Colmar: 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.
What changed
Colmar
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.0m
2024 · -€880,574-€149,796
Equity
€28.9m
2024 · €30.0m-€1.0m
Cash
€1.5m
2024 · €2.5m-€961,603
Balance sheet total
€31.1m
2024 · €32.7m-€1.5m
Largest movements
Assets
- Current investments -€2.0m
down €2.0m (-34.6%), from €5.7m to €3.8m
of which Other investments: -€2.0m
- Cash -€961,603
down €961,603 (-38.9%), from €2.5m to €1.5m
mainly Net result for the year (-€1.0m) and Receivables within one year (-€915,179)
- Receivables within one year +€915,179
up €915,179 (+73.1%), from €1.3m to €2.2m
of which Trade receivables: +€908,077
Equity and liabilities
- Reserves -€2.0m
down €2.0m (-7.8%), from €25.3m to €23.3m
of which Tax-exempt reserves: -€2.0m
- Profit (loss) carried forward +€937,184
up €937,184 (+20.2%), from €4.6m to €5.6m
- Trade debts -€409,699
down €409,699 (-21.5%), from €1.9m to €1.5m
Income statement
- Turnover -€2.2m
down €2.2m (-13.3%), from €16.5m to €14.3m
- Services and other goods -€1.0m
down €1.0m (-17.5%), from €5.9m to €4.9m
- Goods and materials -€913,557
down €913,557 (-11.9%), from €7.7m to €6.7m
of which Purchases: -€522,377
- Staff costs -€380,531
down €380,531 (-6.7%), from €5.6m to €5.3m
- Financial income -€218,005
down €218,005 (-37.2%), from €585,777 to €367,772
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.
Result 2024
-€880,574
Turnover
-€2.2m
Other operating income
-€54,143
Goods and materials
+€913,557
Services and other goods
+€1.0m
Staff costs
+€380,531
Depreciation
-€4,455
Other operating charges
+€78
Other operating items
-€387
Financial income
-€218,005
Financial charges
+€7,226
Taxes
-€266
Result 2025
-€1.0m
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.
From operations
-€2.2m
Investment
+€1.2m
Financing
€0
Cash 2024
€2.5m
From operations (derived)
-€2.2m
Net result for the year
-€1.0m
Depreciation
+€390,893
Stocks and contracts
-€85,899
Receivables within one year
-€915,179
Deferred charges and accrued income
-€6,309
Trade debts
-€409,699
Tax, wage and social debts
-€71,738
Other debts
-€7,988
Accrued charges and deferred income
-€14,002
Investment (derived)
+€1.2m
Investment in fixed assets (net)
-€793,021
Current investments
+€2.0m
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,651,959 | €31,118,163 | -€1.5m | -4.7% |
| Fixed assets | 21/28 | €21,706,413 | €22,108,541 | +€402,129 | +1.9% |
| Intangible fixed assets | 21 | €24,238 | €136,893 | +€112,655 | +464.8% |
| Tangible fixed assets | 22/27 | €1,550,361 | €1,844,084 | +€293,723 | +18.9% |
| Land and buildings | 22 | €1,172,460 | €1,249,374 | +€76,914 | +6.6% |
| Plant, machinery and equipment | 23 | €177,784 | €367,117 | +€189,333 | +106.5% |
| Furniture and vehicles | 24 | €200,118 | €227,594 | +€27,476 | +13.7% |
| Financial fixed assets | 28 | €20,131,813 | €20,127,564 | -€4,249 | 0.0% |
| Affiliated companies | 280/1 | €20,108,030 | €20,108,030 | = | 0.0% |
| Participating interests | 280 | €19,158,030 | €19,158,030 | = | 0.0% |
| Amounts receivable | 281 | €950,000 | €950,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €23,783 | €19,534 | -€4,249 | -17.9% |
| Amounts receivable and cash guarantees | 285/8 | €23,783 | €19,534 | -€4,249 | -17.9% |
| Current assets | 29/58 | €10,945,547 | €9,009,622 | -€1.9m | -17.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €1,387,648 | €1,473,547 | +€85,899 | +6.2% |
| Stocks | 30/36 | €1,387,648 | €1,473,547 | +€85,899 | +6.2% |
| Raw materials and consumables | 30/31 | €1,387,648 | €1,473,547 | +€85,899 | +6.2% |
| Amounts receivable within one year | 40/41 | €1,252,442 | €2,167,622 | +€915,179 | +73.1% |
| Trade receivables | 40 | €1,154,714 | €2,062,792 | +€908,077 | +78.6% |
| Other amounts receivable | 41 | €97,728 | €104,830 | +€7,102 | +7.3% |
| Current investments | 50/53 | €5,735,764 | €3,754,054 | -€2.0m | -34.6% |
| Own shares | 50 | €1,484,744 | €1,484,744 | = | 0.0% |
