COLOMA PROJECTS: 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.
COLOMA PROJECTS
Largest movements
- Cash +€10,384
up €10,384 (+83.0%), from €12,515 to €22,899
mainly Net result for the year (+€6,102) and Receivables within one year (+€3,511)
- Receivables within one year -€3,511
down €3,511 (-28.7%), from €12,252 to €8,741
of which Other amounts receivable: -€9,890
- Tangible fixed assets -€634
down €634 (-18.0%), from €3,511 to €2,877
of which Furniture and vehicles: -€579
- Reserves +€6,102
up €6,102 (+38.5%), from €15,849 to €21,951
- Tax, wage and social debts +€921
up €921, from €0 to €921
- Trade debts -€676
down €676 (-14.8%), from €4,556 to €3,879
- Gross operating margin +€3,335
up €3,335 (+26.6%), from €12,544 to €15,880
- Other operating charges +€1,994
up €1,994 (+67.6%), from €2,951 to €4,945
- Financial charges -€1,731
down €1,731 (-64.1%), from €2,700 to €969
- Taxes +€1,396
up €1,396 (+74.9%), from €1,863 to €3,258
- Depreciation +€626
up €626 (+8192.5%), from €8 to €634
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 | €28,447 | €34,669 | +€6,221 | +21.9% |
| Fixed assets | 21/28 | €3,511 | €2,877 | -€634 | -18.0% |
| Tangible fixed assets | 22/27 | €3,511 | €2,877 | -€634 | -18.0% |
| Land and buildings | 22 | €1,030 | €975 | -€55 | -5.3% |
| Furniture and vehicles | 24 | €2,481 | €1,902 | -€579 | -23.3% |
| Current assets | 29/58 | €24,936 | €31,791 | +€6,855 | +27.5% |
| Amounts receivable within one year | 40/41 | €12,252 | €8,741 | -€3,511 | -28.7% |
| Trade receivables | 40 | - | €6,379 | +€6,379 | |
| Other amounts receivable | 41 | €12,252 | €2,362 | -€9,890 | -80.7% |
| Cash at bank and in hand | 54/58 | €12,515 | €22,899 | +€10,384 | +83.0% |
| Deferred charges and accrued income | 490/1 | €170 | €152 | -€18 | -10.6% |
| Total equity and liabilities | 10/49 | €28,447 | €34,669 | +€6,221 | +21.9% |
| Equity | 10/15 | €16,849 | €22,951 | +€6,102 | +36.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,849 | €21,951 | +€6,102 | +38.5% |
| Distributable reserves | 133 | €15,849 | €21,951 | +€6,102 | +38.5% |
| Amounts payable | 17/49 | €11,598 | €11,717 | +€119 | +1.0% |
| Amounts payable within one year | 42/48 | €11,598 | €11,717 | +€119 | +1.0% |
| Trade debts | 44 | €4,556 | €3,879 | -€676 | -14.8% |
| Suppliers | 440/4 | €4,556 | €3,879 | -€676 | -14.8% |
| Taxes, remuneration and social security | 45 | €0 | €921 | +€921 | |
| Taxes | 450/3 | €0 | €921 | +€921 | |
| Other amounts payable | 47/48 | €7,042 | €6,917 | -€126 | -1.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €634 | +€626 | +8192.5% |
| Other operating charges | 640/8 | €2,951 | €4,945 | +€1,994 | +67.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €12,544 | €15,880 | +€3,335 | +26.6% |
| Operating profit (loss) | 9901 | €9,586 | €10,301 | +€715 | +7.5% |
| Financial income | 75/76B | €2 | €28 | +€26 | +1173.4% |
| Recurring financial income | 75 | €2 | €28 | +€26 | +1173.4% |
| Financial charges | 65/66B | €2,700 | €969 | -€1,731 | -64.1% |
| Recurring financial charges | 65 | €2,700 | €969 | -€1,731 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €6,888 | €9,360 | +€2,472 | +35.9% |
| Income taxes | 67/77 | €1,863 | €3,258 | +€1,396 | +74.9% |
| Profit (loss) for the period | 9904 | €5,025 | €6,102 | +€1,077 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,025 | €6,102 | +€1,077 | +21.4% |
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 6 October 2026 via checked.be.