COLISA: 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.
COLISA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€11,300
up €11,300 (+62.4%), from €18,113 to €29,413
- Debts after one year -€9,736
down €9,736 (-6.1%), from €158,700 to €148,965
- Profit (loss) carried forward -€3,475
down €3,475 (-237.6%), from -€1,462 to -€4,937
- Write-downs -€26,496
no longer reported in 2024 (was €26,496)
- Gross operating margin -€14,845
down €14,845 (-100.0%), from €14,845 to €0
- Financial charges -€1,156
down €1,156 (-39.7%), from €2,912 to €1,756
- Depreciation -€426
down €426 (-19.9%), from €2,144 to €1,718
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.
Cash bridge derived
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 | €204,340 | €202,662 | -€1,678 | -0.8% |
| Fixed assets | 21/28 | €195,181 | €193,463 | -€1,718 | -0.9% |
| Tangible fixed assets | 22/27 | €195,181 | €193,463 | -€1,718 | -0.9% |
| Land and buildings | 22 | €192,000 | €192,000 | = | 0.0% |
| Furniture and vehicles | 24 | €3,181 | €1,463 | -€1,718 | -54.0% |
| Current assets | 29/58 | €9,159 | €9,199 | +€40 | +0.4% |
| Amounts receivable within one year | 40/41 | €9,159 | €9,159 | = | 0.0% |
| Trade receivables | 40 | €9,150 | €9,150 | = | 0.0% |
| Other amounts receivable | 41 | €9 | €9 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €40 | +€40 | |
| Total equity and liabilities | 10/49 | €204,340 | €202,662 | -€1,678 | -0.8% |
| Equity | 10/15 | €13,538 | €10,063 | -€3,475 | -25.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,462 | -€4,937 | -€3,475 | -237.6% |
| Amounts payable | 17/49 | €190,802 | €192,599 | +€1,796 | +0.9% |
| Amounts payable after more than one year | 17 | €158,700 | €148,965 | -€9,736 | -6.1% |
| Financial debts | 170/4 | €158,700 | €148,965 | -€9,736 | -6.1% |
| Amounts payable within one year | 42/48 | €32,102 | €43,634 | +€11,532 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €9,736 | €10,221 | +€486 | +5.0% |
| Financial debts | 43 | €1,917 | €0 | -€1,917 | -100.0% |
| Credit institutions | 430/8 | €1,917 | €0 | -€1,917 | -100.0% |
| Trade debts | 44 | €809 | €809 | = | 0.0% |
| Suppliers | 440/4 | €809 | €809 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,528 | €3,191 | +€1,663 | +108.9% |
| Taxes | 450/3 | €1,528 | €3,191 | +€1,663 | +108.9% |
| Other amounts payable | 47/48 | €18,113 | €29,413 | +€11,300 | +62.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,144 | €1,718 | -€426 | -19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,496 | - | -€26,496 | |
| Gross operating margin | 9900 | €14,845 | €0 | -€14,845 | -100.0% |
| Operating profit (loss) | 9901 | -€13,796 | -€1,718 | +€12,077 | +87.5% |
| Financial charges | 65/66B | €2,912 | €1,756 | -€1,156 | -39.7% |
| Recurring financial charges | 65 | €2,912 | €1,756 | -€1,156 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,707 | -€3,475 | +€13,233 | +79.2% |
| Profit (loss) for the period | 9904 | -€16,707 | -€3,475 | +€13,233 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,707 | -€3,475 | +€13,233 | +79.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.