COLSON CTB: 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 CTB
Largest movements
- Cash +€244,695
up €244,695 (+46.9%), from €521,664 to €766,359
mainly Debts after one year (+€192,937) and Net result for the year (+€154,985)
- Tangible fixed assets -€105,868
down €105,868 (-9.1%), from €1.2m to €1.1m
of which Land and buildings: -€62,315
- Receivables within one year -€49,218
down €49,218 (-10.7%), from €460,920 to €411,702
of which Trade receivables: -€43,512
- Other debts -€300,361
down €300,361 (-97.8%), from €307,075 to €6,714
- Debts after one year +€192,937
up €192,937 (+74.0%), from €260,810 to €453,747
- Reserves +€154,985
up €154,985 (+10.6%), from €1.5m to €1.6m
of which Distributable reserves: +€179,061
- Tax, wage and social debts +€40,696
up €40,696 (+57.1%), from €71,325 to €112,021
of which Taxes: +€33,727
- Trade debts +€24,654
up €24,654 (+88.1%), from €27,972 to €52,626
- Gross operating margin +€231,141
up €231,141 (+26.7%), from €865,535 to €1.1m
- Taxes +€62,930
up €62,930 (+487%), from €12,924 to €75,854
- Staff costs +€52,417
up €52,417 (+7.6%), from €689,669 to €742,086
- Financial charges +€14,196
up €14,196 (+186%), from €7,629 to €21,824
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 | €2,271,051 | €2,381,709 | +€110,658 | +4.9% |
| Fixed assets | 21/28 | €1,163,731 | €1,057,343 | -€106,388 | -9.1% |
| Intangible fixed assets | 21 | €1,446 | €926 | -€520 | -36.0% |
| Tangible fixed assets | 22/27 | €1,162,285 | €1,056,417 | -€105,868 | -9.1% |
| Land and buildings | 22 | €946,419 | €884,104 | -€62,315 | -6.6% |
| Plant, machinery and equipment | 23 | €32,689 | €29,199 | -€3,491 | -10.7% |
| Furniture and vehicles | 24 | €183,176 | €143,114 | -€40,062 | -21.9% |
| Current assets | 29/58 | €1,107,320 | €1,324,366 | +€217,046 | +19.6% |
| Stocks and contracts in progress | 3 | €104,426 | €118,397 | +€13,971 | +13.4% |
| Stocks | 30/36 | €104,426 | €118,397 | +€13,971 | +13.4% |
| Amounts receivable within one year | 40/41 | €460,920 | €411,702 | -€49,218 | -10.7% |
| Trade receivables | 40 | €417,331 | €373,819 | -€43,512 | -10.4% |
| Other amounts receivable | 41 | €43,589 | €37,883 | -€5,706 | -13.1% |
| Cash at bank and in hand | 54/58 | €521,664 | €766,359 | +€244,695 | +46.9% |
| Deferred charges and accrued income | 490/1 | €20,311 | €27,909 | +€7,598 | +37.4% |
| Total equity and liabilities | 10/49 | €2,271,051 | €2,381,709 | +€110,658 | +4.9% |
| Equity | 10/15 | €1,516,802 | €1,671,787 | +€154,985 | +10.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,455,302 | €1,610,287 | +€154,985 | +10.6% |
| Non-distributable reserves | 130/1 | €78,150 | €78,150 | = | 0.0% |
| Legal reserve | 130 | €78,150 | €78,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €152,976 | €128,899 | -€24,077 | -15.7% |
| Distributable reserves | 133 | €1,224,176 | €1,403,237 | +€179,061 | +14.6% |
| Provisions and deferred taxes | 16 | €43,332 | €36,335 | -€6,998 | -16.1% |
| Deferred taxes | 168 | €43,332 | €36,335 | -€6,998 | -16.1% |
| Amounts payable | 17/49 | €710,916 | €673,588 | -€37,329 | -5.3% |
| Amounts payable after more than one year | 17 | €260,810 | €453,747 | +€192,937 | +74.0% |
| Financial debts | 170/4 | €260,810 | €453,747 | +€192,937 | +74.0% |
| Amounts payable within one year | 42/48 | €447,190 | €208,424 | -€238,766 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €40,818 | €37,063 | -€3,755 | -9.2% |
| Trade debts | 44 | €27,972 | €52,626 | +€24,654 | +88.1% |
| Suppliers | 440/4 | €27,972 | €52,626 | +€24,654 | +88.1% |
| Taxes, remuneration and social security | 45 | €71,325 | €112,021 | +€40,696 | +57.1% |
| Taxes | 450/3 | €7,394 | €41,121 | +€33,727 | +456% |
| Remuneration and social security | 454/9 | €63,931 | €70,900 | +€6,969 | +10.9% |
| Other amounts payable | 47/48 | €307,075 | €6,714 | -€300,361 | -97.8% |
| Accrued charges and deferred income | 492/3 | €2,917 | €11,417 | +€8,500 | +291% |
| Remuneration, social security and pensions | 62 | €689,669 | €742,086 | +€52,417 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,515 | €108,829 | +€3,314 | +3.1% |
| Other operating charges | 640/8 | €19,492 | €16,375 | -€3,117 | -16.0% |
| Gross operating margin | 9900 | €865,535 | €1,096,677 | +€231,141 | +26.7% |
| Operating profit (loss) | 9901 | €50,859 | €229,387 | +€178,527 | +351% |
| Financial income | 75/76B | €10,791 | €16,278 | +€5,488 | +50.9% |
| Recurring financial income | 75 | €10,791 | €16,278 | +€5,488 | +50.9% |
| Financial charges | 65/66B | €7,629 | €21,824 | +€14,196 | +186% |
| Recurring financial charges | 65 | €7,629 | €21,824 | +€14,196 | +186% |
| Profit (loss) for the period before taxes | 9903 | €54,021 | €223,841 | +€169,819 | +314% |
| Transfer from deferred taxes | 780 | €1,343 | €6,998 | +€5,655 | +421% |
| Income taxes | 67/77 | €12,924 | €75,854 | +€62,930 | +487% |
| Profit (loss) for the period | 9904 | €42,440 | €154,985 | +€112,545 | +265% |
| Transfer from tax-exempt reserves | 789 | €4,621 | €24,077 | +€19,456 | +421% |
| Profit (loss) for the period to be appropriated | 9905 | €47,061 | €179,061 | +€132,000 | +280% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.