COLOMBRITA FRERES: what changed
COLOMBRITA FRERES
Largest movements
- Stocks and contracts +€100,000
up €100,000 (+441%), from €22,685 to €122,685
- Receivables within one year -€13,854
down €13,854 (-31.5%), from €43,975 to €30,121
of which Trade receivables: -€36,414
- Tangible fixed assets +€13,630
up €13,630 (+116%), from €11,745 to €25,375
of which Plant, machinery and equipment: +€16,311
- Cash +€3,430
up €3,430 (+16.5%), from €20,797 to €24,228
mainly Trade debts (+€133,631) and Other debts (+€88,018)
- Trade debts +€133,631
up €133,631 (+2,890%), from €4,623 to €138,254
- Profit (loss) carried forward -€103,746
down €103,746 (-667%), from -€15,565 to -€119,311
- Other debts +€88,018
new in 2025: €88,018
- Debts after one year -€15,472
down €15,472 (-14.7%), from €105,472 to €90,000
of which Other amounts payable: -€105,472
- Gross operating margin -€67,967
down €67,967 (-610%), from -€11,140 to -€79,107
- Other operating charges +€9,401
up €9,401 (+1,606%), from €585 to €9,986
- Financial charges +€4,924
up €4,924 (+2,378%), from €207 to €5,131
- Staff costs +€3,358
new in 2025: €3,358
- Depreciation -€2,570
down €2,570 (-29.4%), from €8,737 to €6,167
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,220 | €205,614 | +€101,394 | +97.3% |
| Fixed assets | 21/28 | €13,245 | €25,375 | +€12,130 | +91.6% |
| Tangible fixed assets | 22/27 | €11,745 | €25,375 | +€13,630 | +116% |
| Plant, machinery and equipment | 23 | €6,993 | €23,303 | +€16,311 | +233% |
| Furniture and vehicles | 24 | €4,752 | €2,072 | -€2,680 | -56.4% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €90,975 | €180,239 | +€89,264 | +98.1% |
| Stocks and contracts in progress | 3 | €22,685 | €122,685 | +€100,000 | +441% |
| Stocks | 30/36 | €22,685 | €122,685 | +€100,000 | +441% |
| Amounts receivable within one year | 40/41 | €43,975 | €30,121 | -€13,854 | -31.5% |
| Trade receivables | 40 | €38,875 | €2,461 | -€36,414 | -93.7% |
| Other amounts receivable | 41 | €5,100 | €27,660 | +€22,560 | +442% |
| Cash at bank and in hand | 54/58 | €20,797 | €24,228 | +€3,430 | +16.5% |
| Deferred charges and accrued income | 490/1 | €3,518 | €3,205 | -€313 | -8.9% |
| Total equity and liabilities | 10/49 | €104,220 | €205,614 | +€101,394 | +97.3% |
| Equity | 10/15 | -€7,762 | -€111,508 | -€103,746 | -1,337% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,803 | €6,803 | = | 0.0% |
| Distributable reserves | 133 | €6,803 | €6,803 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,565 | -€119,311 | -€103,746 | -667% |
| Amounts payable | 17/49 | €111,982 | €317,122 | +€205,140 | +183% |
| Amounts payable after more than one year | 17 | €105,472 | €90,000 | -€15,472 | -14.7% |
| Financial debts | 170/4 | - | €90,000 | +€90,000 | |
| Other amounts payable | 178/9 | €105,472 | - | -€105,472 | |
| Amounts payable within one year | 42/48 | €6,510 | €227,122 | +€220,612 | +3,389% |
| Trade debts | 44 | €4,623 | €138,254 | +€133,631 | +2,890% |
| Suppliers | 440/4 | €4,623 | €138,254 | +€133,631 | +2,890% |
| Taxes, remuneration and social security | 45 | €1,887 | €849 | -€1,038 | -55.0% |
| Taxes | 450/3 | €1,887 | - | -€1,887 | |
| Remuneration and social security | 454/9 | - | €849 | +€849 | |
| Other amounts payable | 47/48 | - | €88,018 | +€88,018 | |
| Remuneration, social security and pensions | 62 | - | €3,358 | +€3,358 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,737 | €6,167 | -€2,570 | -29.4% |
| Other operating charges | 640/8 | €585 | €9,986 | +€9,401 | +1,606% |
| Gross operating margin | 9900 | -€11,140 | -€79,107 | -€67,967 | -610% |
| Operating profit (loss) | 9901 | -€20,462 | -€98,618 | -€78,156 | -382% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €207 | €5,131 | +€4,924 | +2,378% |
| Recurring financial charges | 65 | €207 | €5,131 | +€4,924 | +2,378% |
| Profit (loss) for the period before taxes | 9903 | -€20,669 | -€103,746 | -€83,077 | -402% |
| Profit (loss) for the period | 9904 | -€20,669 | -€103,746 | -€83,077 | -402% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,669 | -€103,746 | -€83,077 | -402% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.