Colimo: 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.
Colimo
Largest movements
- Cash -€47,422
down €47,422 (-75.1%), from €63,137 to €15,714
- Other debts -€29,082
no longer reported in 2025 (was €29,082)
- Debts after one year -€13,127
down €13,127 (-19.4%), from €67,815 to €54,688
- Trade debts -€6,833
down €6,833 (-96.1%), from €7,108 to €275
- Profit (loss) carried forward +€4,334
up €4,334 (+26.6%), from €16,296 to €20,630
- Reserves -€4,103
down €4,103 (-10.0%), from €41,223 to €37,120
of which Tax-exempt reserves: -€4,103
- Depreciation -€6,048
down €6,048 (-84.0%), from €7,198 to €1,150
- Financial income -€4,685
down €4,685 (-67.9%), from €6,900 to €2,215
- Taxes -€1,124
down €1,124 (-51.4%), from €2,187 to €1,063
- Gross operating margin +€685
up €685 (+32.0%), from -€2,142 to -€1,458
- Other operating charges -€220
down €220 (-10.2%), from €2,150 to €1,931
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,123 | €189,201 | -€50,922 | -21.2% |
| Fixed assets | 21/28 | €145,662 | €143,362 | -€2,300 | -1.6% |
| Tangible fixed assets | 22/27 | €145,662 | €143,362 | -€2,300 | -1.6% |
| Land and buildings | 22 | €135,312 | €135,312 | = | 0.0% |
| Other tangible fixed assets | 26 | €10,350 | €8,050 | -€2,300 | -22.2% |
| Current assets | 29/58 | €94,462 | €45,839 | -€48,622 | -51.5% |
| Current investments | 50/53 | €30,125 | €30,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,137 | €15,714 | -€47,422 | -75.1% |
| Deferred charges and accrued income | 490/1 | €1,200 | - | -€1,200 | |
| Total equity and liabilities | 10/49 | €240,123 | €189,201 | -€50,922 | -21.2% |
| Equity | 10/15 | €119,517 | €119,749 | +€232 | +0.2% |
| Contributions | 10/11 | €61,999 | €62,000 | +€1 | 0.0% |
| Capital | 10 | €61,999 | - | -€61,999 | |
| Issued capital | 100 | €61,999 | - | -€61,999 | |
| Outside capital | 11 | - | €62,000 | +€62,000 | |
| Other | 1109/19 | - | €62,000 | +€62,000 | |
| Reserves | 13 | €41,223 | €37,120 | -€4,103 | -10.0% |
| Non-distributable reserves | 130/1 | €2,744 | €2,744 | = | 0.0% |
| Legal reserve | 130 | €2,744 | €2,744 | = | 0.0% |
| Tax-exempt reserves | 132 | €32,242 | €28,139 | -€4,103 | -12.7% |
| Distributable reserves | 133 | €6,236 | €6,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,296 | €20,630 | +€4,334 | +26.6% |
| Provisions and deferred taxes | 16 | €16,602 | €14,489 | -€2,113 | -12.7% |
| Deferred taxes | 168 | €16,602 | €14,489 | -€2,113 | -12.7% |
| Amounts payable | 17/49 | €104,004 | €54,962 | -€49,042 | -47.2% |
| Amounts payable after more than one year | 17 | €67,815 | €54,688 | -€13,127 | -19.4% |
| Other amounts payable | 178/9 | €67,815 | €54,688 | -€13,127 | -19.4% |
| Amounts payable within one year | 42/48 | €36,189 | €275 | -€35,915 | -99.2% |
| Trade debts | 44 | €7,108 | €275 | -€6,833 | -96.1% |
| Suppliers | 440/4 | €7,108 | €275 | -€6,833 | -96.1% |
| Other amounts payable | 47/48 | €29,082 | - | -€29,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,198 | €1,150 | -€6,048 | -84.0% |
| Other operating charges | 640/8 | €2,150 | €1,931 | -€220 | -10.2% |
| Gross operating margin | 9900 | -€2,142 | -€1,458 | +€685 | +32.0% |
| Operating profit (loss) | 9901 | -€11,490 | -€4,538 | +€6,952 | +60.5% |
| Financial income | 75/76B | €6,900 | €2,215 | -€4,685 | -67.9% |
| Recurring financial income | 75 | €6,900 | €2,215 | -€4,685 | -67.9% |
| Financial charges | 65/66B | - | €76 | +€76 | |
| Recurring financial charges | 65 | - | €76 | +€76 | |
| Profit (loss) for the period before taxes | 9903 | -€4,590 | -€2,399 | +€2,191 | +47.7% |
| Transfer from deferred taxes | 780 | €1,056 | €1,056 | = | 0.0% |
| Income taxes | 67/77 | €2,187 | €1,063 | -€1,124 | -51.4% |
| Profit (loss) for the period | 9904 | -€5,721 | -€2,406 | +€3,315 | +57.9% |
| Transfer from tax-exempt reserves | 789 | €2,052 | €2,052 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,669 | -€355 | +€3,315 | +90.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.