COLMA CONSULT: 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.
COLMA CONSULT
Largest movements
- Cash -€7,879
down €7,879 (-37.6%), from €20,973 to €13,094
mainly Net result for the year (-€5,940) and Tax, wage and social debts (-€2,769)
- Profit (loss) carried forward -€5,940
down €5,940 (-143.1%), from -€4,150 to -€10,090
- Tax, wage and social debts -€2,769
down €2,769 (-98.8%), from €2,804 to €35
- Other debts +€765
up €765 (+9.2%), from €8,340 to €9,105
- Gross operating margin -€17,650
down €17,650, from €12,395 to -€5,255
- Taxes -€187
no longer reported in 2025 (was €187)
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 | €20,973 | €13,094 | -€7,879 | -37.6% |
| Current assets | 29/58 | €20,973 | €13,094 | -€7,879 | -37.6% |
| Cash at bank and in hand | 54/58 | €20,973 | €13,094 | -€7,879 | -37.6% |
| Total equity and liabilities | 10/49 | €20,973 | €13,094 | -€7,879 | -37.6% |
| Equity | 10/15 | €9,282 | €3,342 | -€5,940 | -64.0% |
| Contributions | 10/11 | €11,572 | €11,572 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€4,150 | -€10,090 | -€5,940 | -143.1% |
| Amounts payable | 17/49 | €11,691 | €9,752 | -€1,939 | -16.6% |
| Amounts payable within one year | 42/48 | €11,691 | €9,752 | -€1,939 | -16.6% |
| Trade debts | 44 | €547 | €612 | +€65 | +11.8% |
| Suppliers | 440/4 | €547 | €612 | +€65 | +11.8% |
| Taxes, remuneration and social security | 45 | €2,804 | €35 | -€2,769 | -98.8% |
| Taxes | 450/3 | €2,804 | €35 | -€2,769 | -98.8% |
| Other amounts payable | 47/48 | €8,340 | €9,105 | +€765 | +9.2% |
| Other operating charges | 640/8 | €607 | €620 | +€12 | +2.0% |
| Gross operating margin | 9900 | €12,395 | -€5,255 | -€17,650 | |
| Operating profit (loss) | 9901 | €11,788 | -€5,874 | -€17,662 | |
| Financial income | 75/76B | €0 | €43 | +€43 | +108500.0% |
| Recurring financial income | 75 | €0 | €43 | +€43 | +108500.0% |
| Financial charges | 65/66B | €96 | €109 | +€13 | +13.9% |
| Recurring financial charges | 65 | €96 | €109 | +€13 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €11,692 | -€5,940 | -€17,632 | |
| Income taxes | 67/77 | €187 | - | -€187 | |
| Profit (loss) for the period | 9904 | €11,505 | -€5,940 | -€17,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,505 | -€5,940 | -€17,445 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.