COLSON VERZEKERINGEN: 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 VERZEKERINGEN
Largest movements
- Intangible fixed assets +€324,494
up €324,494 (+172%), from €188,443 to €512,937
- Tangible fixed assets -€31,392
down €31,392 (-29.3%), from €107,250 to €75,858
of which Leasing and similar rights: -€18,232
- Cash +€18,083
up €18,083 (+12.4%), from €146,372 to €164,455
mainly Debts after one year (+€169,717) and Short-term financial debts (+€100,000)
- Receivables within one year +€16,194
up €16,194 (+3.1%), from €522,389 to €538,583
of which Other amounts receivable: +€71,817
- Debts after one year +€169,717
up €169,717 (+294%), from €57,676 to €227,392
- Short-term financial debts +€100,000
new in 2024: €100,000
- Current portion of long-term debt +€89,059
up €89,059 (+549%), from €16,225 to €105,283
- Other debts -€65,247
down €65,247 (-58.7%), from €111,075 to €45,828
- Reserves +€17,569
up €17,569 (+4.6%), from €384,219 to €401,788
of which Distributable reserves: +€17,569
- Gross operating margin +€49,186
up €49,186 (+13.0%), from €377,880 to €427,066
- Staff costs +€44,244
up €44,244 (+17.2%), from €257,280 to €301,524
- Depreciation +€9,957
up €9,957 (+13.8%), from €71,941 to €81,898
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €981,649 | €1,310,032 | +€328,383 | +33.5% |
| Fixed assets | 21/28 | €295,693 | €588,795 | +€293,102 | +99.1% |
| Intangible fixed assets | 21 | €188,443 | €512,937 | +€324,494 | +172% |
| Tangible fixed assets | 22/27 | €107,250 | €75,858 | -€31,392 | -29.3% |
| Furniture and vehicles | 24 | €27,165 | €14,625 | -€12,540 | -46.2% |
| Leasing and similar rights | 25 | €78,273 | €60,041 | -€18,232 | -23.3% |
| Other tangible fixed assets | 26 | €1,812 | €1,192 | -€620 | -34.2% |
| Current assets | 29/58 | €685,956 | €721,237 | +€35,281 | +5.1% |
| Amounts receivable within one year | 40/41 | €522,389 | €538,583 | +€16,194 | +3.1% |
| Trade receivables | 40 | €242,042 | €186,419 | -€55,623 | -23.0% |
| Other amounts receivable | 41 | €280,347 | €352,164 | +€71,817 | +25.6% |
| Current investments | 50/53 | €13,064 | €13,064 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €146,372 | €164,455 | +€18,083 | +12.4% |
| Deferred charges and accrued income | 490/1 | €4,131 | €5,135 | +€1,004 | +24.3% |
| Total equity and liabilities | 10/49 | €981,649 | €1,310,032 | +€328,383 | +33.5% |
| Equity | 10/15 | €446,219 | €463,788 | +€17,569 | +3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €384,219 | €401,788 | +€17,569 | +4.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €378,019 | €395,588 | +€17,569 | +4.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €535,430 | €846,244 | +€310,814 | +58.0% |
| Amounts payable after more than one year | 17 | €57,676 | €227,392 | +€169,717 | +294% |
| Financial debts | 170/4 | €57,676 | €227,392 | +€169,717 | +294% |
| Amounts payable within one year | 42/48 | €190,190 | €322,561 | +€132,371 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | €16,225 | €105,283 | +€89,059 | +549% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €3,010 | €3,031 | +€22 | +0.7% |
| Suppliers | 440/4 | €3,010 | €3,031 | +€22 | +0.7% |
| Taxes, remuneration and social security | 45 | €59,881 | €68,418 | +€8,538 | +14.3% |
| Taxes | 450/3 | €24,621 | €28,263 | +€3,642 | +14.8% |
| Remuneration and social security | 454/9 | €35,260 | €40,155 | +€4,895 | +13.9% |
| Other amounts payable | 47/48 | €111,075 | €45,828 | -€65,247 | -58.7% |
| Accrued charges and deferred income | 492/3 | €287,565 | €296,291 | +€8,726 | +3.0% |
| Remuneration, social security and pensions | 62 | €257,280 | €301,524 | +€44,244 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,941 | €81,898 | +€9,957 | +13.8% |
| Other operating charges | 640/8 | €6,044 | €4,206 | -€1,838 | -30.4% |
| Gross operating margin | 9900 | €377,880 | €427,066 | +€49,186 | +13.0% |
| Operating profit (loss) | 9901 | €42,615 | €39,438 | -€3,177 | -7.5% |
| Financial income | 75/76B | €20 | €0 | -€20 | -100% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -100% |
| Financial charges | 65/66B | €3,839 | €5,453 | +€1,615 | +42.1% |
| Recurring financial charges | 65 | €3,839 | €5,453 | +€1,615 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €38,797 | €33,985 | -€4,812 | -12.4% |
| Transfer from deferred taxes | 780 | €480 | €0 | -€480 | -100% |
| Income taxes | 67/77 | €13,307 | €16,416 | +€3,108 | +23.4% |
| Profit (loss) for the period | 9904 | €25,969 | €17,569 | -€8,400 | -32.3% |
| Transfer from tax-exempt reserves | 789 | €1,920 | €0 | -€1,920 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €27,889 | €17,569 | -€10,320 | -37.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.