COLOMBOS: 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.
COLOMBOS
Largest movements
- Tangible fixed assets -€28,606
down €28,606 (-5.6%), from €511,502 to €482,896
of which Plant, machinery and equipment: -€35,088
- Current investments +€22,000
up €22,000 (+24.4%), from €90,000 to €112,000
- Receivables within one year -€14,354
down €14,354 (-51.3%), from €27,978 to €13,624
of which Trade receivables: -€14,602
- Cash +€6,515
up €6,515 (+90.2%), from €7,220 to €13,735
mainly Depreciation (+€42,747) and Other debts (+€20,601)
- Profit (loss) carried forward -€23,568
down €23,568 (-24.7%), from -€95,504 to -€119,072
- Other debts +€20,601
up €20,601 (+6.7%), from €307,603 to €328,204
- Trade debts -€10,511
down €10,511 (-38.7%), from €27,173 to €16,663
- Depreciation +€16,254
up €16,254 (+61.4%), from €26,493 to €42,747
- Gross operating margin +€9,360
up €9,360 (+97.2%), from €9,632 to €18,992
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 | €644,072 | €629,795 | -€14,278 | -2.2% |
| Fixed assets | 21/28 | €511,502 | €482,896 | -€28,606 | -5.6% |
| Tangible fixed assets | 22/27 | €511,502 | €482,896 | -€28,606 | -5.6% |
| Land and buildings | 22 | €66,711 | €66,711 | = | 0.0% |
| Plant, machinery and equipment | 23 | €227,938 | €192,850 | -€35,088 | -15.4% |
| Furniture and vehicles | 24 | €8,402 | €743 | -€7,658 | -91.2% |
| Assets under construction and advance payments | 27 | €208,451 | €222,592 | +€14,141 | +6.8% |
| Current assets | 29/58 | €132,570 | €146,898 | +€14,328 | +10.8% |
| Amounts receivable within one year | 40/41 | €27,978 | €13,624 | -€14,354 | -51.3% |
| Trade receivables | 40 | €26,985 | €12,384 | -€14,602 | -54.1% |
| Other amounts receivable | 41 | €993 | €1,241 | +€248 | +25.0% |
| Current investments | 50/53 | €90,000 | €112,000 | +€22,000 | +24.4% |
| Cash at bank and in hand | 54/58 | €7,220 | €13,735 | +€6,515 | +90.2% |
| Deferred charges and accrued income | 490/1 | €7,371 | €7,538 | +€167 | +2.3% |
| Total equity and liabilities | 10/49 | €644,072 | €629,795 | -€14,278 | -2.2% |
| Equity | 10/15 | -€91,504 | -€115,072 | -€23,568 | -25.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,504 | -€119,072 | -€23,568 | -24.7% |
| Amounts payable | 17/49 | €735,577 | €744,867 | +€9,290 | +1.3% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €334,777 | €344,867 | +€10,090 | +3.0% |
| Trade debts | 44 | €27,173 | €16,663 | -€10,511 | -38.7% |
| Suppliers | 440/4 | €27,173 | €16,663 | -€10,511 | -38.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €307,603 | €328,204 | +€20,601 | +6.7% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,493 | €42,747 | +€16,254 | +61.4% |
| Other operating charges | 640/8 | €2,074 | €2,030 | -€44 | -2.1% |
| Gross operating margin | 9900 | €9,632 | €18,992 | +€9,360 | +97.2% |
| Operating profit (loss) | 9901 | -€18,935 | -€25,785 | -€6,850 | -36.2% |
| Financial income | 75/76B | €2,911 | €2,862 | -€49 | -1.7% |
| Recurring financial income | 75 | €2,911 | €2,862 | -€49 | -1.7% |
| Financial charges | 65/66B | €307 | €400 | +€94 | +30.5% |
| Recurring financial charges | 65 | €307 | €400 | +€94 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,331 | -€23,323 | -€6,992 | -42.8% |
| Income taxes | 67/77 | €246 | €244 | -€1 | -0.6% |
| Profit (loss) for the period | 9904 | -€16,577 | -€23,568 | -€6,991 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,577 | -€23,568 | -€6,991 | -42.2% |
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.