COLMACHA: 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.
COLMACHA
Largest movements
- Receivables within one year -€285,377
down €285,377 (-91.3%), from €312,661 to €27,283
of which Other amounts receivable: -€267,402
- Tangible fixed assets -€35,755
down €35,755 (-2.6%), from €1.4m to €1.3m
of which Land and buildings: -€37,333
- Short-term financial debts -€294,000
down €294,000 (-100.0%), from €294,000 to €0
- Debts after one year -€75,935
down €75,935 (-5.8%), from €1.3m to €1.2m
- Profit (loss) carried forward +€32,422
up €32,422 (+36.1%), from €89,919 to €122,342
- Gross operating margin -€24,830
down €24,830 (-13.9%), from €179,158 to €154,328
- Financial charges -€12,829
down €12,829 (-16.2%), from €79,255 to €66,426
- Taxes +€7,836
up €7,836 (+2611.1%), from €300 to €8,136
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 | €2,122,747 | €1,790,079 | -€332,669 | -15.7% |
| Fixed assets | 21/28 | €1,765,041 | €1,729,286 | -€35,755 | -2.0% |
| Tangible fixed assets | 22/27 | €1,357,041 | €1,321,286 | -€35,755 | -2.6% |
| Land and buildings | 22 | €1,357,041 | €1,319,708 | -€37,333 | -2.8% |
| Furniture and vehicles | 24 | - | €1,578 | +€1,578 | |
| Financial fixed assets | 28 | €408,000 | €408,000 | = | 0.0% |
| Current assets | 29/58 | €357,706 | €60,793 | -€296,914 | -83.0% |
| Amounts receivable within one year | 40/41 | €312,661 | €27,283 | -€285,377 | -91.3% |
| Trade receivables | 40 | €22,815 | €4,840 | -€17,975 | -78.8% |
| Other amounts receivable | 41 | €289,846 | €22,443 | -€267,402 | -92.3% |
| Cash at bank and in hand | 54/58 | €35,603 | €21,003 | -€14,600 | -41.0% |
| Deferred charges and accrued income | 490/1 | €9,443 | €12,506 | +€3,064 | +32.4% |
| Total equity and liabilities | 10/49 | €2,122,747 | €1,790,079 | -€332,669 | -15.7% |
| Equity | 10/15 | €439,919 | €472,342 | +€32,422 | +7.4% |
| Contributions | 10/11 | €350,000 | €350,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,919 | €122,342 | +€32,422 | +36.1% |
| Amounts payable | 17/49 | €1,682,828 | €1,317,737 | -€365,091 | -21.7% |
| Amounts payable after more than one year | 17 | €1,316,549 | €1,240,614 | -€75,935 | -5.8% |
| Financial debts | 170/4 | €1,316,549 | €1,240,614 | -€75,935 | -5.8% |
| Amounts payable within one year | 42/48 | €359,503 | €71,764 | -€287,739 | -80.0% |
| Current portion of amounts payable after more than one year | 42 | €57,713 | €60,479 | +€2,766 | +4.8% |
| Financial debts | 43 | €294,000 | €0 | -€294,000 | -100.0% |
| Credit institutions | 430/8 | €294,000 | €0 | -€294,000 | -100.0% |
| Trade debts | 44 | €6,375 | €1,836 | -€4,539 | -71.2% |
| Suppliers | 440/4 | €6,375 | €1,836 | -€4,539 | -71.2% |
| Taxes, remuneration and social security | 45 | €433 | €9,449 | +€9,016 | +2082.2% |
| Taxes | 450/3 | €433 | €9,449 | +€9,016 | +2082.2% |
| Other amounts payable | 47/48 | €981 | €0 | -€981 | -100.0% |
| Accrued charges and deferred income | 492/3 | €6,776 | €5,359 | -€1,417 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,333 | €37,470 | +€136 | +0.4% |
| Other operating charges | 640/8 | €10,698 | €10,660 | -€37 | -0.3% |
| Gross operating margin | 9900 | €179,158 | €154,328 | -€24,830 | -13.9% |
| Operating profit (loss) | 9901 | €131,127 | €106,198 | -€24,929 | -19.0% |
| Financial income | 75/76B | €104 | €787 | +€683 | +653.8% |
| Recurring financial income | 75 | €104 | €787 | +€683 | +653.8% |
| Financial charges | 65/66B | €79,255 | €66,426 | -€12,829 | -16.2% |
| Recurring financial charges | 65 | €79,255 | €66,426 | -€12,829 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €51,976 | €40,559 | -€11,418 | -22.0% |
| Income taxes | 67/77 | €300 | €8,136 | +€7,836 | +2611.1% |
| Profit (loss) for the period | 9904 | €51,676 | €32,422 | -€19,254 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,676 | €32,422 | -€19,254 | -37.3% |
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 8 October 2026 via checked.be.