COLSIMMO: 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.
COLSIMMO
Largest movements
- Cash -€23,845
down €23,845 (-37.0%), from €64,493 to €40,649
mainly Investment in fixed assets (net) (-€38,335) and Debts after one year (-€25,994)
- Tangible fixed assets +€18,561
up €18,561 (+4.0%), from €462,942 to €481,503
of which Land and buildings: +€42,545
- Receivables within one year +€16,430
up €16,430 (+131.0%), from €12,539 to €28,969
of which Other amounts receivable: +€17,011
- Reserves +€35,000
up €35,000 (+44.3%), from €79,000 to €114,000
- Debts after one year -€25,994
down €25,994 (-8.7%), from €298,059 to €272,066
- Gross operating margin +€24,894
up €24,894 (+55.7%), from €44,724 to €69,618
- Depreciation +€4,491
up €4,491 (+29.4%), from €15,283 to €19,774
- Taxes +€3,483
up €3,483 (+58.9%), from €5,917 to €9,399
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 | €607,619 | €618,071 | +€10,452 | +1.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €462,942 | €481,503 | +€18,561 | +4.0% |
| Tangible fixed assets | 22/27 | €462,942 | €481,503 | +€18,561 | +4.0% |
| Land and buildings | 22 | €391,944 | €434,489 | +€42,545 | +10.9% |
| Plant, machinery and equipment | 23 | €18,834 | €14,774 | -€4,060 | -21.6% |
| Furniture and vehicles | 24 | - | €2,538 | +€2,538 | |
| Assets under construction and advance payments | 27 | €52,164 | €29,701 | -€22,463 | -43.1% |
| Current assets | 29/58 | €144,677 | €136,568 | -€8,109 | -5.6% |
| Stocks and contracts in progress | 3 | €66,951 | €66,951 | = | 0.0% |
| Stocks | 30/36 | €66,951 | €66,951 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,539 | €28,969 | +€16,430 | +131.0% |
| Trade receivables | 40 | €581 | €0 | -€581 | -100.0% |
| Other amounts receivable | 41 | €11,958 | €28,969 | +€17,011 | +142.3% |
| Cash at bank and in hand | 54/58 | €64,493 | €40,649 | -€23,845 | -37.0% |
| Deferred charges and accrued income | 490/1 | €694 | €0 | -€694 | -100.0% |
| Total equity and liabilities | 10/49 | €607,619 | €618,071 | +€10,452 | +1.7% |
| Equity | 10/15 | €262,263 | €296,820 | +€34,557 | +13.2% |
| Contributions | 10/11 | €182,432 | €182,432 | = | 0.0% |
| Reserves | 13 | €79,000 | €114,000 | +€35,000 | +44.3% |
| Distributable reserves | 133 | €79,000 | €114,000 | +€35,000 | +44.3% |
| Profit (loss) carried forward | 14 | €830 | €387 | -€443 | -53.4% |
| Amounts payable | 17/49 | €345,356 | €321,251 | -€24,105 | -7.0% |
| Amounts payable after more than one year | 17 | €298,059 | €272,066 | -€25,994 | -8.7% |
| Financial debts | 170/4 | €298,059 | €272,066 | -€25,994 | -8.7% |
| Amounts payable within one year | 42/48 | €47,167 | €49,119 | +€1,951 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €44,955 | €45,994 | +€1,039 | +2.3% |
| Trade debts | 44 | €194 | €320 | +€126 | +65.3% |
| Suppliers | 440/4 | €194 | €320 | +€126 | +65.3% |
| Taxes, remuneration and social security | 45 | €2,019 | €2,805 | +€786 | +38.9% |
| Taxes | 450/3 | €2,019 | €2,805 | +€786 | +38.9% |
| Accrued charges and deferred income | 492/3 | €130 | €67 | -€63 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,283 | €19,774 | +€4,491 | +29.4% |
| Other operating charges | 640/8 | €314 | €267 | -€47 | -15.0% |
| Gross operating margin | 9900 | €44,724 | €69,618 | +€24,894 | +55.7% |
| Operating profit (loss) | 9901 | €29,127 | €49,577 | +€20,450 | +70.2% |
| Financial income | 75/76B | €640 | €1,151 | +€511 | +79.9% |
| Recurring financial income | 75 | €640 | €1,151 | +€511 | +79.9% |
| Financial charges | 65/66B | €6,099 | €6,771 | +€672 | +11.0% |
| Recurring financial charges | 65 | €6,099 | €6,771 | +€672 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €23,667 | €43,956 | +€20,289 | +85.7% |
| Income taxes | 67/77 | €5,917 | €9,399 | +€3,483 | +58.9% |
| Profit (loss) for the period | 9904 | €17,751 | €34,557 | +€16,806 | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,751 | €34,557 | +€16,806 | +94.7% |
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 29 September 2026 via checked.be.