COLSON LIESBETH: 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 LIESBETH
Largest movements
- Receivables within one year +€11,010
up €11,010 (+17.9%), from €61,428 to €72,438
of which Other amounts receivable: +€23,201
- Cash +€4,538
up €4,538 (+13.1%), from €34,698 to €39,236
mainly Net result for the year (+€18,184) and Tax, wage and social debts (+€2,985)
- Deferred charges and accrued income +€1,485
up €1,485 (+1,024%), from €145 to €1,630
- Reserves +€18,184
up €18,184 (+22.8%), from €79,765 to €97,948
- Trade debts -€4,917
down €4,917 (-55.4%), from €8,870 to €3,953
- Tax, wage and social debts +€2,985
up €2,985 (+40.9%), from €7,296 to €10,281
of which Taxes: +€2,985
- Gross operating margin +€8,209
up €8,209 (+43.8%), from €18,739 to €26,948
- Taxes +€2,985
up €2,985 (+60.0%), from €4,975 to €7,960
- Financial income +€632
up €632 (+28.8%), from €2,193 to €2,825
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 | €98,931 | €115,182 | +€16,252 | +16.4% |
| Formation expenses | 20 | €618 | €358 | -€260 | -42.1% |
| Fixed assets | 21/28 | €2,042 | €1,520 | -€522 | -25.5% |
| Tangible fixed assets | 22/27 | €2,042 | €1,520 | -€522 | -25.5% |
| Plant, machinery and equipment | 23 | €1,407 | €1,109 | -€298 | -21.2% |
| Furniture and vehicles | 24 | €635 | €411 | -€224 | -35.3% |
| Current assets | 29/58 | €96,271 | €113,304 | +€17,033 | +17.7% |
| Amounts receivable within one year | 40/41 | €61,428 | €72,438 | +€11,010 | +17.9% |
| Trade receivables | 40 | €19,238 | €7,047 | -€12,191 | -63.4% |
| Other amounts receivable | 41 | €42,190 | €65,391 | +€23,201 | +55.0% |
| Cash at bank and in hand | 54/58 | €34,698 | €39,236 | +€4,538 | +13.1% |
| Deferred charges and accrued income | 490/1 | €145 | €1,630 | +€1,485 | +1,024% |
| Total equity and liabilities | 10/49 | €98,931 | €115,182 | +€16,252 | +16.4% |
| Equity | 10/15 | €82,765 | €100,948 | +€18,184 | +22.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,765 | €97,948 | +€18,184 | +22.8% |
| Distributable reserves | 133 | €79,765 | €97,948 | +€18,184 | +22.8% |
| Amounts payable | 17/49 | €16,166 | €14,234 | -€1,932 | -12.0% |
| Amounts payable within one year | 42/48 | €16,166 | €14,234 | -€1,932 | -12.0% |
| Trade debts | 44 | €8,870 | €3,953 | -€4,917 | -55.4% |
| Suppliers | 440/4 | €8,870 | €3,953 | -€4,917 | -55.4% |
| Taxes, remuneration and social security | 45 | €7,296 | €10,281 | +€2,985 | +40.9% |
| Taxes | 450/3 | €4,975 | €7,960 | +€2,985 | +60.0% |
| Remuneration and social security | 454/9 | €2,321 | €2,321 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €782 | +€216 | +38.1% |
| Other operating charges | 640/8 | €1,139 | €988 | -€151 | -13.2% |
| Gross operating margin | 9900 | €18,739 | €26,948 | +€8,209 | +43.8% |
| Operating profit (loss) | 9901 | €17,034 | €25,178 | +€8,144 | +47.8% |
| Financial income | 75/76B | €2,193 | €2,825 | +€632 | +28.8% |
| Recurring financial income | 75 | €2,193 | €2,825 | +€632 | +28.8% |
| Financial charges | 65/66B | €2,088 | €1,861 | -€227 | -10.9% |
| Recurring financial charges | 65 | €2,088 | €1,861 | -€227 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €17,140 | €26,143 | +€9,003 | +52.5% |
| Income taxes | 67/77 | €4,975 | €7,960 | +€2,985 | +60.0% |
| Profit (loss) for the period | 9904 | €12,166 | €18,184 | +€6,018 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,166 | €18,184 | +€6,018 | +49.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.