COLISMO: 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.
What changed
COLISMO
NACE 68.121, Development of residential building projects
financial year 31-03-2025 compared with 31-03-2024filed annual accounts (NBB)
Net result for the year
-€1.5m
31-03-2024 · -€31,695-€1.5m
Equity
€69,014
31-03-2024 · €1.6m-€1.5m
Cash
€31,259
31-03-2024 · €45,923-€14,664
Balance sheet total
€15.9m
31-03-2024 · €14.1m+€1.8m
Largest movements
Assets
- Tangible fixed assets +€15.8m
new in 2025: €15.8m
of which Land and buildings: +€10.8m
- Stocks and contracts -€13.3m
down €13.3m (-100%), from €13.3m to €0
- Receivables within one year -€725,824
down €725,824 (-93.5%), from €776,669 to €50,846
of which Other amounts receivable: -€702,618
Equity and liabilities
- Debts after one year +€14.0m
up €14.0m (+4,319%), from €325,000 to €14.4m
- Current portion of long-term debt -€7.7m
down €7.7m (-100%), from €7.7m to €0
- Other debts -€3.6m
down €3.6m (-98.4%), from €3.6m to €57,891
- Profit (loss) carried forward -€1.5m
down €1.5m (-96.9%), from €1.6m to €48,554
- Trade debts +€564,905
up €564,905 (+260%), from €217,655 to €782,560
Income statement
- Goods and materials +€1.5m
up €1.5m (+7,148%), from €20,988 to €1.5m
of which Purchases: +€1.7m
- Financial charges +€778,935
up €778,935 (+6,186%), from €12,592 to €791,527
- Other operating income +€485,618
up €485,618 (+991%), from €48,981 to €534,599
- Turnover +€473,464
up €473,464 (+15,386%), from €3,077 to €476,541
- Depreciation +€186,483
new in 2025: €186,483
From the 31-03-2024 result to the 31-03-2025 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.
Result 31-03-2024
-€31,695
Turnover
+€473,464
Other operating income
+€485,618
Goods and materials
-€1.5m
Services and other goods
-€30,676
Depreciation
-€186,483
Provisions
-€5,185
Other operating charges
-€21,772
Financial income
+€74,320
Financial charges
-€778,935
Taxes
-€3,750
Result 31-03-2025
-€1.5m
raises the resultlowers the result
Derived cash bridge
Derived from the 31-03-2024 and 31-03-2025 balance sheets and the 31-03-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€9.6m
Investment
-€16.0m
Financing
+€6.4m
Cash 31-03-2024
€45,923
From operations (derived)
+€9.6m
Net result for the year
-€1.5m
Depreciation
+€186,483
Stocks and contracts
+€13.3m
Receivables within one year
+€725,824
Smaller working-capital items
-€4,705
Trade debts
+€564,905
Advances received
-€60,000
Other debts
-€3.6m
Investment (derived)
-€16.0m
Investment in fixed assets (net)
-€16.0m
Financing
+€6.4m
Debts after one year
+€14.0m
Current portion of long-term debt
-€7.7m
Short-term financial debts
+€53,885
Cash 31-03-2025
€31,259
brings cash intakes cash out
Every line side by side
| Line | Code | 31-03-2024 | 31-03-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,129,027 | €15,900,027 | +€1.8m | +12.5% |
| Fixed assets | 21/28 | - | €15,816,131 | +€15.8m | |
| Tangible fixed assets | 22/27 | - | €15,816,131 | +€15.8m | |
| Land and buildings | 22 | - | €10,750,648 | +€10.8m | |
| Assets under construction and advance payments | 27 | - | €5,065,484 | +€5.1m | |
| Current assets | 29/58 | €14,129,027 | €83,896 | -€14.0m | -99.4% |
| Stocks and contracts in progress | 3 | €13,306,434 | €0 | -€13.3m | -100% |
| Stocks | 30/36 | €13,306,434 | €0 | -€13.3m | -100% |
| Property held for sale | 35 | €13,306,434 | €0 | -€13.3m | -100% |
| Amounts receivable within one year | 40/41 | €776,669 | €50,846 | -€725,824 | -93.5% |
| Trade receivables | 40 | €23,871 | €666 | -€23,205 | -97.2% |
| Other amounts receivable | 41 | €752,799 | €50,180 | -€702,618 | -93.3% |
| Cash at bank and in hand | 54/58 | €45,923 | €31,259 | -€14,664 | -31.9% |
| Deferred charges and accrued income | 490/1 | - | €1,792 | +€1,792 | |
