COLPHEN & PARTNERS: 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.
COLPHEN & PARTNERS
Largest movements
- Cash -€102,736
down €102,736 (-24.6%), from €417,864 to €315,128
mainly Contributions, distributions and other (-€331,550) and Other debts (-€77,350)
- Receivables within one year +€57,473
up €57,473 (+31,561%), from €182 to €57,655
of which Trade receivables: +€57,393
- Deferred charges and accrued income -€20,420
down €20,420 (-97.7%), from €20,897 to €477
- Other debts -€77,350
down €77,350 (-18.9%), from €408,900 to €331,550
- Accrued charges and deferred income +€11,550
new in 2025: €11,550
- Gross operating margin -€77,512
down €77,512 (-18.9%), from €409,845 to €332,333
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 | €438,943 | €373,260 | -€65,683 | -15.0% |
| Current assets | 29/58 | €438,943 | €373,260 | -€65,683 | -15.0% |
| Amounts receivable within one year | 40/41 | €182 | €57,655 | +€57,473 | +31,561% |
| Trade receivables | 40 | - | €57,393 | +€57,393 | |
| Other amounts receivable | 41 | €182 | €262 | +€79 | +43.6% |
| Cash at bank and in hand | 54/58 | €417,864 | €315,128 | -€102,736 | -24.6% |
| Deferred charges and accrued income | 490/1 | €20,897 | €477 | -€20,420 | -97.7% |
| Total equity and liabilities | 10/49 | €438,943 | €373,260 | -€65,683 | -15.0% |
| Equity | 10/15 | €29,899 | €30,033 | +€134 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,899 | €10,033 | +€134 | +1.4% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €7,899 | €10,033 | +€2,134 | +27.0% |
| Amounts payable | 17/49 | €409,044 | €343,227 | -€65,818 | -16.1% |
| Amounts payable within one year | 42/48 | €409,044 | €331,677 | -€77,368 | -18.9% |
| Trade debts | 44 | €41 | €72 | +€31 | +74.5% |
| Suppliers | 440/4 | €41 | €72 | +€31 | +74.5% |
| Taxes, remuneration and social security | 45 | €103 | €55 | -€48 | -46.7% |
| Taxes | 450/3 | €103 | €55 | -€48 | -46.7% |
| Other amounts payable | 47/48 | €408,900 | €331,550 | -€77,350 | -18.9% |
| Accrued charges and deferred income | 492/3 | - | €11,550 | +€11,550 | |
| Other operating charges | 640/8 | €580 | €520 | -€61 | -10.4% |
| Gross operating margin | 9900 | €409,845 | €332,333 | -€77,512 | -18.9% |
| Operating profit (loss) | 9901 | €409,264 | €331,813 | -€77,451 | -18.9% |
| Financial charges | 65/66B | €202 | €74 | -€128 | -63.6% |
| Recurring financial charges | 65 | €202 | €74 | -€128 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €409,062 | €331,739 | -€77,323 | -18.9% |
| Income taxes | 67/77 | €103 | €55 | -€48 | -46.7% |
| Profit (loss) for the period | 9904 | €408,959 | €331,684 | -€77,275 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €408,959 | €331,684 | -€77,275 | -18.9% |
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 20 October 2026 via checked.be.