COLMA: 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.
COLMA
Largest movements
- Cash +€10,306
up €10,306 (+28.4%), from €36,299 to €46,605
mainly Other debts (+€7,464) and Depreciation (+€5,773)
- Tangible fixed assets -€5,773
down €5,773 (-5.2%), from €111,607 to €105,834
- Other debts +€7,464
up €7,464 (+1.9%), from €385,202 to €392,666
- Gross operating margin +€3,369
up €3,369 (+25.5%), from €13,231 to €16,600
- Financial charges -€1,239
down €1,239 (-11.6%), from €10,694 to €9,454
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 | €430,614 | €433,954 | +€3,340 | +0.8% |
| Fixed assets | 21/28 | €111,607 | €105,834 | -€5,773 | -5.2% |
| Tangible fixed assets | 22/27 | €111,607 | €105,834 | -€5,773 | -5.2% |
| Land and buildings | 22 | €111,607 | €105,834 | -€5,773 | -5.2% |
| Current assets | 29/58 | €319,007 | €328,120 | +€9,113 | +2.9% |
| Stocks and contracts in progress | 3 | €281,515 | €281,515 | = | 0.0% |
| Stocks | 30/36 | €281,515 | €281,515 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,299 | €46,605 | +€10,306 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,192 | - | -€1,192 | |
| Total equity and liabilities | 10/49 | €430,614 | €433,954 | +€3,340 | +0.8% |
| Equity | 10/15 | -€99,405 | -€101,087 | -€1,682 | -1.7% |
| Contributions | 10/11 | €136,000 | €136,000 | = | 0.0% |
| Capital | 10 | €136,000 | €136,000 | = | 0.0% |
| Issued capital | 100 | €136,000 | €136,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,405 | -€237,087 | -€1,682 | -0.7% |
| Amounts payable | 17/49 | €530,019 | €535,041 | +€5,022 | +0.9% |
| Amounts payable within one year | 42/48 | €519,355 | €525,628 | +€6,272 | +1.2% |
| Financial debts | 43 | €132,962 | €132,962 | = | 0.0% |
| Other loans | 439 | €132,962 | €132,962 | = | 0.0% |
| Trade debts | 44 | €1,192 | - | -€1,192 | |
| Suppliers | 440/4 | €1,192 | - | -€1,192 | |
| Other amounts payable | 47/48 | €385,202 | €392,666 | +€7,464 | +1.9% |
| Accrued charges and deferred income | 492/3 | €10,664 | €9,414 | -€1,250 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,773 | €5,773 | = | 0.0% |
| Other operating charges | 640/8 | €2,968 | €3,055 | +€87 | +2.9% |
| Gross operating margin | 9900 | €13,231 | €16,600 | +€3,369 | +25.5% |
| Operating profit (loss) | 9901 | €4,490 | €7,772 | +€3,283 | +73.1% |
| Financial charges | 65/66B | €10,694 | €9,454 | -€1,239 | -11.6% |
| Recurring financial charges | 65 | €10,694 | €9,454 | -€1,239 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,204 | -€1,682 | +€4,522 | +72.9% |
| Profit (loss) for the period | 9904 | -€6,204 | -€1,682 | +€4,522 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,204 | -€1,682 | +€4,522 | +72.9% |
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 28 September 2026 via checked.be.