COLISEUM: 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.
COLISEUM
Largest movements
- Tangible fixed assets +€430,301
up €430,301 (+49.5%), from €869,519 to €1.3m
of which Land and buildings: +€430,701
- Cash -€45,619
down €45,619 (-90.0%), from €50,670 to €5,050
mainly Investment in fixed assets (net) (-€475,000) and Current portion of long-term debt (-€22,813)
- Deferred charges and accrued income -€18,000
no longer reported in 2024 (was €18,000)
- Debts after one year +€307,257
up €307,257 (+288.1%), from €106,639 to €413,896
- Other debts +€92,482
up €92,482 (+30.2%), from €305,821 to €398,302
- Current portion of long-term debt -€22,813
down €22,813 (-23.5%), from €97,176 to €74,363
- Tax, wage and social debts -€18,520
down €18,520 (-87.0%), from €21,296 to €2,776
- Gross operating margin -€34,843
down €34,843 (-26.6%), from €131,144 to €96,301
- Other operating charges +€19,657
up €19,657 (+89.3%), from €22,011 to €41,667
- Taxes -€14,392
down €14,392 (-83.8%), from €17,168 to €2,776
- Depreciation +€2,408
up €2,408 (+5.7%), from €42,291 to €44,699
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 | €939,292 | €1,305,974 | +€366,681 | +39.0% |
| Fixed assets | 21/28 | €870,263 | €1,300,563 | +€430,301 | +49.4% |
| Tangible fixed assets | 22/27 | €869,519 | €1,299,820 | +€430,301 | +49.5% |
| Land and buildings | 22 | €865,562 | €1,296,262 | +€430,701 | +49.8% |
| Other tangible fixed assets | 26 | €3,957 | €3,557 | -€400 | -10.1% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €69,030 | €5,410 | -€63,619 | -92.2% |
| Amounts receivable within one year | 40/41 | €360 | €360 | = | 0.0% |
| Other amounts receivable | 41 | €360 | €360 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,670 | €5,050 | -€45,619 | -90.0% |
| Deferred charges and accrued income | 490/1 | €18,000 | - | -€18,000 | |
| Total equity and liabilities | 10/49 | €939,292 | €1,305,974 | +€366,681 | +39.0% |
| Equity | 10/15 | €353,256 | €356,799 | +€3,542 | +1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €76,383 | €72,515 | -€3,869 | -5.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,183 | €66,315 | -€3,869 | -5.5% |
| Profit (loss) carried forward | 14 | €214,873 | €222,284 | +€7,411 | +3.4% |
| Provisions and deferred taxes | 16 | €36,288 | €33,709 | -€2,579 | -7.1% |
| Deferred taxes | 168 | €36,288 | €33,709 | -€2,579 | -7.1% |
| Amounts payable | 17/49 | €549,748 | €915,466 | +€365,718 | +66.5% |
| Amounts payable after more than one year | 17 | €106,639 | €413,896 | +€307,257 | +288.1% |
| Financial debts | 170/4 | €106,639 | €413,896 | +€307,257 | +288.1% |
| Amounts payable within one year | 42/48 | €443,102 | €501,570 | +€58,468 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €97,176 | €74,363 | -€22,813 | -23.5% |
| Trade debts | 44 | €18,809 | €26,129 | +€7,320 | +38.9% |
| Suppliers | 440/4 | €18,809 | €26,129 | +€7,320 | +38.9% |
| Taxes, remuneration and social security | 45 | €21,296 | €2,776 | -€18,520 | -87.0% |
| Taxes | 450/3 | €21,296 | €2,776 | -€18,520 | -87.0% |
| Other amounts payable | 47/48 | €305,821 | €398,302 | +€92,482 | +30.2% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,291 | €44,699 | +€2,408 | +5.7% |
| Other operating charges | 640/8 | €22,011 | €41,667 | +€19,657 | +89.3% |
| Gross operating margin | 9900 | €131,144 | €96,301 | -€34,843 | -26.6% |
| Operating profit (loss) | 9901 | €66,842 | €9,934 | -€56,908 | -85.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,325 | €6,195 | -€1,129 | -15.4% |
| Recurring financial charges | 65 | €7,325 | €6,195 | -€1,129 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €59,518 | €3,739 | -€55,779 | -93.7% |
| Transfer from deferred taxes | 780 | €2,579 | €2,579 | = | 0.0% |
| Income taxes | 67/77 | €17,168 | €2,776 | -€14,392 | -83.8% |
| Profit (loss) for the period | 9904 | €44,929 | €3,542 | -€41,387 | -92.1% |
| Transfer from tax-exempt reserves | 789 | €3,869 | €3,869 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,798 | €7,411 | -€41,387 | -84.8% |
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.