 | - | €140,000 | +€140,000 | |
| Amounts payable within one year | 42/48 | €470,504 | €549,595 | +€79,091 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | - | €48,000 | +€48,000 | |
| Financial debts | 43 | €1,383 | €1,583 | +€200 | +14.5% |
| Credit institutions | 430/8 | €1,383 | €1,583 | +€200 | +14.5% |
| Trade debts | 44 | €208,685 | €419,517 | +€210,832 | +101% |
| Suppliers | 440/4 | €208,685 | €419,517 | +€210,832 | +101% |
| Taxes, remuneration and social security | 45 | €142,295 | €74,872 | -€67,423 | -47.4% |
| Taxes | 450/3 | €89,700 | €41,165 | -€48,535 | -54.1% |
| Remuneration and social security | 454/9 | €52,595 | €33,708 | -€18,888 | -35.9% |
| Other amounts payable | 47/48 | €118,142 | €5,623 | -€112,519 | -95.2% |
| Remuneration, social security and pensions | 62 | €256,660 | €196,197 | -€60,463 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,364 | €8,074 | -€5,290 | -39.6% |
| Other operating charges | 640/8 | €34,928 | €1,683 | -€33,245 | -95.2% |
| Gross operating margin | 9900 | €288,021 | €209,972 | -€78,049 | -27.1% |
| Operating profit (loss) | 9901 | -€16,931 | €4,018 | +€20,948 | |
| Financial income | 75/76B | €0 | €44 | +€44 | +438,500% |
| Recurring financial income | 75 | €0 | €44 | +€44 | +438,500% |
| Financial charges | 65/66B | €1,843 | €9,246 | +€7,403 | +402% |
| Recurring financial charges | 65 | €1,843 | €9,246 | +€7,403 | +402% |
| Profit (loss) for the period before taxes | 9903 | -€18,773 | -€5,184 | +€13,590 | +72.4% |
| Income taxes | 67/77 | €181 | €1,967 | +€1,787 | +990% |
| Profit (loss) for the period | 9904 | -€18,954 | -€7,151 | +€11,803 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,954 | -€7,151 | +€11,803 | +62.3% |
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 14 October 2026 via checked.be.