| Total equity and liabilities | 10/49 | €14,129,027 | €15,900,027 | +€1.8m | +12.5% |
| Equity | 10/15 | €1,594,303 | €69,014 | -€1.5m | -95.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,573,843 | €48,554 | -€1.5m | -96.9% |
| Provisions and deferred taxes | 16 | €541,971 | €541,971 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €541,971 | €541,971 | = | 0.0% |
| Environmental obligations | 163 | €541,971 | - | -€541,971 | |
| Other liabilities and charges | 164/5 | - | €541,971 | +€541,971 | |
| Amounts payable | 17/49 | €11,992,753 | €15,289,042 | +€3.3m | +27.5% |
| Amounts payable after more than one year | 17 | €325,000 | €14,360,878 | +€14.0m | +4,319% |
| Financial debts | 170/4 | €325,000 | €14,360,878 | +€14.0m | +4,319% |
| Credit institutions | 173 | €325,000 | €13,360,878 | +€13.0m | +4,011% |
| Other loans | 174 | - | €1,000,000 | +€1.0m | |
| Amounts payable within one year | 42/48 | €11,652,562 | €928,164 | -€10.7m | -92.0% |
| Current portion of amounts payable after more than one year | 42 | €7,732,712 | €0 | -€7.7m | -100% |
| Financial debts | 43 | - | €53,885 | +€53,885 | |
| Credit institutions | 430/8 | - | €53,885 | +€53,885 | |
| Trade debts | 44 | €217,655 | €782,560 | +€564,905 | +260% |
| Suppliers | 440/4 | €217,655 | €782,560 | +€564,905 | +260% |
| Advances received on contracts in progress | 46 | €60,000 | €0 | -€60,000 | -100% |
| Taxes, remuneration and social security | 45 | €21,551 | €33,828 | +€12,277 | +57.0% |
| Taxes | 450/3 | €21,551 | €33,828 | +€12,277 | +57.0% |
| Other amounts payable | 47/48 | €3,620,645 | €57,891 | -€3.6m | -98.4% |
| Accrued charges and deferred income | 492/3 | €15,191 | €0 | -€15,191 | -100% |
| Operating income | 70/76A | €52,058 | €1,011,140 | +€959,082 | +1,842% |
| Turnover | 70 | €3,077 | €476,541 | +€473,464 | +15,386% |
| Other operating income | 74 | €48,981 | €534,599 | +€485,618 | +991% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €98,955 | €1,843,265 | +€1.7m | +1,763% |
| Goods for resale, raw materials and consumables | 60 | €20,988 | €1,521,182 | +€1.5m | +7,148% |
| Purchases | 600/8 | €1,628,805 | €3,351,418 | +€1.7m | +106% |
| Change in stocks: decrease (increase) | 609 | -€1,607,817 | -€1,830,236 | -€222,419 | -13.8% |
| Services and other goods | 61 | €58,403 | €89,079 | +€30,676 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €186,483 | +€186,483 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,185 | €0 | +€5,185 | |
| Other operating charges | 640/8 | €24,748 | €46,521 | +€21,772 | +88.0% |
| Operating profit (loss) | 9901 | -€46,897 | -€832,125 | -€785,229 | -1,674% |
| Financial income | 75/76B | €24,044 | €98,364 | +€74,320 | +309% |
| Recurring financial income | 75 | €24,044 | €98,364 | +€74,320 | +309% |
| Income from current assets | 751 | €24,044 | €98,363 | +€74,320 | +309% |
| Other financial income | 752/9 | €0 | €1 | +€1 | +709% |
| Financial charges | 65/66B | €12,592 | €791,527 | +€778,935 | +6,186% |
| Recurring financial charges | 65 | €12,592 | €791,527 | +€778,935 | +6,186% |
| Debt charges | 650 | €9,217 | €772,798 | +€763,581 | +8,284% |
| Other financial charges | 652/9 | €3,375 | €18,729 | +€15,354 | +455% |
| Profit (loss) for the period before taxes | 9903 | -€35,445 | -€1,525,288 | -€1.5m | -4,203% |
| Income taxes | 67/77 | -€3,750 | €0 | +€3,750 | |
| Taxes | 670/3 | €0 | - | = | |
| Tax adjustments and reversals of tax provisions | 77 | €3,750 | €0 | -€3,750 | -100% |
| Profit (loss) for the period | 9904 | -€31,695 | -€1,525,288 | -€1.5m | -4,712% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,695 | -€1,525,288 | -€1.5m | -4,712% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.