| Other investments | 51/53 | €4,251,020 | €2,269,310 | -€2.0m | -46.6% |
| Cash at bank and in hand | 54/58 | €2,472,028 | €1,510,425 | -€961,603 | -38.9% |
| Deferred charges and accrued income | 490/1 | €97,665 | €103,974 | +€6,309 | +6.5% |
| Total equity and liabilities | 10/49 | €32,651,959 | €31,118,163 | -€1.5m | -4.7% |
| Equity | 10/15 | €29,976,033 | €28,945,663 | -€1.0m | -3.4% |
| Contributions | 10/11 | €62,001 | €62,001 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Outside capital | 11 | €501 | €501 | = | 0.0% |
| Share premium | 1100/10 | €501 | €501 | = | 0.0% |
| Reserves | 13 | €25,276,151 | €23,308,598 | -€2.0m | -7.8% |
| Non-distributable reserves | 130/1 | €1,494,293 | €1,494,293 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Own shares acquired | 1312 | €1,484,744 | €1,484,744 | = | 0.0% |
| Other | 1319 | €3,399 | €3,399 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,559,603 | €21,592,049 | -€2.0m | -8.4% |
| Distributable reserves | 133 | €222,255 | €222,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,637,881 | €5,575,065 | +€937,184 | +20.2% |
| Amounts payable | 17/49 | €2,675,927 | €2,172,500 | -€503,427 | -18.8% |
| Amounts payable within one year | 42/48 | €2,578,467 | €2,089,041 | -€489,425 | -19.0% |
| Trade debts | 44 | €1,902,353 | €1,492,654 | -€409,699 | -21.5% |
| Suppliers | 440/4 | €1,902,353 | €1,492,654 | -€409,699 | -21.5% |
| Taxes, remuneration and social security | 45 | €640,979 | €569,241 | -€71,738 | -11.2% |
| Taxes | 450/3 | €5,946 | €4,400 | -€1,546 | -26.0% |
| Remuneration and social security | 454/9 | €635,033 | €564,841 | -€70,192 | -11.1% |
| Other amounts payable | 47/48 | €35,134 | €27,146 | -€7,988 | -22.7% |
| Accrued charges and deferred income | 492/3 | €97,460 | €83,458 | -€14,002 | -14.4% |
| Operating income | 70/76A | €18,256,141 | €15,998,138 | -€2.3m | -12.4% |
| Turnover | 70 | €16,508,512 | €14,304,652 | -€2.2m | -13.3% |
| Other operating income | 74 | €1,747,629 | €1,693,486 | -€54,143 | -3.1% |
| Operating charges | 60/66A | €19,680,277 | €17,361,025 | -€2.3m | -11.8% |
| Goods for resale, raw materials and consumables | 60 | €7,653,531 | €6,739,974 | -€913,557 | -11.9% |
| Purchases | 600/8 | €7,348,250 | €6,825,873 | -€522,377 | -7.1% |
| Change in stocks: decrease (increase) | 609 | €305,281 | -€85,899 | -€391,180 | |
| Services and other goods | 61 | €5,883,795 | €4,853,867 | -€1.0m | -17.5% |
| Remuneration, social security and pensions | 62 | €5,647,156 | €5,266,625 | -€380,531 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386,438 | €390,893 | +€4,455 | +1.2% |
| Other operating charges | 640/8 | €84,933 | €84,855 | -€78 | -0.1% |
| Non-recurring operating charges | 66A | €24,425 | €24,812 | +€387 | +1.6% |
| Operating profit (loss) | 9901 | -€1,424,137 | -€1,362,887 | +€61,250 | +4.3% |
| Financial income | 75/76B | €585,777 | €367,772 | -€218,005 | -37.2% |
| Recurring financial income | 75 | €585,777 | €367,772 | -€218,005 | -37.2% |
| Income from financial fixed assets | 750 | - | €47,500 | +€47,500 | |
| Income from current assets | 751 | €585,596 | €268,582 | -€317,014 | -54.1% |
| Other financial income | 752/9 | €181 | €51,690 | +€51,508 | +28396.4% |
| Financial charges | 65/66B | €41,097 | €33,871 | -€7,226 | -17.6% |
| Recurring financial charges | 65 | €41,097 | €33,871 | -€7,226 | -17.6% |
| Debt charges | 650 | €4,707 | €8,642 | +€3,936 | +83.6% |
| Other financial charges | 652/9 | €36,390 | €25,228 | -€11,162 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | -€879,456 | -€1,028,986 | -€149,530 | -17.0% |
| Income taxes | 67/77 | €1,117 | €1,384 | +€266 | +23.8% |
| Taxes | 670/3 | €1,117 | €1,384 | +€266 | +23.8% |
| Profit (loss) for the period | 9904 | -€880,574 | -€1,030,369 | -€149,796 | -17.0% |
| Transfer from tax-exempt reserves | 789 | - | €1,967,554 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€880,574 | €937,184 | +€1.8m |
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 2 October 2026 via checked.be.