COLOT SIMON: 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.
COLOT SIMON
Largest movements
- Tangible fixed assets +€48,111
up €48,111 (+15.9%), from €302,170 to €350,280
of which Furniture and vehicles: +€69,766
- Current portion of long-term debt +€31,531
up €31,531 (+233.4%), from €13,509 to €45,040
- Profit (loss) carried forward +€26,765
up €26,765, from -€25,733 to €1,032
- Other debts +€14,131
up €14,131 (+8.9%), from €159,438 to €173,569
- Debts after one year -€13,737
down €13,737 (-11.4%), from €120,480 to €106,743
- Tax, wage and social debts -€5,007
down €5,007 (-95.1%), from €5,263 to €256
- Gross operating margin +€12,517
up €12,517 (+28.8%), from €43,489 to €56,006
- Depreciation -€6,909
down €6,909 (-22.2%), from €31,077 to €24,168
- Financial charges -€2,198
down €2,198 (-48.3%), from €4,556 to €2,358
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 | €335,949 | €385,181 | +€49,232 | +14.7% |
| Fixed assets | 21/28 | €302,170 | €350,280 | +€48,111 | +15.9% |
| Tangible fixed assets | 22/27 | €302,170 | €350,280 | +€48,111 | +15.9% |
| Land and buildings | 22 | €287,127 | €269,292 | -€17,835 | -6.2% |
| Plant, machinery and equipment | 23 | €6,826 | €3,005 | -€3,821 | -56.0% |
| Furniture and vehicles | 24 | €8,217 | €77,983 | +€69,766 | +849.1% |
| Current assets | 29/58 | €33,779 | €34,900 | +€1,122 | +3.3% |
| Amounts receivable within one year | 40/41 | €19,653 | €16,650 | -€3,003 | -15.3% |
| Trade receivables | 40 | €18,667 | €12,987 | -€5,680 | -30.4% |
| Other amounts receivable | 41 | €986 | €3,663 | +€2,676 | +271.3% |
| Cash at bank and in hand | 54/58 | €10,301 | €13,447 | +€3,146 | +30.5% |
| Deferred charges and accrued income | 490/1 | €3,825 | €4,803 | +€979 | +25.6% |
| Total equity and liabilities | 10/49 | €335,949 | €385,181 | +€49,232 | +14.7% |
| Equity | 10/15 | €31,536 | €58,301 | +€26,765 | +84.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,669 | €38,669 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,158 | €11,158 | = | 0.0% |
| Distributable reserves | 133 | €27,511 | €27,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,733 | €1,032 | +€26,765 | |
| Amounts payable | 17/49 | €304,413 | €326,880 | +€22,467 | +7.4% |
| Amounts payable after more than one year | 17 | €120,480 | €106,743 | -€13,737 | -11.4% |
| Financial debts | 170/4 | €120,480 | €106,743 | -€13,737 | -11.4% |
| Amounts payable within one year | 42/48 | €183,932 | €220,136 | +€36,204 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €13,509 | €45,040 | +€31,531 | +233.4% |
| Trade debts | 44 | €5,722 | €1,271 | -€4,451 | -77.8% |
| Suppliers | 440/4 | €5,722 | €1,271 | -€4,451 | -77.8% |
| Taxes, remuneration and social security | 45 | €5,263 | €256 | -€5,007 | -95.1% |
| Taxes | 450/3 | €5,263 | €256 | -€5,007 | -95.1% |
| Other amounts payable | 47/48 | €159,438 | €173,569 | +€14,131 | +8.9% |
| Non-recurring operating income | 76A | - | €6,091 | +€6,091 | |
| Remuneration, social security and pensions | 62 | €706 | €384 | -€322 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,077 | €24,168 | -€6,909 | -22.2% |
| Other operating charges | 640/8 | €1,927 | €2,076 | +€148 | +7.7% |
| Gross operating margin | 9900 | €43,489 | €56,006 | +€12,517 | +28.8% |
| Operating profit (loss) | 9901 | €9,779 | €29,379 | +€19,600 | +200.4% |
| Financial income | 75/76B | €313 | €0 | -€313 | -100.0% |
| Recurring financial income | 75 | €313 | €0 | -€313 | -100.0% |
| Financial charges | 65/66B | €4,556 | €2,358 | -€2,198 | -48.3% |
| Recurring financial charges | 65 | €4,556 | €2,358 | -€2,198 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €5,536 | €27,021 | +€21,485 | +388.1% |
| Income taxes | 67/77 | €275 | €256 | -€19 | -7.0% |
| Profit (loss) for the period | 9904 | €5,261 | €26,765 | +€21,504 | +408.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,261 | €26,765 | +€21,504 | +408.8% |
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 9 October 2026 via checked.be.