COLOSSEO: 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.
COLOSSEO
Largest movements
- Cash -€76,082
down €76,082 (-53.8%), from €141,339 to €65,257
mainly Debts after one year (-€72,842) and Other debts (-€35,142)
- Tangible fixed assets -€28,829
down €28,829 (-3.5%), from €824,400 to €795,571
- Debts after one year -€72,842
down €72,842 (-11.1%), from €655,062 to €582,221
- Other debts -€35,142
no longer reported in 2025 (was €35,142)
- Tax, wage and social debts +€31,493
up €31,493 (+48.0%), from €65,629 to €97,123
of which Remuneration and social security: +€31,708
- Advances received -€18,365
down €18,365 (-64.5%), from €28,460 to €10,094
- Depreciation -€15,320
down €15,320 (-24.1%), from €63,685 to €48,365
- Other operating charges +€10,664
up €10,664 (+70.8%), from €15,059 to €25,723
- Staff costs +€10,435
up €10,435 (+3.7%), from €280,406 to €290,841
- Gross operating margin +€6,738
up €6,738 (+1.7%), from €393,721 to €400,459
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 | €1,037,060 | €949,949 | -€87,111 | -8.4% |
| Fixed assets | 21/28 | €824,400 | €795,571 | -€28,829 | -3.5% |
| Tangible fixed assets | 22/27 | €824,400 | €795,571 | -€28,829 | -3.5% |
| Land and buildings | 22 | €776,852 | €762,601 | -€14,252 | -1.8% |
| Plant, machinery and equipment | 23 | €46,034 | €32,532 | -€13,502 | -29.3% |
| Furniture and vehicles | 24 | €1,513 | €438 | -€1,075 | -71.1% |
| Current assets | 29/58 | €212,661 | €154,378 | -€58,282 | -27.4% |
| Stocks and contracts in progress | 3 | €40,150 | €49,850 | +€9,700 | +24.2% |
| Stocks | 30/36 | €40,150 | €49,850 | +€9,700 | +24.2% |
| Amounts receivable within one year | 40/41 | €30,336 | €37,357 | +€7,021 | +23.1% |
| Trade receivables | 40 | €12,459 | €21,689 | +€9,230 | +74.1% |
| Other amounts receivable | 41 | €17,877 | €15,668 | -€2,209 | -12.4% |
| Cash at bank and in hand | 54/58 | €141,339 | €65,257 | -€76,082 | -53.8% |
| Deferred charges and accrued income | 490/1 | €836 | €1,914 | +€1,079 | +129.1% |
| Total equity and liabilities | 10/49 | €1,037,060 | €949,949 | -€87,111 | -8.4% |
| Equity | 10/15 | €45,852 | €45,988 | +€136 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,669 | €54,669 | = | 0.0% |
| Distributable reserves | 133 | €54,669 | €54,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,417 | -€27,281 | +€136 | +0.5% |
| Provisions and deferred taxes | 16 | €32,000 | €32,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €32,000 | €32,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €32,000 | €32,000 | = | 0.0% |
| Amounts payable | 17/49 | €959,209 | €871,961 | -€87,247 | -9.1% |
| Amounts payable after more than one year | 17 | €655,062 | €582,221 | -€72,842 | -11.1% |
| Financial debts | 170/4 | €655,062 | €582,221 | -€72,842 | -11.1% |
| Amounts payable within one year | 42/48 | €304,082 | €287,391 | -€16,691 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €70,687 | €72,842 | +€2,154 | +3.0% |
| Trade debts | 44 | €104,163 | €107,332 | +€3,169 | +3.0% |
| Suppliers | 440/4 | €104,163 | €107,332 | +€3,169 | +3.0% |
| Advances received on contracts in progress | 46 | €28,460 | €10,094 | -€18,365 | -64.5% |
| Taxes, remuneration and social security | 45 | €65,629 | €97,123 | +€31,493 | +48.0% |
| Taxes | 450/3 | €25,129 | €24,914 | -€215 | -0.9% |
| Remuneration and social security | 454/9 | €40,500 | €72,208 | +€31,708 | +78.3% |
| Other amounts payable | 47/48 | €35,142 | - | -€35,142 | |
| Accrued charges and deferred income | 492/3 | €65 | €2,350 | +€2,285 | +3515.4% |
| Non-recurring operating income | 76A | - | €19,536 | +€19,536 | |
| Remuneration, social security and pensions | 62 | €280,406 | €290,841 | +€10,435 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,685 | €48,365 | -€15,320 | -24.1% |
| Other operating charges | 640/8 | €15,059 | €25,723 | +€10,664 | +70.8% |
| Gross operating margin | 9900 | €393,721 | €400,459 | +€6,738 | +1.7% |
| Operating profit (loss) | 9901 | €34,571 | €35,530 | +€959 | +2.8% |
| Financial income | 75/76B | €165 | - | -€165 | |
| Recurring financial income | 75 | €165 | - | -€165 | |
| Financial charges | 65/66B | €33,303 | €34,702 | +€1,399 | +4.2% |
| Recurring financial charges | 65 | €33,303 | €34,702 | +€1,399 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €1,433 | €828 | -€605 | -42.2% |
| Income taxes | 67/77 | €712 | €692 | -€20 | -2.8% |
| Profit (loss) for the period | 9904 | €721 | €136 | -€585 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €721 | €136 | -€585 | -81.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.