COLIVE GESTION: 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.
COLIVE GESTION
Largest movements
- Cash +€197,418
up €197,418 (+3458.7%), from €5,708 to €203,126
mainly Net result for the year (+€97,500) and Accrued charges and deferred income (+€74,300)
- Receivables within one year -€62,441
down €62,441 (-62.9%), from €99,310 to €36,869
of which Trade receivables: -€43,641
- Tangible fixed assets +€17,902
new in 2025: €17,902
- Profit (loss) carried forward +€97,500
up €97,500 (+68.8%), from -€141,802 to -€44,301
- Accrued charges and deferred income +€74,300
new in 2025: €74,300
- Trade debts -€51,013
down €51,013 (-75.7%), from €67,349 to €16,336
- Other debts +€24,457
up €24,457 (+14.8%), from €165,785 to €190,242
- Tax, wage and social debts +€7,635
up €7,635 (+87.9%), from €8,686 to €16,321
of which Taxes: +€6,384
- Gross operating margin +€241,677
up €241,677, from -€73,664 to €168,013
- Staff costs +€4,646
up €4,646 (+7.2%), from €64,483 to €69,128
- Other operating charges -€2,975
down €2,975 (-87.8%), from €3,387 to €412
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 | €105,018 | €257,897 | +€152,879 | +145.6% |
| Fixed assets | 21/28 | - | €17,902 | +€17,902 | |
| Tangible fixed assets | 22/27 | - | €17,902 | +€17,902 | |
| Other tangible fixed assets | 26 | - | €17,902 | +€17,902 | |
| Current assets | 29/58 | €105,018 | €239,995 | +€134,977 | +128.5% |
| Amounts receivable within one year | 40/41 | €99,310 | €36,869 | -€62,441 | -62.9% |
| Trade receivables | 40 | €79,310 | €35,669 | -€43,641 | -55.0% |
| Other amounts receivable | 41 | €20,000 | €1,200 | -€18,800 | -94.0% |
| Cash at bank and in hand | 54/58 | €5,708 | €203,126 | +€197,418 | +3458.7% |
| Total equity and liabilities | 10/49 | €105,018 | €257,897 | +€152,879 | +145.6% |
| Equity | 10/15 | -€136,802 | -€39,301 | +€97,500 | +71.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,802 | -€44,301 | +€97,500 | +68.8% |
| Amounts payable | 17/49 | €241,820 | €297,198 | +€55,379 | +22.9% |
| Amounts payable within one year | 42/48 | €241,820 | €222,898 | -€18,921 | -7.8% |
| Trade debts | 44 | €67,349 | €16,336 | -€51,013 | -75.7% |
| Suppliers | 440/4 | €67,349 | €16,336 | -€51,013 | -75.7% |
| Taxes, remuneration and social security | 45 | €8,686 | €16,321 | +€7,635 | +87.9% |
| Taxes | 450/3 | €2,010 | €8,395 | +€6,384 | +317.6% |
| Remuneration and social security | 454/9 | €6,675 | €7,926 | +€1,251 | +18.7% |
| Other amounts payable | 47/48 | €165,785 | €190,242 | +€24,457 | +14.8% |
| Accrued charges and deferred income | 492/3 | - | €74,300 | +€74,300 | |
| Remuneration, social security and pensions | 62 | €64,483 | €69,128 | +€4,646 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €880 | +€880 | |
| Other operating charges | 640/8 | €3,387 | €412 | -€2,975 | -87.8% |
| Gross operating margin | 9900 | -€73,664 | €168,013 | +€241,677 | |
| Operating profit (loss) | 9901 | -€141,533 | €97,592 | +€239,126 | |
| Financial charges | 65/66B | €42 | €92 | +€50 | +121.3% |
| Recurring financial charges | 65 | €42 | €92 | +€50 | +121.3% |
| Profit (loss) for the period before taxes | 9903 | -€141,575 | €97,500 | +€239,075 | |
| Profit (loss) for the period | 9904 | -€141,575 | €97,500 | +€239,075 | |
| Profit (loss) for the period to be appropriated | 9905 | -€141,575 | €97,500 | +€239,075 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.