COLOT MOVE: what changed
Two fiscal 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.
COLOT MOVE
Largest movements
- Tangible fixed assets -€8,607
down €8,607 (-5.3%), from €160,934 to €152,327
of which Land and buildings: -€4,829
- Cash +€1,828
up €1,828 (+69.2%), from €2,642 to €4,470
mainly Depreciation (+€8,606) and Net result for the year (+€4,675)
- Debts after one year -€14,148
down €14,148 (-10.2%), from €139,362 to €125,214
of which Financial debts: -€10,548
- Reserves +€4,675
up €4,675 (+138.0%), from €3,387 to €8,062
- Tax, wage and social debts +€2,859
up €2,859 (+67.2%), from €4,252 to €7,111
- Gross operating margin -€18,347
down €18,347 (-45.8%), from €40,057 to €21,710
- Depreciation -€16,826
down €16,826 (-66.2%), from €25,432 to €8,606
- Other operating charges -€4,393
down €4,393 (-76.4%), from €5,748 to €1,355
- Financial charges +€1,244
up €1,244 (+39.3%), from €3,167 to €4,411
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 | €163,837 | €156,797 | -€7,040 | -4.3% |
| Fixed assets | 21/28 | €160,934 | €152,327 | -€8,607 | -5.3% |
| Tangible fixed assets | 22/27 | €160,934 | €152,327 | -€8,607 | -5.3% |
| Land and buildings | 22 | €151,490 | €146,661 | -€4,829 | -3.2% |
| Plant, machinery and equipment | 23 | €9,444 | €5,666 | -€3,778 | -40.0% |
| Current assets | 29/58 | €2,903 | €4,470 | +€1,567 | +54.0% |
| Cash at bank and in hand | 54/58 | €2,642 | €4,470 | +€1,828 | +69.2% |
| Deferred charges and accrued income | 490/1 | €261 | - | -€261 | |
| Total equity and liabilities | 10/49 | €163,837 | €156,797 | -€7,040 | -4.3% |
| Equity | 10/15 | €5,387 | €10,062 | +€4,675 | +86.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,387 | €8,062 | +€4,675 | +138.0% |
| Distributable reserves | 133 | €3,387 | €8,062 | +€4,675 | +138.0% |
| Amounts payable | 17/49 | €158,450 | €146,735 | -€11,715 | -7.4% |
| Amounts payable after more than one year | 17 | €139,362 | €125,214 | -€14,148 | -10.2% |
| Financial debts | 170/4 | €112,885 | €102,337 | -€10,548 | -9.3% |
| Other amounts payable | 178/9 | €26,477 | €22,877 | -€3,600 | -13.6% |
| Amounts payable within one year | 42/48 | €19,088 | €21,521 | +€2,433 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €10,159 | €10,548 | +€389 | +3.8% |
| Trade debts | 44 | €1,063 | - | -€1,063 | |
| Suppliers | 440/4 | €1,063 | - | -€1,063 | |
| Taxes, remuneration and social security | 45 | €4,252 | €7,111 | +€2,859 | +67.2% |
| Taxes | 450/3 | €4,252 | €7,111 | +€2,859 | +67.2% |
| Other amounts payable | 47/48 | €3,614 | €3,862 | +€248 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,432 | €8,606 | -€16,826 | -66.2% |
| Other operating charges | 640/8 | €5,748 | €1,355 | -€4,393 | -76.4% |
| Gross operating margin | 9900 | €40,057 | €21,710 | -€18,347 | -45.8% |
| Operating profit (loss) | 9901 | €8,877 | €11,749 | +€2,872 | +32.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €3,167 | €4,411 | +€1,244 | +39.3% |
| Recurring financial charges | 65 | €3,167 | €4,411 | +€1,244 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €5,710 | €7,341 | +€1,631 | +28.6% |
| Income taxes | 67/77 | €2,323 | €2,666 | +€343 | +14.8% |
| Profit (loss) for the period | 9904 | €3,387 | €4,675 | +€1,288 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,387 | €4,675 | +€1,288 | +38.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.