COLINE LAURA: 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.
COLINE LAURA
Largest movements
- Cash +€36,453
up €36,453 (+43.7%), from €83,382 to €119,835
mainly Net result for the year (+€66,286) and Depreciation (+€40,433)
- Tangible fixed assets -€17,139
down €17,139 (-27.0%), from €63,450 to €46,311
of which Plant, machinery and equipment: -€23,019
- Intangible fixed assets -€11,154
down €11,154 (-30.2%), from €36,898 to €25,744
- Receivables within one year -€9,278
down €9,278 (-61.8%), from €15,017 to €5,739
of which Other amounts receivable: -€11,176
- Debts after one year -€20,793
down €20,793 (-29.8%), from €69,817 to €49,023
- Other debts +€14,060
up €14,060 (+17.8%), from €78,870 to €92,930
- Tax, wage and social debts +€5,609
up €5,609 (+46.7%), from €12,022 to €17,631
of which Taxes: +€2,924
- Current portion of long-term debt -€4,931
down €4,931 (-19.2%), from €25,724 to €20,793
- Trade debts +€3,924
up €3,924 (+42.5%), from €9,243 to €13,167
- Gross operating margin +€40,299
up €40,299 (+30.2%), from €133,511 to €173,810
- Taxes +€13,261
up €13,261 (+105%), from €12,609 to €25,870
- Staff costs +€9,615
up €9,615 (+41.8%), from €22,996 to €32,611
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 | €217,688 | €217,472 | -€216 | -0.1% |
| Fixed assets | 21/28 | €106,442 | €78,149 | -€28,293 | -26.6% |
| Intangible fixed assets | 21 | €36,898 | €25,744 | -€11,154 | -30.2% |
| Tangible fixed assets | 22/27 | €63,450 | €46,311 | -€17,139 | -27.0% |
| Plant, machinery and equipment | 23 | €39,181 | €16,162 | -€23,019 | -58.7% |
| Furniture and vehicles | 24 | €6,078 | €3,714 | -€2,364 | -38.9% |
| Other tangible fixed assets | 26 | €18,191 | €26,435 | +€8,244 | +45.3% |
| Financial fixed assets | 28 | €6,094 | €6,094 | = | 0.0% |
| Current assets | 29/58 | €111,246 | €139,323 | +€28,077 | +25.2% |
| Stocks and contracts in progress | 3 | €10,626 | €12,702 | +€2,075 | +19.5% |
| Stocks | 30/36 | €10,626 | €12,702 | +€2,075 | +19.5% |
| Amounts receivable within one year | 40/41 | €15,017 | €5,739 | -€9,278 | -61.8% |
| Trade receivables | 40 | €2,570 | €4,468 | +€1,898 | +73.9% |
| Other amounts receivable | 41 | €12,447 | €1,271 | -€11,176 | -89.8% |
| Cash at bank and in hand | 54/58 | €83,382 | €119,835 | +€36,453 | +43.7% |
| Deferred charges and accrued income | 490/1 | €2,221 | €1,047 | -€1,173 | -52.8% |
| Total equity and liabilities | 10/49 | €217,688 | €217,472 | -€216 | -0.1% |
| Equity | 10/15 | €22,013 | €23,299 | +€1,286 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,413 | €4,699 | +€1,286 | +37.7% |
| Amounts payable | 17/49 | €195,675 | €194,173 | -€1,502 | -0.8% |
| Amounts payable after more than one year | 17 | €69,817 | €49,023 | -€20,793 | -29.8% |
| Financial debts | 170/4 | €69,817 | €49,023 | -€20,793 | -29.8% |
| Amounts payable within one year | 42/48 | €125,859 | €145,150 | +€19,291 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €25,724 | €20,793 | -€4,931 | -19.2% |
| Trade debts | 44 | €9,243 | €13,167 | +€3,924 | +42.5% |
| Suppliers | 440/4 | €9,243 | €13,167 | +€3,924 | +42.5% |
| Advances received on contracts in progress | 46 | - | €628 | +€628 | |
| Taxes, remuneration and social security | 45 | €12,022 | €17,631 | +€5,609 | +46.7% |
| Taxes | 450/3 | €7,294 | €10,217 | +€2,924 | +40.1% |
| Remuneration and social security | 454/9 | €4,728 | €7,414 | +€2,686 | +56.8% |
| Other amounts payable | 47/48 | €78,870 | €92,930 | +€14,060 | +17.8% |
| Remuneration, social security and pensions | 62 | €22,996 | €32,611 | +€9,615 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,700 | €40,433 | -€267 | -0.7% |
| Other operating charges | 640/8 | €1,495 | €2,167 | +€672 | +45.0% |
| Gross operating margin | 9900 | €133,511 | €173,810 | +€40,299 | +30.2% |
| Operating profit (loss) | 9901 | €68,320 | €98,598 | +€30,278 | +44.3% |
| Financial income | 75/76B | €193 | €620 | +€426 | +221% |
| Recurring financial income | 75 | €193 | €620 | +€426 | +221% |
| Financial charges | 65/66B | €6,614 | €7,062 | +€448 | +6.8% |
| Recurring financial charges | 65 | €6,614 | €7,062 | +€448 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €61,899 | €92,156 | +€30,257 | +48.9% |
| Income taxes | 67/77 | €12,609 | €25,870 | +€13,261 | +105% |
| Profit (loss) for the period | 9904 | €49,290 | €66,286 | +€16,996 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,290 | €66,286 | +€16,996 | +34.5% |
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 13 October 2026 via checked.be.