Colombel: 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.
Colombel
Largest movements
- Cash -€20,741
down €20,741 (-59.5%), from €34,862 to €14,121
mainly Net result for the year (-€13,454) and Current investments (-€10,295)
- Current investments +€10,295
new in 2025: €10,295
- Tangible fixed assets -€3,628
down €3,628 (-61.5%), from €5,900 to €2,272
of which Furniture and vehicles: -€3,628
- Stocks and contracts +€1,975
up €1,975 (+6.9%), from €28,500 to €30,475
- Receivables within one year -€898
down €898 (-100%), from €898 to €0
of which Other amounts receivable: -€898
- Profit (loss) carried forward -€13,454
down €13,454 (-17.4%), from -€77,228 to -€90,682
- Tax, wage and social debts +€1,666
up €1,666 (+1,179%), from €141 to €1,807
of which Remuneration and social security: +€1,000
- Accrued charges and deferred income -€1,010
down €1,010 (-100%), from €1,010 to €0
- Gross operating margin +€34,888
up €34,888 (+79.6%), from -€43,843 to -€8,955
- Depreciation -€917
down €917 (-20.2%), from €4,545 to €3,628
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 | €70,876 | €57,841 | -€13,036 | -18.4% |
| Fixed assets | 21/28 | €5,900 | €2,272 | -€3,628 | -61.5% |
| Tangible fixed assets | 22/27 | €5,900 | €2,272 | -€3,628 | -61.5% |
| Furniture and vehicles | 24 | €5,900 | €2,272 | -€3,628 | -61.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €64,976 | €55,568 | -€9,408 | -14.5% |
| Stocks and contracts in progress | 3 | €28,500 | €30,475 | +€1,975 | +6.9% |
| Stocks | 30/36 | €28,500 | €30,475 | +€1,975 | +6.9% |
| Amounts receivable within one year | 40/41 | €898 | €0 | -€898 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €898 | €0 | -€898 | -100% |
| Current investments | 50/53 | - | €10,295 | +€10,295 | |
| Cash at bank and in hand | 54/58 | €34,862 | €14,121 | -€20,741 | -59.5% |
| Deferred charges and accrued income | 490/1 | €716 | €677 | -€39 | -5.5% |
| Total equity and liabilities | 10/49 | €70,876 | €57,841 | -€13,036 | -18.4% |
| Equity | 10/15 | -€4,667 | -€18,120 | -€13,454 | -288% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €53,969 | €53,969 | = | 0.0% |
| Distributable reserves | 133 | €53,969 | €53,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,228 | -€90,682 | -€13,454 | -17.4% |
| Amounts payable | 17/49 | €75,543 | €75,961 | +€418 | +0.6% |
| Amounts payable after more than one year | 17 | €74,392 | €73,742 | -€650 | -0.9% |
| Other amounts payable | 178/9 | €74,392 | €73,742 | -€650 | -0.9% |
| Amounts payable within one year | 42/48 | €141 | €2,219 | +€2,078 | +1,470% |
| Trade debts | 44 | €0 | €412 | +€412 | |
| Suppliers | 440/4 | €0 | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | €141 | €1,807 | +€1,666 | +1,179% |
| Taxes | 450/3 | €141 | €807 | +€666 | +471% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €1,010 | €0 | -€1,010 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,545 | €3,628 | -€917 | -20.2% |
| Other operating charges | 640/8 | €1,061 | €668 | -€393 | -37.1% |
| Gross operating margin | 9900 | -€43,843 | -€8,955 | +€34,888 | +79.6% |
| Operating profit (loss) | 9901 | -€49,449 | -€13,251 | +€36,198 | +73.2% |
| Financial income | 75/76B | €212 | €124 | -€88 | -41.4% |
| Recurring financial income | 75 | €212 | €124 | -€88 | -41.4% |
| Financial charges | 65/66B | €116 | €130 | +€13 | +11.4% |
| Recurring financial charges | 65 | €116 | €130 | +€13 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,353 | -€13,256 | +€36,097 | +73.1% |
| Income taxes | 67/77 | €205 | €198 | -€7 | -3.5% |
| Profit (loss) for the period | 9904 | -€49,558 | -€13,454 | +€36,104 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,558 | -€13,454 | +€36,104 | +72.9% |
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 15 October 2026 via checked.be.