COLOMBO: 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.
COLOMBO
Largest movements
- Tangible fixed assets -€155,662
down €155,662 (-18.0%), from €864,990 to €709,328
of which Land and buildings: -€155,662
- Receivables within one year +€51,155
up €51,155 (+25.6%), from €199,973 to €251,128
of which Trade receivables: +€33,802
- Cash -€26,920
no longer reported in 2025 (was €26,920)
mainly Current portion of long-term debt (-€333,925) and Receivables within one year (-€51,155)
- Current portion of long-term debt -€333,925
down €333,925 (-92.2%), from €362,078 to €28,153
- Trade debts +€99,650
up €99,650 (+302%), from €32,948 to €132,597
- Reserves +€76,302
up €76,302 (+72.3%), from €105,466 to €181,767
of which Tax-exempt reserves: +€76,302
- Debts after one year -€28,153
down €28,153 (-5.5%), from €513,922 to €485,770
- Accrued charges and deferred income +€24,215
up €24,215 (+31.6%), from €76,621 to €100,835
- Gross operating margin +€106,146
up €106,146 (+98.1%), from €108,232 to €214,378
- Other operating charges -€22,048
down €22,048 (-85.4%), from €25,803 to €3,754
- Depreciation +€9,077
up €9,077 (+34.8%), from €26,107 to €35,184
- Financial charges +€8,121
up €8,121 (+42.2%), from €19,223 to €27,345
- Staff costs +€2,975
up €2,975 (+8.1%), from €36,625 to €39,600
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 | €1,093,549 | €962,410 | -€131,140 | -12.0% |
| Fixed assets | 21/28 | €864,990 | €709,328 | -€155,662 | -18.0% |
| Tangible fixed assets | 22/27 | €864,990 | €709,328 | -€155,662 | -18.0% |
| Land and buildings | 22 | €770,990 | €615,328 | -€155,662 | -20.2% |
| Other tangible fixed assets | 26 | €94,000 | €94,000 | = | 0.0% |
| Current assets | 29/58 | €228,559 | €253,081 | +€24,522 | +10.7% |
| Stocks and contracts in progress | 3 | €520 | €520 | = | 0.0% |
| Stocks | 30/36 | €520 | €520 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €199,973 | €251,128 | +€51,155 | +25.6% |
| Trade receivables | 40 | €35,528 | €69,329 | +€33,802 | +95.1% |
| Other amounts receivable | 41 | €164,445 | €181,798 | +€17,353 | +10.6% |
| Cash at bank and in hand | 54/58 | €26,920 | - | -€26,920 | |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,434 | +€287 | +25.0% |
| Total equity and liabilities | 10/49 | €1,093,549 | €962,410 | -€131,140 | -12.0% |
| Equity | 10/15 | €66,184 | €146,938 | +€80,754 | +122% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €105,466 | €181,767 | +€76,302 | +72.3% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,175 | €122,477 | +€76,302 | +165% |
| Distributable reserves | 133 | €57,391 | €57,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,479 | -€41,027 | +€4,453 | +9.8% |
| Provisions and deferred taxes | 16 | €21,923 | €39,626 | +€17,703 | +80.7% |
| Deferred taxes | 168 | €21,923 | €39,626 | +€17,703 | +80.7% |
| Amounts payable | 17/49 | €1,005,443 | €775,846 | -€229,596 | -22.8% |
| Amounts payable after more than one year | 17 | €513,922 | €485,770 | -€28,153 | -5.5% |
| Financial debts | 170/4 | €513,922 | €485,770 | -€28,153 | -5.5% |
| Amounts payable within one year | 42/48 | €414,900 | €189,241 | -€225,658 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €362,078 | €28,153 | -€333,925 | -92.2% |
| Financial debts | 43 | - | €13,432 | +€13,432 | |
| Credit institutions | 430/8 | - | €13,432 | +€13,432 | |
| Trade debts | 44 | €32,948 | €132,597 | +€99,650 | +302% |
| Suppliers | 440/4 | €32,948 | €132,597 | +€99,650 | +302% |
| Taxes, remuneration and social security | 45 | €19,874 | €15,060 | -€4,815 | -24.2% |
| Taxes | 450/3 | €14,096 | €8,800 | -€5,297 | -37.6% |
| Remuneration and social security | 454/9 | €5,778 | €6,260 | +€482 | +8.3% |
| Accrued charges and deferred income | 492/3 | €76,621 | €100,835 | +€24,215 | +31.6% |
| Non-recurring operating income | 76A | - | €167,245 | +€167,245 | |
| Remuneration, social security and pensions | 62 | €36,625 | €39,600 | +€2,975 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,107 | €35,184 | +€9,077 | +34.8% |
| Other operating charges | 640/8 | €25,803 | €3,754 | -€22,048 | -85.4% |
| Gross operating margin | 9900 | €108,232 | €214,378 | +€106,146 | +98.1% |
| Operating profit (loss) | 9901 | €19,698 | €135,840 | +€116,142 | +590% |
| Financial income | 75/76B | €1,639 | €41 | -€1,598 | -97.5% |
| Recurring financial income | 75 | €304 | €41 | -€263 | -86.4% |
| Non-recurring financial income | 76B | €1,335 | - | -€1,335 | |
| Financial charges | 65/66B | €19,223 | €27,345 | +€8,121 | +42.2% |
| Recurring financial charges | 65 | €19,223 | €27,345 | +€8,121 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €2,114 | €108,536 | +€106,423 | +5,035% |
| Transfer from deferred taxes | 780 | €2,886 | €24,008 | +€21,122 | +732% |
| Transfer to deferred taxes | 680 | - | €41,711 | +€41,711 | |
| Income taxes | 67/77 | €8,954 | €10,080 | +€1,125 | +12.6% |
| Profit (loss) for the period | 9904 | -€3,954 | €80,754 | +€84,708 | |
| Transfer from tax-exempt reserves | 789 | €5,605 | €48,832 | +€43,227 | +771% |
| Transfer to tax-exempt reserves | 689 | - | €125,133 | +€125,133 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,651 | €4,453 | +€2,802 | +170% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.