Colson & C°: 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.
Colson & C°
Largest movements
- Cash +€95,883
up €95,883 (+177.6%), from €53,991 to €149,874
mainly Net result for the year (+€80,657) and Depreciation (+€12,275)
- Tangible fixed assets -€7,757
down €7,757 (-10.5%), from €73,540 to €65,784
of which Other tangible fixed assets: -€10,210
- Receivables within one year -€2,894
down €2,894 (-15.7%), from €18,429 to €15,535
of which Other amounts receivable: -€2,079
- Profit (loss) carried forward +€80,657
up €80,657 (+29.8%), from -€270,387 to -€189,730
- Current portion of long-term debt -€9,361
no longer reported in 2025 (was €9,361)
- Other debts +€8,754
up €8,754 (+8.7%), from €100,159 to €108,913
- Trade debts +€5,362
up €5,362 (+52.4%), from €10,232 to €15,594
- Gross operating margin +€64,675
up €64,675 (+78.1%), from €82,852 to €147,527
- Staff costs +€5,892
up €5,892 (+13.3%), from €44,352 to €50,244
- Depreciation +€3,438
up €3,438 (+38.9%), from €8,838 to €12,275
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 | €149,636 | €236,645 | +€87,010 | +58.1% |
| Fixed assets | 21/28 | €73,590 | €65,834 | -€7,757 | -10.5% |
| Tangible fixed assets | 22/27 | €73,540 | €65,784 | -€7,757 | -10.5% |
| Plant, machinery and equipment | 23 | - | €2,453 | +€2,453 | |
| Other tangible fixed assets | 26 | €73,540 | €63,330 | -€10,210 | -13.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,045 | €170,812 | +€94,766 | +124.6% |
| Stocks and contracts in progress | 3 | €1,688 | €2,592 | +€904 | +53.6% |
| Stocks | 30/36 | €1,688 | €2,592 | +€904 | +53.6% |
| Amounts receivable within one year | 40/41 | €18,429 | €15,535 | -€2,894 | -15.7% |
| Trade receivables | 40 | €13,527 | €12,713 | -€815 | -6.0% |
| Other amounts receivable | 41 | €4,902 | €2,823 | -€2,079 | -42.4% |
| Cash at bank and in hand | 54/58 | €53,991 | €149,874 | +€95,883 | +177.6% |
| Deferred charges and accrued income | 490/1 | €1,937 | €2,811 | +€873 | +45.1% |
| Total equity and liabilities | 10/49 | €149,636 | €236,645 | +€87,010 | +58.1% |
| Equity | 10/15 | €445 | €81,102 | +€80,657 | +18139.0% |
| Contributions | 10/11 | €210,990 | €210,990 | = | 0.0% |
| Capital | 10 | €163,000 | €163,000 | = | 0.0% |
| Issued capital | 100 | €163,000 | €163,000 | = | 0.0% |
| Outside capital | 11 | €47,990 | €47,990 | = | 0.0% |
| Share premium | 1100/10 | €47,990 | €47,990 | = | 0.0% |
| Reserves | 13 | €59,842 | €59,842 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,300 | €16,300 | = | 0.0% |
| Legal reserve | 130 | €16,300 | €16,300 | = | 0.0% |
| Distributable reserves | 133 | €43,542 | €43,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€270,387 | -€189,730 | +€80,657 | +29.8% |
| Amounts payable | 17/49 | €149,191 | €155,544 | +€6,353 | +4.3% |
| Amounts payable after more than one year | 17 | €24,000 | €24,000 | = | 0.0% |
| Financial debts | 170/4 | €24,000 | €24,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €125,191 | €131,544 | +€6,353 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €9,361 | - | -€9,361 | |
| Trade debts | 44 | €10,232 | €15,594 | +€5,362 | +52.4% |
| Suppliers | 440/4 | €10,232 | €15,594 | +€5,362 | +52.4% |
| Taxes, remuneration and social security | 45 | €5,440 | €7,037 | +€1,598 | +29.4% |
| Taxes | 450/3 | €180 | €300 | +€120 | +66.7% |
| Remuneration and social security | 454/9 | €5,259 | €6,737 | +€1,478 | +28.1% |
| Other amounts payable | 47/48 | €100,159 | €108,913 | +€8,754 | +8.7% |
| Non-recurring operating income | 76A | €545 | - | -€545 | |
| Remuneration, social security and pensions | 62 | €44,352 | €50,244 | +€5,892 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,838 | €12,275 | +€3,438 | +38.9% |
| Other operating charges | 640/8 | €729 | €2,102 | +€1,373 | +188.3% |
| Gross operating margin | 9900 | €82,852 | €147,527 | +€64,675 | +78.1% |
| Operating profit (loss) | 9901 | €28,934 | €82,906 | +€53,972 | +186.5% |
| Financial income | 75/76B | €955 | €10 | -€945 | -99.0% |
| Recurring financial income | 75 | €955 | €10 | -€945 | -99.0% |
| Financial charges | 65/66B | €2,551 | €1,964 | -€587 | -23.0% |
| Recurring financial charges | 65 | €2,551 | €1,964 | -€587 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €27,338 | €80,951 | +€53,614 | +196.1% |
| Income taxes | 67/77 | €189 | €294 | +€105 | +55.4% |
| Profit (loss) for the period | 9904 | €27,148 | €80,657 | +€53,509 | +197.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,148 | €80,657 | +€53,509 | +197.1% |
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 8 October 2026 via checked.be.