Colpeo Consulting: 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.
Colpeo Consulting
Largest movements
- Current investments -€21,672
down €21,672 (-19.3%), from €112,581 to €90,909
- Cash +€13,306
up €13,306 (+29.8%), from €44,713 to €58,019
mainly Net result for the year (+€80,854) and Current investments (+€21,672)
- Tangible fixed assets -€6,650
down €6,650 (-72.9%), from €9,127 to €2,478
- Profit (loss) carried forward -€15,879
no longer reported in 2025 (was €15,879)
- Other debts +€11,673
up €11,673 (+16.5%), from €70,550 to €82,223
- Tax, wage and social debts -€9,758
down €9,758 (-43.1%), from €22,650 to €12,892
- Gross operating margin -€28,427
down €28,427 (-20.6%), from €137,697 to €109,270
- Taxes -€4,392
down €4,392 (-16.3%), from €26,873 to €22,481
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 | €198,447 | €184,114 | -€14,333 | -7.2% |
| Fixed assets | 21/28 | €9,152 | €2,503 | -€6,650 | -72.7% |
| Tangible fixed assets | 22/27 | €9,127 | €2,478 | -€6,650 | -72.9% |
| Furniture and vehicles | 24 | €9,127 | €2,478 | -€6,650 | -72.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €189,295 | €181,612 | -€7,683 | -4.1% |
| Amounts receivable within one year | 40/41 | €31,581 | €32,207 | +€626 | +2.0% |
| Trade receivables | 40 | €31,581 | €30,492 | -€1,089 | -3.4% |
| Other amounts receivable | 41 | - | €1,715 | +€1,715 | |
| Current investments | 50/53 | €112,581 | €90,909 | -€21,672 | -19.3% |
| Cash at bank and in hand | 54/58 | €44,713 | €58,019 | +€13,306 | +29.8% |
| Deferred charges and accrued income | 490/1 | €420 | €477 | +€57 | +13.6% |
| Total equity and liabilities | 10/49 | €198,447 | €184,114 | -€14,333 | -7.2% |
| Equity | 10/15 | €104,479 | €88,600 | -€15,879 | -15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,000 | €70,000 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,879 | - | -€15,879 | |
| Amounts payable | 17/49 | €93,968 | €95,514 | +€1,546 | +1.6% |
| Amounts payable within one year | 42/48 | €93,968 | €95,514 | +€1,546 | +1.6% |
| Trade debts | 44 | €768 | €399 | -€369 | -48.0% |
| Suppliers | 440/4 | €768 | €399 | -€369 | -48.0% |
| Taxes, remuneration and social security | 45 | €22,650 | €12,892 | -€9,758 | -43.1% |
| Taxes | 450/3 | €22,650 | €12,892 | -€9,758 | -43.1% |
| Other amounts payable | 47/48 | €70,550 | €82,223 | +€11,673 | +16.5% |
| Non-recurring operating income | 76A | €14,945 | €1,747 | -€13,198 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,650 | €6,650 | = | 0.0% |
| Other operating charges | 640/8 | €450 | €400 | -€51 | -11.3% |
| Gross operating margin | 9900 | €137,697 | €109,270 | -€28,427 | -20.6% |
| Operating profit (loss) | 9901 | €130,597 | €102,221 | -€28,376 | -21.7% |
| Financial income | 75/76B | €161 | €1,182 | +€1,020 | +632% |
| Recurring financial income | 75 | €161 | €1,182 | +€1,020 | +632% |
| Financial charges | 65/66B | €67 | €67 | = | 0.0% |
| Recurring financial charges | 65 | €67 | €67 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €130,691 | €103,335 | -€27,356 | -20.9% |
| Income taxes | 67/77 | €26,873 | €22,481 | -€4,392 | -16.3% |
| Profit (loss) for the period | 9904 | €103,818 | €80,854 | -€22,964 | -22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,818 | €80,854 | -€22,964 | -22.1% |
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 30 October 2026 via checked.be.