COLLEYE Consulting: 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.
COLLEYE Consulting
Largest movements
- Cash +€8,635
up €8,635 (+135%), from €6,412 to €15,048
mainly Net result for the year (+€3,229) and Depreciation (+€2,671)
- Tangible fixed assets -€2,671
down €2,671 (-38.4%), from €6,962 to €4,292
of which Furniture and vehicles: -€2,671
- Receivables within one year -€1,933
down €1,933 (-12.0%), from €16,061 to €14,129
of which Trade receivables: -€2,768
- Profit (loss) carried forward +€3,229
up €3,229 (+20.0%), from -€16,165 to -€12,936
- Tax, wage and social debts +€1,767
up €1,767 (+15.1%), from €11,695 to €13,462
of which Remuneration and social security: +€1,166
- Trade debts +€1,763
up €1,763 (+79.4%), from €2,221 to €3,984
- Debts after one year -€1,579
no longer reported in 2025 (was €1,579)
- Current portion of long-term debt -€1,439
down €1,439 (-46.6%), from €3,089 to €1,650
- Gross operating margin +€4,543
up €4,543 (+7.9%), from €57,469 to €62,012
- Staff costs +€778
up €778 (+1.5%), from €53,622 to €54,401
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.
Derived cash bridge
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 | €29,536 | €33,568 | +€4,032 | +13.7% |
| Fixed assets | 21/28 | €7,062 | €4,392 | -€2,671 | -37.8% |
| Tangible fixed assets | 22/27 | €6,962 | €4,292 | -€2,671 | -38.4% |
| Furniture and vehicles | 24 | €5,925 | €3,254 | -€2,671 | -45.1% |
| Other tangible fixed assets | 26 | €1,038 | €1,038 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €22,474 | €29,176 | +€6,703 | +29.8% |
| Amounts receivable within one year | 40/41 | €16,061 | €14,129 | -€1,933 | -12.0% |
| Trade receivables | 40 | €16,061 | €13,294 | -€2,768 | -17.2% |
| Other amounts receivable | 41 | - | €835 | +€835 | |
| Cash at bank and in hand | 54/58 | €6,412 | €15,048 | +€8,635 | +135% |
| Total equity and liabilities | 10/49 | €29,536 | €33,568 | +€4,032 | +13.7% |
| Equity | 10/15 | €9,628 | €12,857 | +€3,229 | +33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,193 | €7,193 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,333 | €5,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,165 | -€12,936 | +€3,229 | +20.0% |
| Amounts payable | 17/49 | €19,908 | €20,711 | +€804 | +4.0% |
| Amounts payable after more than one year | 17 | €1,579 | - | -€1,579 | |
| Financial debts | 170/4 | €1,579 | - | -€1,579 | |
| Amounts payable within one year | 42/48 | €18,328 | €20,444 | +€2,116 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €3,089 | €1,650 | -€1,439 | -46.6% |
| Trade debts | 44 | €2,221 | €3,984 | +€1,763 | +79.4% |
| Suppliers | 440/4 | €2,221 | €3,984 | +€1,763 | +79.4% |
| Taxes, remuneration and social security | 45 | €11,695 | €13,462 | +€1,767 | +15.1% |
| Taxes | 450/3 | €2,421 | €3,022 | +€601 | +24.8% |
| Remuneration and social security | 454/9 | €9,275 | €10,440 | +€1,166 | +12.6% |
| Other amounts payable | 47/48 | €1,323 | €1,348 | +€26 | +1.9% |
| Accrued charges and deferred income | 492/3 | - | €267 | +€267 | |
| Remuneration, social security and pensions | 62 | €53,622 | €54,401 | +€778 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €2,671 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €1,094 | +€588 | +116% |
| Gross operating margin | 9900 | €57,469 | €62,012 | +€4,543 | +7.9% |
| Operating profit (loss) | 9901 | €671 | €3,846 | +€3,176 | +474% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €464 | €413 | -€51 | -11.0% |
| Recurring financial charges | 65 | €464 | €413 | -€51 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €207 | €3,452 | +€3,246 | +1,571% |
| Income taxes | 67/77 | €164 | €224 | +€59 | +36.1% |
| Profit (loss) for the period | 9904 | €42 | €3,229 | +€3,186 | +7,540% |
| Profit (loss) for the period to be appropriated | 9905 | €42 | €3,229 | +€3,186 | +7,540% |
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 15 October 2026 via checked.be.