COLOUCHA CONSULT: 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.
COLOUCHA CONSULT
Largest movements
- Cash +€47,682
up €47,682 (+50.8%), from €93,854 to €141,537
mainly Net result for the year (+€73,817) and Depreciation (+€14,100)
- Current investments +€44,888
up €44,888 (+99.8%), from €45,000 to €89,888
- Tangible fixed assets -€9,604
down €9,604 (-21.6%), from €44,370 to €34,766
of which Furniture and vehicles: -€12,466
- Receivables within one year -€3,348
down €3,348 (-20.3%), from €16,465 to €13,117
- Profit (loss) carried forward +€73,817
up €73,817 (+59.2%), from €124,703 to €198,520
- Tax, wage and social debts +€6,634
up €6,634 (+15.4%), from €42,961 to €49,596
- Depreciation +€1,347
up €1,347 (+10.6%), from €12,753 to €14,100
- Financial charges -€1,277
down €1,277 (-37.0%), from €3,448 to €2,171
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 | €200,914 | €283,057 | +€82,143 | +40.9% |
| Fixed assets | 21/28 | €44,370 | €34,766 | -€9,604 | -21.6% |
| Tangible fixed assets | 22/27 | €44,370 | €34,766 | -€9,604 | -21.6% |
| Plant, machinery and equipment | 23 | €1,770 | €4,003 | +€2,232 | +126.1% |
| Furniture and vehicles | 24 | €42,600 | €30,134 | -€12,466 | -29.3% |
| Assets under construction and advance payments | 27 | - | €630 | +€630 | |
| Current assets | 29/58 | €156,544 | €248,291 | +€91,747 | +58.6% |
| Amounts receivable within one year | 40/41 | €16,465 | €13,117 | -€3,348 | -20.3% |
| Trade receivables | 40 | €16,465 | €13,117 | -€3,348 | -20.3% |
| Current investments | 50/53 | €45,000 | €89,888 | +€44,888 | +99.8% |
| Cash at bank and in hand | 54/58 | €93,854 | €141,537 | +€47,682 | +50.8% |
| Deferred charges and accrued income | 490/1 | €1,224 | €3,749 | +€2,524 | +206.2% |
| Total equity and liabilities | 10/49 | €200,914 | €283,057 | +€82,143 | +40.9% |
| Equity | 10/15 | €129,703 | €203,520 | +€73,817 | +56.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,703 | €198,520 | +€73,817 | +59.2% |
| Amounts payable | 17/49 | €71,211 | €79,537 | +€8,326 | +11.7% |
| Amounts payable within one year | 42/48 | €71,211 | €79,537 | +€8,326 | +11.7% |
| Trade debts | 44 | €1,053 | €2,659 | +€1,606 | +152.5% |
| Suppliers | 440/4 | €1,053 | €2,659 | +€1,606 | +152.5% |
| Taxes, remuneration and social security | 45 | €42,961 | €49,596 | +€6,634 | +15.4% |
| Taxes | 450/3 | €42,961 | €49,596 | +€6,634 | +15.4% |
| Other amounts payable | 47/48 | €27,197 | €27,282 | +€85 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,753 | €14,100 | +€1,347 | +10.6% |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | €108,446 | €108,728 | +€283 | +0.3% |
| Operating profit (loss) | 9901 | €95,693 | €94,628 | -€1,065 | -1.1% |
| Financial income | 75/76B | €749 | €1,075 | +€326 | +43.6% |
| Recurring financial income | 75 | €749 | €1,075 | +€326 | +43.6% |
| Financial charges | 65/66B | €3,448 | €2,171 | -€1,277 | -37.0% |
| Recurring financial charges | 65 | €3,448 | €2,171 | -€1,277 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €92,993 | €93,532 | +€538 | +0.6% |
| Income taxes | 67/77 | €19,659 | €19,715 | +€56 | +0.3% |
| Profit (loss) for the period | 9904 | €73,334 | €73,817 | +€482 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,334 | €73,817 | +€482 | +0.7% |
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 11 October 2026 via checked.be.