COLISEUM CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Receivables within one year +€39,369
up €39,369 (+67.6%), from €58,256 to €97,624
of which Trade receivables: +€71,869
- Cash -€30,654
down €30,654 (-14.7%), from €208,086 to €177,432
mainly Receivables within one year (-€39,369) and Net result for the year (-€15,259)
- Trade debts +€22,103
up €22,103 (+125.4%), from €17,623 to €39,727
- Profit (loss) carried forward -€15,259
down €15,259 (-14.1%), from -€108,167 to -€123,425
- Tax, wage and social debts +€3,178
up €3,178, from €0 to €3,178
of which Remuneration and social security: +€3,178
- Gross operating margin +€113,412
up €113,412, from -€112,511 to €901
- Staff costs +€15,644
new in 2025: €15,644
- Financial income -€4,061
down €4,061 (-99.6%), from €4,078 to €17
- Taxes -€1,224
down €1,224 (-100.0%), from €1,224 to €0
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.
Cash bridge derived
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 | €269,528 | €279,628 | +€10,100 | +3.7% |
| Fixed assets | 21/28 | €2,752 | €2,292 | -€460 | -16.7% |
| Financial fixed assets | 28 | €2,752 | €2,292 | -€460 | -16.7% |
| Current assets | 29/58 | €266,776 | €277,336 | +€10,560 | +4.0% |
| Amounts receivable within one year | 40/41 | €58,256 | €97,624 | +€39,369 | +67.6% |
| Trade receivables | 40 | €23,882 | €95,751 | +€71,869 | +300.9% |
| Other amounts receivable | 41 | €34,374 | €1,873 | -€32,501 | -94.6% |
| Cash at bank and in hand | 54/58 | €208,086 | €177,432 | -€30,654 | -14.7% |
| Deferred charges and accrued income | 490/1 | €434 | €2,280 | +€1,846 | +425.6% |
| Total equity and liabilities | 10/49 | €269,528 | €279,628 | +€10,100 | +3.7% |
| Equity | 10/15 | -€98,167 | -€113,425 | -€15,259 | -15.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,167 | -€123,425 | -€15,259 | -14.1% |
| Amounts payable | 17/49 | €367,695 | €393,053 | +€25,358 | +6.9% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Financial debts | 170/4 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,695 | €43,053 | +€25,358 | +143.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €17,623 | €39,727 | +€22,103 | +125.4% |
| Suppliers | 440/4 | €17,623 | €39,727 | +€22,103 | +125.4% |
| Taxes, remuneration and social security | 45 | €0 | €3,178 | +€3,178 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | - | €3,178 | +€3,178 | |
| Other amounts payable | 47/48 | €71 | €149 | +€77 | +108.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €15,644 | +€15,644 | |
| Other operating charges | 640/8 | €642 | €400 | -€243 | -37.8% |
| Gross operating margin | 9900 | -€112,511 | €901 | +€113,412 | |
| Operating profit (loss) | 9901 | -€113,153 | -€15,142 | +€98,011 | +86.6% |
| Financial income | 75/76B | €4,078 | €17 | -€4,061 | -99.6% |
| Recurring financial income | 75 | €4,078 | €17 | -€4,061 | -99.6% |
| Financial charges | 65/66B | €116 | €133 | +€17 | +15.1% |
| Recurring financial charges | 65 | €116 | €133 | +€17 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | -€109,191 | -€15,259 | +€93,932 | +86.0% |
| Income taxes | 67/77 | €1,224 | €0 | -€1,224 | -100.0% |
| Profit (loss) for the period | 9904 | -€110,414 | -€15,259 | +€95,156 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,414 | -€15,259 | +€95,156 | +86.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.