COLOGIC: 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.
COLOGIC
Largest movements
- Tangible fixed assets +€235,784
up €235,784 (+1,154%), from €20,429 to €256,213
of which Land and buildings: +€246,098
- Cash +€53,819
up €53,819 (+22.3%), from €241,858 to €295,677
mainly Other debts (+€292,148) and Net result for the year (+€50,114)
- Current investments -€16,255
down €16,255 (-5.8%), from €278,146 to €261,891
- Receivables within one year +€8,697
up €8,697 (+25.6%), from €33,913 to €42,610
of which Trade receivables: +€15,248
- Other debts +€292,148
up €292,148 (+204%), from €143,140 to €435,287
- Other operating charges +€24,324
up €24,324 (+393%), from €6,188 to €30,511
- Gross operating margin -€20,452
down €20,452 (-13.5%), from €151,000 to €130,548
- Taxes -€11,423
down €11,423 (-37.4%), from €30,507 to €19,084
- Write-downs -€10,218
down €10,218 (-100%), from €10,218 to €0
- Financial income +€5,137
up €5,137 (+148%), from €3,482 to €8,619
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €576,116 | €860,436 | +€284,321 | +49.4% |
| Fixed assets | 21/28 | €20,429 | €256,213 | +€235,784 | +1,154% |
| Tangible fixed assets | 22/27 | €20,429 | €256,213 | +€235,784 | +1,154% |
| Land and buildings | 22 | - | €246,098 | +€246,098 | |
| Furniture and vehicles | 24 | €20,429 | €10,116 | -€10,313 | -50.5% |
| Current assets | 29/58 | €555,687 | €604,223 | +€48,536 | +8.7% |
| Amounts receivable within one year | 40/41 | €33,913 | €42,610 | +€8,697 | +25.6% |
| Trade receivables | 40 | €14,244 | €29,492 | +€15,248 | +107% |
| Other amounts receivable | 41 | €19,669 | €13,118 | -€6,551 | -33.3% |
| Current investments | 50/53 | €278,146 | €261,891 | -€16,255 | -5.8% |
| Cash at bank and in hand | 54/58 | €241,858 | €295,677 | +€53,819 | +22.3% |
| Deferred charges and accrued income | 490/1 | €1,770 | €4,045 | +€2,275 | +129% |
| Total equity and liabilities | 10/49 | €576,116 | €860,436 | +€284,321 | +49.4% |
| Equity | 10/15 | €414,772 | €409,207 | -€5,565 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €396,172 | €390,607 | -€5,565 | -1.4% |
| Distributable reserves | 133 | €396,172 | €390,607 | -€5,565 | -1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €161,344 | €451,229 | +€289,885 | +180% |
| Amounts payable within one year | 42/48 | €158,107 | €451,229 | +€293,122 | +185% |
| Financial debts | 43 | €1,047 | €507 | -€540 | -51.6% |
| Credit institutions | 430/8 | €1,047 | €507 | -€540 | -51.6% |
| Trade debts | 44 | €2,065 | €2,199 | +€135 | +6.5% |
| Suppliers | 440/4 | €2,065 | €2,199 | +€135 | +6.5% |
| Taxes, remuneration and social security | 45 | €11,855 | €13,235 | +€1,380 | +11.6% |
| Taxes | 450/3 | €8,101 | €9,344 | +€1,243 | +15.3% |
| Remuneration and social security | 454/9 | €3,754 | €3,891 | +€137 | +3.6% |
| Other amounts payable | 47/48 | €143,140 | €435,287 | +€292,148 | +204% |
| Accrued charges and deferred income | 492/3 | €3,237 | €0 | -€3,237 | -100% |
| Remuneration, social security and pensions | 62 | €19,834 | €20,202 | +€368 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,313 | €11,216 | +€902 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,218 | €0 | -€10,218 | -100% |
| Other operating charges | 640/8 | €6,188 | €30,511 | +€24,324 | +393% |
| Gross operating margin | 9900 | €151,000 | €130,548 | -€20,452 | -13.5% |
| Operating profit (loss) | 9901 | €104,448 | €68,619 | -€35,829 | -34.3% |
| Financial income | 75/76B | €3,482 | €8,619 | +€5,137 | +148% |
| Recurring financial income | 75 | €3,482 | €8,619 | +€5,137 | +148% |
| Financial charges | 65/66B | €6,238 | €8,040 | +€1,803 | +28.9% |
| Recurring financial charges | 65 | €6,238 | €8,040 | +€1,803 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €101,692 | €69,198 | -€32,494 | -32.0% |
| Income taxes | 67/77 | €30,507 | €19,084 | -€11,423 | -37.4% |
| Profit (loss) for the period | 9904 | €71,186 | €50,114 | -€21,072 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,186 | €50,114 | -€21,072 | -29.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.