COLIV UNIVERSITE: what changed
What changed
COLIV UNIVERSITE
filed annual accounts (NBB)
Net result for the year
-€117,321
2024 · -€108,147-€9,174
Equity
-€528,098
2024 · -€410,776-€117,321
Cash
€3,135
2024 · €1,029+€2,106
Balance sheet total
€1.4m
2024 · €1.4m-€60,504
Largest movements
Assets
- Tangible fixed assets -€52,222
down €52,222 (-3.6%), from €1.4m to €1.4m
Equity and liabilities
- Debts after one year +€1.1m
up €1.1m (+131%), from €801,126 to €1.9m
of which Other amounts payable: +€1.1m
- Other debts -€992,998
no longer reported in 2025 (was €992,998)
- Profit (loss) carried forward -€117,321
down €117,321 (-27.3%), from -€429,376 to -€546,698
Income statement
- Gross operating margin -€17,631
down €17,631 (-43.1%), from €40,936 to €23,305
- Financial charges -€8,972
down €8,972 (-10.1%), from €89,160 to €80,188
- Financial income -€507
down €507 (-100.0%), from €507 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€108,147
Gross operating margin
-€17,631
Other operating charges
-€8
Financial income
-€507
Financial charges
+€8,972
Result 2025
-€117,321
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1.1m
Investment
€0
Financing
+€1.1m
Cash 2024
€1,029
From operations (derived)
-€1.1m
Net result for the year
-€117,321
Depreciation
+€52,222
Receivables within one year
+€10,387
Trade debts
-€6,456
Other debts
-€992,998
Accrued charges and deferred income
+€3,806
Financing
+€1.1m
Debts after one year
+€1.1m
Current portion of long-term debt
+€2,187
Cash 2025
€3,135
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,445,266 | €1,384,763 | -€60,504 | -4.2% |
| Fixed assets | 21/28 | €1,433,851 | €1,381,628 | -€52,222 | -3.6% |
| Tangible fixed assets | 22/27 | €1,433,851 | €1,381,628 | -€52,222 | -3.6% |
| Land and buildings | 22 | €1,433,851 | €1,381,628 | -€52,222 | -3.6% |
| Current assets | 29/58 | €11,416 | €3,135 | -€8,281 | -72.5% |
| Amounts receivable within one year | 40/41 | €10,387 | - | -€10,387 | |
| Other amounts receivable | 41 | €10,387 | - | -€10,387 | |
| Cash at bank and in hand | 54/58 | €1,029 | €3,135 | +€2,106 | +205% |
| Total equity and liabilities | 10/49 | €1,445,266 | €1,384,763 | -€60,504 | -4.2% |
| Equity | 10/15 | -€410,776 | -€528,098 | -€117,321 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€429,376 | -€546,698 | -€117,321 | -27.3% |
| Amounts payable | 17/49 | €1,856,043 | €1,912,861 | +€56,818 | +3.1% |
| Amounts payable after more than one year | 17 | €801,126 | €1,851,405 | +€1.1m | +131% |
| Financial debts | 170/4 | €793,826 | €747,895 | -€45,932 | -5.8% |
| Other amounts payable | 178/9 | €7,300 | €1,103,511 | +€1.1m | +15,017% |
| Amounts payable within one year | 42/48 | €1,053,642 | €56,374 | -€997,267 | -94.6% |
| Current portion of amounts payable after more than one year | 42 | €47,480 | €49,667 | +€2,187 | +4.6% |
| Trade debts | 44 | €13,164 | €6,708 | -€6,456 | -49.0% |
| Suppliers | 440/4 | €13,164 | €6,708 | -€6,456 | -49.0% |
| Other amounts payable | 47/48 | €992,998 | - | -€992,998 | |
| Accrued charges and deferred income | 492/3 | €1,275 | €5,081 | +€3,806 | +299% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,222 | €52,222 | = | 0.0% |
| Other operating charges | 640/8 | €8,208 | €8,216 | +€8 | +0.1% |
| Gross operating margin | 9900 | €40,936 | €23,305 | -€17,631 | -43.1% |
| Operating profit (loss) | 9901 | -€19,495 | -€37,133 | -€17,638 | -90.5% |
| Financial income | 75/76B | €507 | €0 | -€507 | -100.0% |
| Recurring financial income | 75 | €507 | €0 | -€507 | -100.0% |
| Financial charges | 65/66B | €89,160 | €80,188 | -€8,972 | -10.1% |
| Recurring financial charges | 65 | €89,160 | €80,188 | -€8,972 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€108,147 | -€117,321 | -€9,174 | -8.5% |
| Profit (loss) for the period | 9904 | -€108,147 | -€117,321 | -€9,174 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€108,147 | -€117,321 | -€9,174 | -8.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.