Colmed: 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.
Colmed
Largest movements
- Cash +€67,954
up €67,954 (+20.9%), from €325,347 to €393,302
mainly Net result for the year (+€100,824) and Depreciation (+€7,334)
- Tangible fixed assets +€11,576
up €11,576 (+59.0%), from €19,634 to €31,210
of which Furniture and vehicles: +€12,665
- Profit (loss) carried forward +€50,824
up €50,824 (+42.1%), from €120,831 to €171,656
- Reserves +€50,000
up €50,000 (+25.6%), from €195,000 to €245,000
- Tax, wage and social debts -€28,787
down €28,787 (-98.9%), from €29,119 to €332
- Other debts +€5,555
new in 2025: €5,555
- Gross operating margin +€25,350
up €25,350 (+21.2%), from €119,347 to €144,697
- Taxes +€6,198
up €6,198 (+21.3%), from €29,134 to €35,332
- Depreciation +€1,900
up €1,900 (+35.0%), from €5,434 to €7,334
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 | €349,328 | €426,543 | +€77,214 | +22.1% |
| Fixed assets | 21/28 | €19,634 | €31,210 | +€11,576 | +59.0% |
| Tangible fixed assets | 22/27 | €19,634 | €31,210 | +€11,576 | +59.0% |
| Land and buildings | 22 | €12,394 | €11,109 | -€1,285 | -10.4% |
| Plant, machinery and equipment | 23 | €4,752 | €4,948 | +€196 | +4.1% |
| Furniture and vehicles | 24 | €2,488 | €15,153 | +€12,665 | +509.0% |
| Current assets | 29/58 | €329,695 | €395,332 | +€65,638 | +19.9% |
| Amounts receivable within one year | 40/41 | €2,191 | €36 | -€2,155 | -98.4% |
| Other amounts receivable | 41 | €2,191 | €36 | -€2,155 | -98.4% |
| Cash at bank and in hand | 54/58 | €325,347 | €393,302 | +€67,954 | +20.9% |
| Deferred charges and accrued income | 490/1 | €2,156 | €1,995 | -€161 | -7.5% |
| Total equity and liabilities | 10/49 | €349,328 | €426,543 | +€77,214 | +22.1% |
| Equity | 10/15 | €316,831 | €417,656 | +€100,824 | +31.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €195,000 | €245,000 | +€50,000 | +25.6% |
| Distributable reserves | 133 | €195,000 | €245,000 | +€50,000 | +25.6% |
| Profit (loss) carried forward | 14 | €120,831 | €171,656 | +€50,824 | +42.1% |
| Amounts payable | 17/49 | €32,497 | €8,887 | -€23,610 | -72.7% |
| Amounts payable within one year | 42/48 | €32,329 | €8,887 | -€23,442 | -72.5% |
| Trade debts | 44 | €3,211 | €3,000 | -€211 | -6.6% |
| Suppliers | 440/4 | €3,211 | €3,000 | -€211 | -6.6% |
| Taxes, remuneration and social security | 45 | €29,119 | €332 | -€28,787 | -98.9% |
| Taxes | 450/3 | €29,119 | €332 | -€28,787 | -98.9% |
| Other amounts payable | 47/48 | - | €5,555 | +€5,555 | |
| Accrued charges and deferred income | 492/3 | €168 | - | -€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,434 | €7,334 | +€1,900 | +35.0% |
| Other operating charges | 640/8 | €1,297 | €946 | -€351 | -27.1% |
| Gross operating margin | 9900 | €119,347 | €144,697 | +€25,350 | +21.2% |
| Operating profit (loss) | 9901 | €112,616 | €136,417 | +€23,801 | +21.1% |
| Financial charges | 65/66B | €153 | €261 | +€107 | +70.0% |
| Recurring financial charges | 65 | €153 | €261 | +€107 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €112,462 | €136,156 | +€23,694 | +21.1% |
| Income taxes | 67/77 | €29,134 | €35,332 | +€6,198 | +21.3% |
| Profit (loss) for the period | 9904 | €83,328 | €100,824 | +€17,496 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,328 | €100,824 | +€17,496 | +21.0% |
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 7 October 2026 via checked.be.