CoLiNi: 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.
CoLiNi
Largest movements
- Receivables within one year +€523,679
up €523,679 (+566%), from €92,562 to €616,240
of which Other amounts receivable: +€435,610
- Receivables after one year +€300,000
new in 2024: €300,000
- Cash +€161,551
new in 2024: €161,551
mainly Contributions, distributions and other (+€620,464) and Net result for the year (+€213,208)
- Deferred charges and accrued income +€41,987
new in 2024: €41,987
- Tangible fixed assets +€14,834
up €14,834 (+590%), from €2,516 to €17,350
of which Plant, machinery and equipment: +€13,089
- Profit (loss) carried forward +€434,525
up €434,525 (+1,883%), from €23,079 to €457,604
- Reserves +€380,547
new in 2024: €380,547
of which Distributable reserves: +€370,287
- Tax, wage and social debts +€142,747
up €142,747 (+4,120%), from €3,465 to €146,212
- Debts after one year +€23,599
new in 2024: €23,599
- Short-term financial debts +€23,436
new in 2024: €23,436
- Gross operating margin +€195,496
up €195,496 (+827%), from €23,643 to €219,139
- Turnover -€76,497
no longer reported in 2024 (was €76,497)
- Purchases and services -€52,855
no longer reported in 2024 (was €52,855)
- Depreciation +€3,737
up €3,737 (+1,298%), from €288 to €4,024
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,078 | €1,137,128 | +€1.0m | +1,096% |
| Fixed assets | 21/28 | €2,516 | €17,350 | +€14,834 | +590% |
| Tangible fixed assets | 22/27 | €2,516 | €17,350 | +€14,834 | +590% |
| Plant, machinery and equipment | 23 | €2,516 | €15,605 | +€13,089 | +520% |
| Other tangible fixed assets | 26 | - | €1,745 | +€1,745 | |
| Current assets | 29/58 | €92,562 | €1,119,778 | +€1.0m | +1,110% |
| Amounts receivable after more than one year | 29 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Amounts receivable within one year | 40/41 | €92,562 | €616,240 | +€523,679 | +566% |
| Trade receivables | 40 | €92,562 | €180,631 | +€88,069 | +95.1% |
| Other amounts receivable | 41 | - | €435,610 | +€435,610 | |
| Cash at bank and in hand | 54/58 | - | €161,551 | +€161,551 | |
| Deferred charges and accrued income | 490/1 | - | €41,987 | +€41,987 | |
| Total equity and liabilities | 10/49 | €95,078 | €1,137,128 | +€1.0m | +1,096% |
| Equity | 10/15 | €23,079 | €856,751 | +€833,672 | +3,612% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | - | €380,547 | +€380,547 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €8,400 | +€8,400 | |
| Distributable reserves | 133 | - | €370,287 | +€370,287 | |
| Profit (loss) carried forward | 14 | €23,079 | €457,604 | +€434,525 | +1,883% |
| Amounts payable | 17/49 | €71,999 | €280,377 | +€208,378 | +289% |
| Amounts payable after more than one year | 17 | - | €23,599 | +€23,599 | |
| Financial debts | 170/4 | - | €23,599 | +€23,599 | |
| Amounts payable within one year | 42/48 | €71,999 | €256,779 | +€184,779 | +257% |
| Financial debts | 43 | - | €23,436 | +€23,436 | |
| Credit institutions | 430/8 | - | €23,436 | +€23,436 | |
| Trade debts | 44 | €68,535 | €87,130 | +€18,596 | +27.1% |
| Suppliers | 440/4 | €68,535 | €87,130 | +€18,596 | +27.1% |
| Taxes, remuneration and social security | 45 | €3,465 | €146,212 | +€142,747 | +4,120% |
| Taxes | 450/3 | €3,465 | €146,212 | +€142,747 | +4,120% |
| Turnover | 70 | €76,497 | - | -€76,497 | |
| Goods, raw materials, services and sundry goods | 60/61 | €52,855 | - | -€52,855 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €4,024 | +€3,737 | +1,298% |
| Other operating charges | 640/8 | - | €235 | +€235 | |
| Gross operating margin | 9900 | €23,643 | €219,139 | +€195,496 | +827% |
| Operating profit (loss) | 9901 | €23,355 | €214,879 | +€191,524 | +820% |
| Financial charges | 65/66B | - | €1,671 | +€1,671 | |
| Recurring financial charges | 65 | - | €1,671 | +€1,671 | |
| Profit (loss) for the period before taxes | 9903 | €23,355 | €213,208 | +€189,853 | +813% |
| Income taxes | 67/77 | €276 | - | -€276 | |
| Profit (loss) for the period | 9904 | €23,079 | €213,208 | +€190,129 | +824% |
| Profit (loss) for the period to be appropriated | 9905 | €23,079 | €213,208 | +€190,129 | +824% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.