Colon: 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.
Colon
Largest movements
- Tangible fixed assets -€15,133
down €15,133 (-56.8%), from €26,634 to €11,500
of which Furniture and vehicles: -€12,131
- Receivables within one year +€10,596
up €10,596 (+295%), from €3,591 to €14,187
of which Trade receivables: +€11,418
- Cash -€1,885
down €1,885 (-4.8%), from €39,560 to €37,674
mainly Receivables within one year (-€10,596) and Net result for the year (-€10,571)
- Profit (loss) carried forward -€10,571
down €10,571 (-27.9%), from €37,880 to €27,309
- Advances received +€5,201
new in 2025: €5,201
- Current portion of long-term debt -€3,221
down €3,221 (-100%), from €3,221 to €0
- Tax, wage and social debts +€2,936
up €2,936 (+288%), from €1,020 to €3,955
of which Taxes: +€2,136
- Other debts -€2,312
down €2,312 (-81.4%), from €2,841 to €529
- Gross operating margin +€2,655
up €2,655 (+68.6%), from €3,869 to €6,524
- Depreciation -€1,249
down €1,249 (-7.6%), from €16,382 to €15,133
- Other operating charges -€458
down €458 (-21.9%), from €2,094 to €1,636
- Financial charges -€84
down €84 (-33.5%), from €251 to €167
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 | €83,282 | €76,977 | -€6,305 | -7.6% |
| Fixed assets | 21/28 | €26,769 | €11,636 | -€15,133 | -56.5% |
| Tangible fixed assets | 22/27 | €26,634 | €11,500 | -€15,133 | -56.8% |
| Land and buildings | 22 | €1,635 | €1,360 | -€275 | -16.8% |
| Plant, machinery and equipment | 23 | €8,058 | €5,331 | -€2,727 | -33.8% |
| Furniture and vehicles | 24 | €16,940 | €4,809 | -€12,131 | -71.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €56,513 | €65,342 | +€8,829 | +15.6% |
| Stocks and contracts in progress | 3 | €10,720 | €10,489 | -€231 | -2.2% |
| Stocks | 30/36 | €10,720 | €10,489 | -€231 | -2.2% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €3,591 | €14,187 | +€10,596 | +295% |
| Trade receivables | 40 | €2,399 | €13,817 | +€11,418 | +476% |
| Other amounts receivable | 41 | €1,192 | €370 | -€823 | -69.0% |
| Cash at bank and in hand | 54/58 | €39,560 | €37,674 | -€1,885 | -4.8% |
| Deferred charges and accrued income | 490/1 | €2,643 | €2,992 | +€349 | +13.2% |
| Total equity and liabilities | 10/49 | €83,282 | €76,977 | -€6,305 | -7.6% |
| Equity | 10/15 | €69,776 | €59,205 | -€10,571 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,296 | €13,296 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,879 | €1,879 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,879 | €1,879 | = | 0.0% |
| Distributable reserves | 133 | €11,417 | €11,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,880 | €27,309 | -€10,571 | -27.9% |
| Amounts payable | 17/49 | €13,506 | €17,772 | +€4,266 | +31.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,506 | €17,772 | +€4,266 | +31.6% |
| Current portion of amounts payable after more than one year | 42 | €3,221 | €0 | -€3,221 | -100% |
| Trade debts | 44 | €6,424 | €8,087 | +€1,663 | +25.9% |
| Suppliers | 440/4 | €6,424 | €8,087 | +€1,663 | +25.9% |
| Advances received on contracts in progress | 46 | - | €5,201 | +€5,201 | |
| Taxes, remuneration and social security | 45 | €1,020 | €3,955 | +€2,936 | +288% |
| Taxes | 450/3 | €244 | €2,379 | +€2,136 | +877% |
| Remuneration and social security | 454/9 | €776 | €1,576 | +€800 | +103% |
| Other amounts payable | 47/48 | €2,841 | €529 | -€2,312 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,382 | €15,133 | -€1,249 | -7.6% |
| Other operating charges | 640/8 | €2,094 | €1,636 | -€458 | -21.9% |
| Gross operating margin | 9900 | €3,869 | €6,524 | +€2,655 | +68.6% |
| Operating profit (loss) | 9901 | -€14,607 | -€10,245 | +€4,362 | +29.9% |
| Financial income | 75/76B | €47 | €90 | +€44 | +94.1% |
| Recurring financial income | 75 | €47 | €90 | +€44 | +94.1% |
| Financial charges | 65/66B | €251 | €167 | -€84 | -33.5% |
| Recurring financial charges | 65 | €251 | €167 | -€84 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,812 | -€10,322 | +€4,490 | +30.3% |
| Income taxes | 67/77 | €244 | €249 | +€6 | +2.4% |
| Profit (loss) for the period | 9904 | -€15,056 | -€10,571 | +€4,484 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,056 | -€10,571 | +€4,484 | +29.8% |
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 13 October 2026 via checked.be.