COLOMA CONSULT: 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.
COLOMA CONSULT
Largest movements
- Cash -€26,471
down €26,471 (-84.2%), from €31,447 to €4,976
mainly Other debts (-€40,677) and Tax, wage and social debts (-€13,087)
- Tangible fixed assets -€13,252
no longer reported in 2025 (was €13,252)
- Receivables within one year -€8,875
down €8,875 (-85.0%), from €10,438 to €1,563
of which Other amounts receivable: -€9,833
- Other debts -€40,677
down €40,677 (-31.4%), from €129,734 to €89,057
- Tax, wage and social debts -€13,087
down €13,087 (-73.7%), from €17,756 to €4,669
- Trade debts +€10,109
up €10,109 (+829%), from €1,220 to €11,329
- Profit (loss) carried forward -€4,368
down €4,368 (-1.8%), from -€238,729 to -€243,097
- Other operating charges -€74,884
down €74,884 (-99.5%), from €75,284 to €400
- Write-downs +€74,574
no longer reported in 2025 (was -€74,574)
- Gross operating margin -€47,785
down €47,785 (-82.2%), from €58,100 to €10,315
- Depreciation -€14,980
down €14,980 (-99.1%), from €15,110 to €130
- Taxes +€11,733
up €11,733 (+4,411%), from €266 to €11,999
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.
Derived cash bridge
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 | €193,499 | €145,476 | -€48,023 | -24.8% |
| Fixed assets | 21/28 | €151,052 | €137,800 | -€13,252 | -8.8% |
| Tangible fixed assets | 22/27 | €13,252 | - | -€13,252 | |
| Furniture and vehicles | 24 | €13,252 | - | -€13,252 | |
| Financial fixed assets | 28 | €137,800 | €137,800 | = | 0.0% |
| Current assets | 29/58 | €42,447 | €7,676 | -€34,771 | -81.9% |
| Amounts receivable within one year | 40/41 | €10,438 | €1,563 | -€8,875 | -85.0% |
| Trade receivables | 40 | €605 | €1,563 | +€958 | +158% |
| Other amounts receivable | 41 | €9,833 | - | -€9,833 | |
| Cash at bank and in hand | 54/58 | €31,447 | €4,976 | -€26,471 | -84.2% |
| Deferred charges and accrued income | 490/1 | €562 | €1,137 | +€575 | +102% |
| Total equity and liabilities | 10/49 | €193,499 | €145,476 | -€48,023 | -24.8% |
| Equity | 10/15 | €44,789 | €40,421 | -€4,368 | -9.8% |
| Contributions | 10/11 | €68,100 | €68,100 | = | 0.0% |
| Reserves | 13 | €215,418 | €215,418 | = | 0.0% |
| Distributable reserves | 133 | €215,418 | €215,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,729 | -€243,097 | -€4,368 | -1.8% |
| Amounts payable | 17/49 | €148,710 | €105,055 | -€43,655 | -29.4% |
| Amounts payable within one year | 42/48 | €148,710 | €105,055 | -€43,655 | -29.4% |
| Trade debts | 44 | €1,220 | €11,329 | +€10,109 | +829% |
| Suppliers | 440/4 | €1,220 | €11,329 | +€10,109 | +829% |
| Taxes, remuneration and social security | 45 | €17,756 | €4,669 | -€13,087 | -73.7% |
| Taxes | 450/3 | €17,756 | €4,669 | -€13,087 | -73.7% |
| Other amounts payable | 47/48 | €129,734 | €89,057 | -€40,677 | -31.4% |
| Non-recurring operating income | 76A | - | €25,307 | +€25,307 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,110 | €130 | -€14,980 | -99.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€74,574 | - | +€74,574 | |
| Other operating charges | 640/8 | €75,284 | €400 | -€74,884 | -99.5% |
| Gross operating margin | 9900 | €58,100 | €10,315 | -€47,785 | -82.2% |
| Operating profit (loss) | 9901 | €42,280 | €9,785 | -€32,495 | -76.9% |
| Financial charges | 65/66B | €10,141 | €2,154 | -€7,987 | -78.8% |
| Recurring financial charges | 65 | €10,141 | €2,154 | -€7,987 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €32,139 | €7,631 | -€24,508 | -76.3% |
| Income taxes | 67/77 | €266 | €11,999 | +€11,733 | +4,411% |
| Profit (loss) for the period | 9904 | €31,873 | -€4,368 | -€36,241 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,873 | -€4,368 | -€36,241 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.