COLSON ELODIE: 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 ELODIE
Largest movements
- Tangible fixed assets +€99,263
up €99,263 (+2,349%), from €4,226 to €103,489
of which Assets under construction and advance payments: +€68,500
- Receivables within one year -€29,817
down €29,817 (-95.7%), from €31,155 to €1,338
of which Other amounts receivable: -€23,221
- Cash -€20,002
down €20,002 (-79.2%), from €25,239 to €5,238
mainly Investment in fixed assets (net) (-€103,500) and Deferred charges and accrued income (-€3,177)
- Deferred charges and accrued income +€3,177
new in 2025: €3,177
- Profit (loss) carried forward +€31,414
up €31,414 (+58.5%), from €53,660 to €85,074
- Other debts +€18,082
new in 2025: €18,082
- Contributions +€2,500
new in 2025: €2,500
- Gross operating margin +€25,419
up €25,419 (+131%), from €19,393 to €44,812
- Taxes +€5,220
up €5,220 (+152%), from €3,442 to €8,662
- Depreciation +€3,279
up €3,279 (+342%), from €958 to €4,237
- Other operating charges -€1,525
down €1,525 (-79.2%), from €1,925 to €400
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 | €60,621 | €113,242 | +€52,621 | +86.8% |
| Fixed assets | 21/28 | €4,226 | €103,489 | +€99,263 | +2,349% |
| Tangible fixed assets | 22/27 | €4,226 | €103,489 | +€99,263 | +2,349% |
| Plant, machinery and equipment | 23 | - | €32,047 | +€32,047 | |
| Furniture and vehicles | 24 | €4,226 | €2,943 | -€1,284 | -30.4% |
| Assets under construction and advance payments | 27 | - | €68,500 | +€68,500 | |
| Current assets | 29/58 | €56,394 | €9,753 | -€46,641 | -82.7% |
| Amounts receivable within one year | 40/41 | €31,155 | €1,338 | -€29,817 | -95.7% |
| Trade receivables | 40 | €6,596 | - | -€6,596 | |
| Other amounts receivable | 41 | €24,559 | €1,338 | -€23,221 | -94.6% |
| Cash at bank and in hand | 54/58 | €25,239 | €5,238 | -€20,002 | -79.2% |
| Deferred charges and accrued income | 490/1 | - | €3,177 | +€3,177 | |
| Total equity and liabilities | 10/49 | €60,621 | €113,242 | +€52,621 | +86.8% |
| Equity | 10/15 | €53,660 | €87,574 | +€33,914 | +63.2% |
| Contributions | 10/11 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €53,660 | €85,074 | +€31,414 | +58.5% |
| Amounts payable | 17/49 | €6,961 | €25,668 | +€18,708 | +269% |
| Amounts payable within one year | 42/48 | €6,961 | €25,668 | +€18,708 | +269% |
| Trade debts | 44 | €4,711 | €5,337 | +€626 | +13.3% |
| Suppliers | 440/4 | €4,711 | €5,337 | +€626 | +13.3% |
| Taxes, remuneration and social security | 45 | €2,250 | €2,250 | = | 0.0% |
| Taxes | 450/3 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | - | €18,082 | +€18,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €4,237 | +€3,279 | +342% |
| Other operating charges | 640/8 | €1,925 | €400 | -€1,525 | -79.2% |
| Gross operating margin | 9900 | €19,393 | €44,812 | +€25,419 | +131% |
| Operating profit (loss) | 9901 | €16,510 | €40,175 | +€23,665 | +143% |
| Financial income | 75/76B | €0 | €4 | +€4 | +5,571% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +5,571% |
| Financial charges | 65/66B | €178 | €103 | -€74 | -41.9% |
| Recurring financial charges | 65 | €178 | €103 | -€74 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €16,332 | €40,076 | +€23,743 | +145% |
| Income taxes | 67/77 | €3,442 | €8,662 | +€5,220 | +152% |
| Profit (loss) for the period | 9904 | €12,890 | €31,414 | +€18,523 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €12,890 | €31,414 | +€18,523 | +144% |
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 21 October 2026 via checked.be.