COLOSPIT: 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.
COLOSPIT
Largest movements
- Receivables within one year +€11,446
up €11,446 (+54.3%), from €21,094 to €32,540
of which Trade receivables: +€24,824
- Tangible fixed assets +€10,363
up €10,363 (+60.0%), from €17,266 to €27,629
of which Plant, machinery and equipment: +€11,974
- Cash -€8,758
down €8,758 (-35.5%), from €24,690 to €15,932
mainly Investment in fixed assets (net) (-€15,354) and Receivables within one year (-€11,446)
- Deferred charges and accrued income +€3,949
new in 2024: €3,949
- Financial fixed assets -€1,500
no longer reported in 2024 (was €1,500)
- Accrued charges and deferred income +€10,023
new in 2024: €10,023
- Tax, wage and social debts +€3,696
up €3,696 (+204.3%), from €1,809 to €5,506
- Profit (loss) carried forward +€3,029
up €3,029 (+5.6%), from €53,826 to €56,855
- Trade debts -€1,303
down €1,303 (-28.2%), from €4,617 to €3,314
- Turnover +€37,994
up €37,994 (+23.7%), from €160,021 to €198,015
- Gross operating margin -€2,790
down €2,790 (-19.4%), from €14,413 to €11,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,321 | €81,736 | +€15,415 | +23.2% |
| Formation expenses | 20 | €542 | €348 | -€194 | -35.9% |
| Fixed assets | 21/28 | €19,996 | €28,968 | +€8,972 | +44.9% |
| Intangible fixed assets | 21 | €1,230 | €1,339 | +€109 | +8.9% |
| Tangible fixed assets | 22/27 | €17,266 | €27,629 | +€10,363 | +60.0% |
| Plant, machinery and equipment | 23 | €816 | €12,790 | +€11,974 | +1468.2% |
| Furniture and vehicles | 24 | €16,450 | €14,840 | -€1,611 | -9.8% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €45,784 | €52,421 | +€6,637 | +14.5% |
| Amounts receivable within one year | 40/41 | €21,094 | €32,540 | +€11,446 | +54.3% |
| Trade receivables | 40 | €6,300 | €31,124 | +€24,824 | +394.0% |
| Other amounts receivable | 41 | €14,794 | €1,415 | -€13,378 | -90.4% |
| Cash at bank and in hand | 54/58 | €24,690 | €15,932 | -€8,758 | -35.5% |
| Deferred charges and accrued income | 490/1 | - | €3,949 | +€3,949 | |
| Total equity and liabilities | 10/49 | €66,321 | €81,736 | +€15,415 | +23.2% |
| Equity | 10/15 | €59,826 | €62,855 | +€3,029 | +5.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,826 | €56,855 | +€3,029 | +5.6% |
| Amounts payable | 17/49 | €6,496 | €18,881 | +€12,386 | +190.7% |
| Amounts payable within one year | 42/48 | €6,496 | €8,858 | +€2,363 | +36.4% |
| Trade debts | 44 | €4,617 | €3,314 | -€1,303 | -28.2% |
| Suppliers | 440/4 | €4,617 | €3,314 | -€1,303 | -28.2% |
| Taxes, remuneration and social security | 45 | €1,809 | €5,506 | +€3,696 | +204.3% |
| Taxes | 450/3 | €1,809 | €5,506 | +€3,696 | +204.3% |
| Other amounts payable | 47/48 | €69 | €39 | -€30 | -43.6% |
| Accrued charges and deferred income | 492/3 | - | €10,023 | +€10,023 | |
| Turnover | 70 | €160,021 | €198,015 | +€37,994 | +23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €6,576 | +€1,388 | +26.8% |
| Other operating charges | 640/8 | €533 | €692 | +€160 | +30.0% |
| Gross operating margin | 9900 | €14,413 | €11,623 | -€2,790 | -19.4% |
| Operating profit (loss) | 9901 | €8,693 | €4,355 | -€4,338 | -49.9% |
| Financial income | 75/76B | €0 | €18 | +€18 | +182100.0% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +182100.0% |
| Financial charges | 65/66B | €243 | €339 | +€95 | +39.2% |
| Recurring financial charges | 65 | €243 | €339 | +€95 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €8,450 | €4,035 | -€4,415 | -52.3% |
| Income taxes | 67/77 | €1,809 | €1,006 | -€804 | -44.4% |
| Profit (loss) for the period | 9904 | €6,641 | €3,029 | -€3,612 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,641 | €3,029 | -€3,612 | -54.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.