COLMADO: 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.
COLMADO
Largest movements
- Tangible fixed assets +€112,135
up €112,135 (+279.6%), from €40,108 to €152,242
of which Other tangible fixed assets: +€116,816
- Cash +€7,608
up €7,608 (+23.0%), from €33,133 to €40,742
mainly Debts after one year (+€85,503) and Other debts (+€22,942)
- Receivables within one year -€6,435
down €6,435 (-52.1%), from €12,354 to €5,920
of which Other amounts receivable: -€4,718
- Debts after one year +€85,503
up €85,503 (+796.3%), from €10,737 to €96,240
- Other debts +€22,942
up €22,942 (+289.0%), from €7,937 to €30,879
- Reserves +€10,439
up €10,439 (+62.6%), from €16,677 to €27,116
- Trade debts -€5,733
down €5,733 (-38.8%), from €14,762 to €9,029
- Current portion of long-term debt +€2,315
up €2,315 (+16.1%), from €14,401 to €16,717
- Gross operating margin +€11,360
up €11,360 (+20.0%), from €56,902 to €68,261
- Financial charges +€4,746
up €4,746 (+391.5%), from €1,212 to €5,958
- Staff costs +€4,129
up €4,129 (+16.7%), from €24,686 to €28,815
- Depreciation +€2,535
up €2,535 (+15.4%), from €16,416 to €18,951
- Write-downs -€943
new in 2024: -€943
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,102 | €208,189 | +€115,087 | +123.6% |
| Fixed assets | 21/28 | €40,108 | €152,242 | +€112,135 | +279.6% |
| Tangible fixed assets | 22/27 | €40,108 | €152,242 | +€112,135 | +279.6% |
| Land and buildings | 22 | €1,422 | - | -€1,422 | |
| Plant, machinery and equipment | 23 | €22,352 | €19,748 | -€2,604 | -11.7% |
| Furniture and vehicles | 24 | €10,750 | €10,095 | -€656 | -6.1% |
| Other tangible fixed assets | 26 | €5,584 | €122,400 | +€116,816 | +2092.1% |
| Current assets | 29/58 | €52,994 | €55,947 | +€2,952 | +5.6% |
| Stocks and contracts in progress | 3 | €6,321 | €7,278 | +€958 | +15.2% |
| Stocks | 30/36 | €6,321 | €7,278 | +€958 | +15.2% |
| Amounts receivable within one year | 40/41 | €12,354 | €5,920 | -€6,435 | -52.1% |
| Trade receivables | 40 | €7,637 | €5,920 | -€1,717 | -22.5% |
| Other amounts receivable | 41 | €4,718 | - | -€4,718 | |
| Cash at bank and in hand | 54/58 | €33,133 | €40,742 | +€7,608 | +23.0% |
| Deferred charges and accrued income | 490/1 | €1,186 | €2,007 | +€821 | +69.2% |
| Total equity and liabilities | 10/49 | €93,102 | €208,189 | +€115,087 | +123.6% |
| Equity | 10/15 | €35,269 | €45,708 | +€10,439 | +29.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,677 | €27,116 | +€10,439 | +62.6% |
| Distributable reserves | 133 | €16,677 | €27,116 | +€10,439 | +62.6% |
| Provisions and deferred taxes | 16 | €943 | - | -€943 | |
| Provisions for liabilities and charges | 160/5 | €943 | - | -€943 | |
| Other liabilities and charges | 164/5 | €943 | - | -€943 | |
| Amounts payable | 17/49 | €56,890 | €162,480 | +€105,590 | +185.6% |
| Amounts payable after more than one year | 17 | €10,737 | €96,240 | +€85,503 | +796.3% |
| Financial debts | 170/4 | €10,737 | €96,240 | +€85,503 | +796.3% |
| Amounts payable within one year | 42/48 | €45,822 | €64,057 | +€18,235 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €14,401 | €16,717 | +€2,315 | +16.1% |
| Trade debts | 44 | €14,762 | €9,029 | -€5,733 | -38.8% |
| Suppliers | 440/4 | €14,762 | €9,029 | -€5,733 | -38.8% |
| Taxes, remuneration and social security | 45 | €8,721 | €7,432 | -€1,289 | -14.8% |
| Taxes | 450/3 | €6,209 | €4,595 | -€1,614 | -26.0% |
| Remuneration and social security | 454/9 | €2,512 | €2,837 | +€325 | +12.9% |
| Other amounts payable | 47/48 | €7,937 | €30,879 | +€22,942 | +289.0% |
| Accrued charges and deferred income | 492/3 | €331 | €2,184 | +€1,853 | +560.4% |
| Remuneration, social security and pensions | 62 | €24,686 | €28,815 | +€4,129 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,416 | €18,951 | +€2,535 | +15.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€943 | -€943 | |
| Other operating charges | 640/8 | €2,221 | €2,524 | +€303 | +13.6% |
| Gross operating margin | 9900 | €56,902 | €68,261 | +€11,360 | +20.0% |
| Operating profit (loss) | 9901 | €13,579 | €18,913 | +€5,335 | +39.3% |
| Financial income | 75/76B | €264 | €557 | +€293 | +111.3% |
| Recurring financial income | 75 | €264 | €557 | +€293 | +111.3% |
| Financial charges | 65/66B | €1,212 | €5,958 | +€4,746 | +391.5% |
| Recurring financial charges | 65 | €1,212 | €5,958 | +€4,746 | +391.5% |
| Profit (loss) for the period before taxes | 9903 | €12,630 | €13,512 | +€882 | +7.0% |
| Income taxes | 67/77 | €3,931 | €3,073 | -€858 | -21.8% |
| Profit (loss) for the period | 9904 | €8,699 | €10,439 | +€1,740 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,699 | €10,439 | +€1,740 | +20.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.