COLLUMBIEN: 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.
COLLUMBIEN
Largest movements
- Receivables after one year -€140,039
down €140,039 (-100.0%), from €140,039 to €0
- Receivables within one year -€96,470
down €96,470 (-37.8%), from €255,182 to €158,713
of which Other amounts receivable: -€89,441
- Tangible fixed assets -€22,243
down €22,243 (-10.5%), from €211,252 to €189,009
of which Land and buildings: -€14,456
- Cash +€17,889
up €17,889 (+8.2%), from €217,151 to €235,040
mainly Receivables after one year (+€140,039) and Receivables within one year (+€96,470)
- Reserves -€253,265
down €253,265 (-80.3%), from €315,532 to €62,267
- Trade debts +€15,997
up €15,997 (+254.1%), from €6,295 to €22,292
- Staff costs +€61,913
up €61,913 (+99.0%), from -€62,521 to -€608
- Financial income -€44,692
down €44,692 (-80.7%), from €55,375 to €10,683
- Gross operating margin +€43,993
up €43,993 (+330.0%), from €13,332 to €57,325
- Taxes -€14,338
down €14,338 (-98.6%), from €14,535 to €197
- Financial charges -€5,473
down €5,473 (-88.8%), from €6,165 to €692
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 | €823,624 | €585,139 | -€238,485 | -29.0% |
| Fixed assets | 21/28 | €211,252 | €189,009 | -€22,243 | -10.5% |
| Tangible fixed assets | 22/27 | €211,252 | €189,009 | -€22,243 | -10.5% |
| Land and buildings | 22 | €167,358 | €152,902 | -€14,456 | -8.6% |
| Plant, machinery and equipment | 23 | €29,377 | €29,589 | +€212 | +0.7% |
| Furniture and vehicles | 24 | €14,517 | €6,518 | -€7,999 | -55.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €612,372 | €396,129 | -€216,242 | -35.3% |
| Amounts receivable after more than one year | 29 | €140,039 | €0 | -€140,039 | -100.0% |
| Trade receivables | 290 | €140,039 | €0 | -€140,039 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €255,182 | €158,713 | -€96,470 | -37.8% |
| Trade receivables | 40 | €18,400 | €11,371 | -€7,029 | -38.2% |
| Other amounts receivable | 41 | €236,783 | €147,342 | -€89,441 | -37.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €217,151 | €235,040 | +€17,889 | +8.2% |
| Deferred charges and accrued income | 490/1 | - | €2,377 | +€2,377 | |
| Total equity and liabilities | 10/49 | €823,624 | €585,139 | -€238,485 | -29.0% |
| Equity | 10/15 | €816,070 | €562,805 | -€253,265 | -31.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Revaluation surpluses | 12 | €538 | €538 | = | 0.0% |
| Reserves | 13 | €315,532 | €62,267 | -€253,265 | -80.3% |
| Distributable reserves | 133 | €315,532 | €62,267 | -€253,265 | -80.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,554 | €22,334 | +€14,780 | +195.6% |
| Amounts payable within one year | 42/48 | €7,554 | €22,334 | +€14,780 | +195.6% |
| Trade debts | 44 | €6,295 | €22,292 | +€15,997 | +254.1% |
| Suppliers | 440/4 | €6,295 | €22,292 | +€15,997 | +254.1% |
| Taxes, remuneration and social security | 45 | €1,113 | €42 | -€1,071 | -96.2% |
| Taxes | 450/3 | €1,113 | €42 | -€1,071 | -96.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €146 | €0 | -€146 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€62,521 | -€608 | +€61,913 | +99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,930 | €28,766 | -€165 | -0.6% |
| Other operating charges | 640/8 | €41,021 | €42,226 | +€1,205 | +2.9% |
| Gross operating margin | 9900 | €13,332 | €57,325 | +€43,993 | +330.0% |
| Operating profit (loss) | 9901 | €5,902 | -€13,058 | -€18,960 | |
| Financial income | 75/76B | €55,375 | €10,683 | -€44,692 | -80.7% |
| Recurring financial income | 75 | €55,375 | €10,683 | -€44,692 | -80.7% |
| Financial charges | 65/66B | €6,165 | €692 | -€5,473 | -88.8% |
| Recurring financial charges | 65 | €6,165 | €692 | -€5,473 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €55,111 | -€3,068 | -€58,179 | |
| Income taxes | 67/77 | €14,535 | €197 | -€14,338 | -98.6% |
| Profit (loss) for the period | 9904 | €40,576 | -€3,265 | -€43,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,576 | -€3,265 | -€43,841 |
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 4 October 2026 via checked.be.