COLOSY: 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.
COLOSY
Largest movements
- Tangible fixed assets -€11,604
down €11,604 (-2.0%), from €587,441 to €575,837
- Deferred charges and accrued income -€10,898
down €10,898 (-100%), from €10,898 to €0
- Reserves -€88,582
down €88,582 (-43.8%), from €202,129 to €113,547
- Other debts +€88,055
up €88,055 (+212%), from €41,525 to €129,580
- Debts after one year -€32,451
down €32,451 (-8.9%), from €362,971 to €330,520
- Tax, wage and social debts +€15,845
up €15,845 (+119%), from €13,331 to €29,177
- Gross operating margin -€18,775
down €18,775 (-18.2%), from €102,990 to €84,215
- Taxes -€6,422
down €6,422 (-26.0%), from €24,742 to €18,320
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 | €846,316 | €826,310 | -€20,006 | -2.4% |
| Fixed assets | 21/28 | €832,868 | €821,264 | -€11,604 | -1.4% |
| Tangible fixed assets | 22/27 | €587,441 | €575,837 | -€11,604 | -2.0% |
| Land and buildings | 22 | €587,441 | €575,837 | -€11,604 | -2.0% |
| Financial fixed assets | 28 | €245,427 | €245,427 | = | 0.0% |
| Current assets | 29/58 | €13,448 | €5,045 | -€8,402 | -62.5% |
| Amounts receivable within one year | 40/41 | €310 | €1,876 | +€1,566 | +505% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €310 | €1,876 | +€1,566 | +505% |
| Cash at bank and in hand | 54/58 | €2,240 | €3,169 | +€930 | +41.5% |
| Deferred charges and accrued income | 490/1 | €10,898 | €0 | -€10,898 | -100% |
| Total equity and liabilities | 10/49 | €846,316 | €826,310 | -€20,006 | -2.4% |
| Equity | 10/15 | €391,910 | €303,328 | -€88,582 | -22.6% |
| Contributions | 10/11 | €189,781 | €189,781 | = | 0.0% |
| Reserves | 13 | €202,129 | €113,547 | -€88,582 | -43.8% |
| Distributable reserves | 133 | €202,129 | €113,547 | -€88,582 | -43.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €454,406 | €522,982 | +€68,576 | +15.1% |
| Amounts payable after more than one year | 17 | €362,971 | €330,520 | -€32,451 | -8.9% |
| Financial debts | 170/4 | €362,971 | €330,520 | -€32,451 | -8.9% |
| Amounts payable within one year | 42/48 | €91,113 | €192,462 | +€101,349 | +111% |
| Current portion of amounts payable after more than one year | 42 | €34,801 | €32,451 | -€2,350 | -6.8% |
| Trade debts | 44 | €1,456 | €1,254 | -€201 | -13.8% |
| Suppliers | 440/4 | €1,456 | €1,254 | -€201 | -13.8% |
| Taxes, remuneration and social security | 45 | €13,331 | €29,177 | +€15,845 | +119% |
| Taxes | 450/3 | €13,331 | €29,177 | +€15,845 | +119% |
| Other amounts payable | 47/48 | €41,525 | €129,580 | +€88,055 | +212% |
| Accrued charges and deferred income | 492/3 | €323 | €0 | -€323 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,280 | €16,384 | +€104 | +0.6% |
| Other operating charges | 640/8 | €4,500 | €4,596 | +€96 | +2.1% |
| Gross operating margin | 9900 | €102,990 | €84,215 | -€18,775 | -18.2% |
| Operating profit (loss) | 9901 | €82,210 | €63,235 | -€18,975 | -23.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €6,429 | €6,408 | -€21 | -0.3% |
| Recurring financial charges | 65 | €6,429 | €6,408 | -€21 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €75,781 | €56,827 | -€18,954 | -25.0% |
| Income taxes | 67/77 | €24,742 | €18,320 | -€6,422 | -26.0% |
| Profit (loss) for the period | 9904 | €51,039 | €38,507 | -€12,532 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,039 | €38,507 | -€12,532 | -24.6% |
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 18 October 2026 via checked.be.