COLPAERT: 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.
COLPAERT
Largest movements
- Receivables within one year +€9,106
up €9,106 (+97.3%), from €9,360 to €18,466
of which Other amounts receivable: +€6,378
- Stocks and contracts +€5,493
up €5,493 (+2.1%), from €262,847 to €268,340
- Tangible fixed assets -€5,415
down €5,415 (-51.1%), from €10,600 to €5,185
of which Furniture and vehicles: -€5,365
- Profit (loss) carried forward -€22,079
down €22,079, from €12,325 to -€9,754
- Trade debts +€15,979
up €15,979 (+96.4%), from €16,572 to €32,551
- Other debts +€5,965
up €5,965 (+2.8%), from €215,295 to €221,260
- Tax, wage and social debts +€5,029
up €5,029 (+27.4%), from €18,348 to €23,377
- Current portion of long-term debt -€4,366
down €4,366 (-100%), from €4,366 to €0
- Gross operating margin -€19,991
down €19,991, from €17,284 to -€2,707
- Depreciation -€2,969
down €2,969 (-35.4%), from €8,384 to €5,415
- Other operating charges +€1,362
up €1,362 (+11.5%), from €11,838 to €13,200
- Financial charges -€617
down €617 (-63.8%), from €968 to €350
- Write-downs +€252
up €252, from -€252 to €0
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 | €300,072 | €304,562 | +€4,490 | +1.5% |
| Fixed assets | 21/28 | €10,600 | €5,185 | -€5,415 | -51.1% |
| Tangible fixed assets | 22/27 | €10,600 | €5,185 | -€5,415 | -51.1% |
| Land and buildings | 22 | €5,185 | €5,185 | = | 0.0% |
| Plant, machinery and equipment | 23 | €50 | €0 | -€50 | -100% |
| Furniture and vehicles | 24 | €5,365 | €0 | -€5,365 | -100% |
| Current assets | 29/58 | €289,471 | €299,377 | +€9,906 | +3.4% |
| Stocks and contracts in progress | 3 | €262,847 | €268,340 | +€5,493 | +2.1% |
| Stocks | 30/36 | €262,847 | €268,340 | +€5,493 | +2.1% |
| Amounts receivable within one year | 40/41 | €9,360 | €18,466 | +€9,106 | +97.3% |
| Trade receivables | 40 | €9,360 | €12,088 | +€2,728 | +29.1% |
| Other amounts receivable | 41 | - | €6,378 | +€6,378 | |
| Cash at bank and in hand | 54/58 | €6,408 | €4,316 | -€2,092 | -32.6% |
| Deferred charges and accrued income | 490/1 | €10,857 | €8,255 | -€2,601 | -24.0% |
| Total equity and liabilities | 10/49 | €300,072 | €304,562 | +€4,490 | +1.5% |
| Equity | 10/15 | €45,491 | €23,411 | -€22,079 | -48.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,615 | €14,615 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,178 | €7,178 | = | 0.0% |
| Distributable reserves | 133 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,325 | -€9,754 | -€22,079 | |
| Amounts payable | 17/49 | €254,581 | €281,151 | +€26,570 | +10.4% |
| Amounts payable within one year | 42/48 | €254,581 | €281,151 | +€26,570 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €4,366 | €0 | -€4,366 | -100% |
| Trade debts | 44 | €16,572 | €32,551 | +€15,979 | +96.4% |
| Suppliers | 440/4 | €16,572 | €32,551 | +€15,979 | +96.4% |
| Advances received on contracts in progress | 46 | - | €3,962 | +€3,962 | |
| Taxes, remuneration and social security | 45 | €18,348 | €23,377 | +€5,029 | +27.4% |
| Taxes | 450/3 | €18,348 | €23,377 | +€5,029 | +27.4% |
| Other amounts payable | 47/48 | €215,295 | €221,260 | +€5,965 | +2.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,384 | €5,415 | -€2,969 | -35.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€252 | €0 | +€252 | |
| Other operating charges | 640/8 | €11,838 | €13,200 | +€1,362 | +11.5% |
| Non-recurring operating charges | 66A | €305 | €0 | -€305 | -100% |
| Gross operating margin | 9900 | €17,284 | -€2,707 | -€19,991 | |
| Operating profit (loss) | 9901 | -€2,991 | -€21,322 | -€18,332 | -613% |
| Financial income | 75/76B | €226 | €27 | -€199 | -88.2% |
| Recurring financial income | 75 | €226 | €27 | -€199 | -88.2% |
| Financial charges | 65/66B | €968 | €350 | -€617 | -63.8% |
| Recurring financial charges | 65 | €968 | €350 | -€617 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,732 | -€21,646 | -€17,914 | -480% |
| Income taxes | 67/77 | €611 | €433 | -€177 | -29.0% |
| Profit (loss) for the period | 9904 | -€4,343 | -€22,079 | -€17,736 | -408% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,343 | -€22,079 | -€17,736 | -408% |
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 16 October 2026 via checked.be.