CoLom: 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.
CoLom
Largest movements
- Receivables within one year +€38,249
up €38,249 (+398.6%), from €9,596 to €47,844
of which Other amounts receivable: +€46,918
- Cash -€35,628
down €35,628 (-93.6%), from €38,045 to €2,417
mainly Receivables within one year (-€38,249) and Other debts (-€12,951)
- Tangible fixed assets -€11,700
down €11,700 (-23.1%), from €50,675 to €38,975
of which Furniture and vehicles: -€10,894
- Other debts -€12,951
down €12,951 (-41.9%), from €30,899 to €17,947
- Profit (loss) carried forward +€4,281
up €4,281 (+9.8%), from €43,512 to €47,793
- Gross operating margin -€43,644
down €43,644 (-70.7%), from €61,698 to €18,054
- Taxes -€10,535
down €10,535 (-89.5%), from €11,773 to €1,238
- Depreciation +€6,260
up €6,260 (+115.1%), from €5,440 to €11,700
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 | €98,316 | €89,953 | -€8,363 | -8.5% |
| Fixed assets | 21/28 | €50,675 | €38,975 | -€11,700 | -23.1% |
| Tangible fixed assets | 22/27 | €50,675 | €38,975 | -€11,700 | -23.1% |
| Plant, machinery and equipment | 23 | €2,132 | €1,325 | -€806 | -37.8% |
| Furniture and vehicles | 24 | €48,543 | €37,649 | -€10,894 | -22.4% |
| Current assets | 29/58 | €47,641 | €50,978 | +€3,337 | +7.0% |
| Amounts receivable within one year | 40/41 | €9,596 | €47,844 | +€38,249 | +398.6% |
| Trade receivables | 40 | €8,869 | €200 | -€8,669 | -97.7% |
| Other amounts receivable | 41 | €727 | €47,644 | +€46,918 | +6457.7% |
| Cash at bank and in hand | 54/58 | €38,045 | €2,417 | -€35,628 | -93.6% |
| Deferred charges and accrued income | 490/1 | - | €717 | +€717 | |
| Total equity and liabilities | 10/49 | €98,316 | €89,953 | -€8,363 | -8.5% |
| Equity | 10/15 | €63,512 | €67,793 | +€4,281 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,512 | €47,793 | +€4,281 | +9.8% |
| Amounts payable | 17/49 | €34,804 | €22,160 | -€12,644 | -36.3% |
| Amounts payable within one year | 42/48 | €34,804 | €22,160 | -€12,644 | -36.3% |
| Trade debts | 44 | €1,292 | €678 | -€613 | -47.5% |
| Suppliers | 440/4 | €1,292 | €678 | -€613 | -47.5% |
| Taxes, remuneration and social security | 45 | €2,614 | €3,534 | +€920 | +35.2% |
| Taxes | 450/3 | €2,614 | €3,534 | +€920 | +35.2% |
| Other amounts payable | 47/48 | €30,899 | €17,947 | -€12,951 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,440 | €11,700 | +€6,260 | +115.1% |
| Other operating charges | 640/8 | €915 | €767 | -€149 | -16.2% |
| Gross operating margin | 9900 | €61,698 | €18,054 | -€43,644 | -70.7% |
| Operating profit (loss) | 9901 | €55,343 | €5,587 | -€49,756 | -89.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €68 | +€11 | +18.8% |
| Recurring financial charges | 65 | €57 | €68 | +€11 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €55,285 | €5,519 | -€49,766 | -90.0% |
| Income taxes | 67/77 | €11,773 | €1,238 | -€10,535 | -89.5% |
| Profit (loss) for the period | 9904 | €43,512 | €4,281 | -€39,231 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,512 | €4,281 | -€39,231 | -90.2% |
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.