COLSON 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.
COLSON CONSULTING
Largest movements
- Receivables within one year -€12,400
down €12,400 (-39.3%), from €31,540 to €19,139
of which Other amounts receivable: -€15,030
- Cash +€10,878
up €10,878 (+5.7%), from €189,325 to €200,202
mainly Tax, wage and social debts (+€15,792) and Net result for the year (+€13,712)
- Tangible fixed assets -€9,155
down €9,155 (-7.6%), from €120,309 to €111,154
of which Land and buildings: -€9,138
- Other debts -€45,018
down €45,018 (-51.7%), from €87,156 to €42,138
- Tax, wage and social debts +€15,792
up €15,792 (+322%), from €4,902 to €20,693
of which Taxes: +€12,047
- Reserves +€11,183
up €11,183 (+6.6%), from €168,515 to €179,697
- Accrued charges and deferred income +€5,588
up €5,588 (+142%), from €3,932 to €9,520
- Financial charges -€45,856
down €45,856 (-89.3%), from €51,374 to €5,518
- Gross operating margin -€26,678
down €26,678 (-37.5%), from €71,213 to €44,535
- Taxes +€5,165
up €5,165 (+468%), from €1,104 to €6,269
- Staff costs -€1,858
down €1,858 (-20.6%), from €9,025 to €7,167
- Depreciation -€764
down €764 (-6.9%), from €11,024 to €10,260
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 | €341,812 | €331,275 | -€10,537 | -3.1% |
| Fixed assets | 21/28 | €120,309 | €111,154 | -€9,155 | -7.6% |
| Tangible fixed assets | 22/27 | €120,309 | €111,154 | -€9,155 | -7.6% |
| Land and buildings | 22 | €118,928 | €109,790 | -€9,138 | -7.7% |
| Plant, machinery and equipment | 23 | €91 | €0 | -€91 | -100% |
| Furniture and vehicles | 24 | €1,290 | €1,364 | +€73 | +5.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €221,503 | €220,121 | -€1,382 | -0.6% |
| Amounts receivable within one year | 40/41 | €31,540 | €19,139 | -€12,400 | -39.3% |
| Trade receivables | 40 | €16,456 | €19,086 | +€2,630 | +16.0% |
| Other amounts receivable | 41 | €15,084 | €53 | -€15,030 | -99.6% |
| Cash at bank and in hand | 54/58 | €189,325 | €200,202 | +€10,878 | +5.7% |
| Deferred charges and accrued income | 490/1 | €639 | €779 | +€141 | +22.1% |
| Total equity and liabilities | 10/49 | €341,812 | €331,275 | -€10,537 | -3.1% |
| Equity | 10/15 | €241,385 | €255,097 | +€13,712 | +5.7% |
| Contributions | 10/11 | €75,400 | €75,400 | = | 0.0% |
| Reserves | 13 | €168,515 | €179,697 | +€11,183 | +6.6% |
| Distributable reserves | 133 | €168,515 | €179,697 | +€11,183 | +6.6% |
| Profit (loss) carried forward | 14 | -€2,530 | €0 | +€2,530 | |
| Amounts payable | 17/49 | €100,427 | €76,178 | -€24,250 | -24.1% |
| Amounts payable within one year | 42/48 | €96,495 | €66,658 | -€29,837 | -30.9% |
| Financial debts | 43 | €1,346 | €266 | -€1,080 | -80.2% |
| Credit institutions | 430/8 | €1,346 | €266 | -€1,080 | -80.2% |
| Trade debts | 44 | €3,092 | €3,561 | +€469 | +15.2% |
| Suppliers | 440/4 | €3,092 | €3,561 | +€469 | +15.2% |
| Taxes, remuneration and social security | 45 | €4,902 | €20,693 | +€15,792 | +322% |
| Taxes | 450/3 | €3,372 | €15,419 | +€12,047 | +357% |
| Remuneration and social security | 454/9 | €1,529 | €5,274 | +€3,745 | +245% |
| Other amounts payable | 47/48 | €87,156 | €42,138 | -€45,018 | -51.7% |
| Accrued charges and deferred income | 492/3 | €3,932 | €9,520 | +€5,588 | +142% |
| Remuneration, social security and pensions | 62 | €9,025 | €7,167 | -€1,858 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,024 | €10,260 | -€764 | -6.9% |
| Other operating charges | 640/8 | €2,019 | €2,222 | +€203 | +10.1% |
| Gross operating margin | 9900 | €71,213 | €44,535 | -€26,678 | -37.5% |
| Operating profit (loss) | 9901 | €49,144 | €24,885 | -€24,259 | -49.4% |
| Financial income | 75/76B | €805 | €614 | -€190 | -23.7% |
| Recurring financial income | 75 | €805 | €614 | -€190 | -23.7% |
| Financial charges | 65/66B | €51,374 | €5,518 | -€45,856 | -89.3% |
| Recurring financial charges | 65 | €51,374 | €5,518 | -€45,856 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,425 | €19,982 | +€21,407 | |
| Income taxes | 67/77 | €1,104 | €6,269 | +€5,165 | +468% |
| Profit (loss) for the period | 9904 | -€2,530 | €13,712 | +€16,242 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,530 | €13,712 | +€16,242 |
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 13 October 2026 via checked.be.