COLOTHEQUE: 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.
COLOTHEQUE
Largest movements
- Current investments -€19,747
down €19,747 (-17.8%), from €111,076 to €91,329
- Cash -€5,658
down €5,658 (-71.2%), from €7,948 to €2,290
mainly Net result for the year (-€26,638) and Receivables within one year (-€2,271)
- Deferred charges and accrued income -€2,966
no longer reported in 2025 (was €2,966)
- Receivables within one year +€2,271
new in 2025: €2,271
- Reserves -€29,200
down €29,200 (-62.1%), from €47,009 to €17,809
of which Tax-exempt reserves: -€29,200
- Profit (loss) carried forward +€2,562
up €2,562 (+3.9%), from €66,133 to €68,695
- Purchases and services +€247,997
up €247,997 (+1250.3%), from €19,835 to €267,832
- Gross operating margin -€8,444
down €8,444 (-46.7%), from -€18,099 to -€26,543
- Financial charges +€5,764
up €5,764 (+326.0%), from €1,768 to €7,532
- Financial income +€1,509
up €1,509 (+20.2%), from €7,471 to €8,980
- Other operating charges +€581
up €581 (+150.1%), from €387 to €968
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 | €121,990 | €95,890 | -€26,100 | -21.4% |
| Current assets | 29/58 | €121,990 | €95,890 | -€26,100 | -21.4% |
| Amounts receivable within one year | 40/41 | - | €2,271 | +€2,271 | |
| Other amounts receivable | 41 | - | €2,271 | +€2,271 | |
| Current investments | 50/53 | €111,076 | €91,329 | -€19,747 | -17.8% |
| Cash at bank and in hand | 54/58 | €7,948 | €2,290 | -€5,658 | -71.2% |
| Deferred charges and accrued income | 490/1 | €2,966 | - | -€2,966 | |
| Total equity and liabilities | 10/49 | €121,990 | €95,890 | -€26,100 | -21.4% |
| Equity | 10/15 | €113,142 | €86,504 | -€26,638 | -23.5% |
| Reserves | 13 | €47,009 | €17,809 | -€29,200 | -62.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €45,150 | €15,950 | -€29,200 | -64.7% |
| Profit (loss) carried forward | 14 | €66,133 | €68,695 | +€2,562 | +3.9% |
| Amounts payable | 17/49 | €8,848 | €9,386 | +€538 | +6.1% |
| Amounts payable within one year | 42/48 | €8,848 | €9,386 | +€538 | +6.1% |
| Other amounts payable | 47/48 | €8,848 | €9,386 | +€538 | +6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,835 | €267,832 | +€247,997 | +1250.3% |
| Other operating charges | 640/8 | €387 | €968 | +€581 | +150.1% |
| Gross operating margin | 9900 | -€18,099 | -€26,543 | -€8,444 | -46.7% |
| Operating profit (loss) | 9901 | -€18,486 | -€27,511 | -€9,025 | -48.8% |
| Financial income | 75/76B | €7,471 | €8,980 | +€1,509 | +20.2% |
| Recurring financial income | 75 | €7,471 | €8,980 | +€1,509 | +20.2% |
| Financial charges | 65/66B | €1,768 | €7,532 | +€5,764 | +326.0% |
| Recurring financial charges | 65 | €1,768 | €7,532 | +€5,764 | +326.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,783 | -€26,063 | -€13,280 | -103.9% |
| Income taxes | 67/77 | - | €575 | +€575 | |
| Profit (loss) for the period | 9904 | -€12,783 | -€26,638 | -€13,855 | -108.4% |
| Transfer from tax-exempt reserves | 789 | €13,044 | €29,200 | +€16,156 | +123.9% |
| Profit (loss) for the period to be appropriated | 9905 | €261 | €2,562 | +€2,301 | +881.6% |
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.