Columba: 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.
Columba
Largest movements
- Receivables within one year -€4,554
down €4,554 (-97.3%), from €4,678 to €124
of which Other amounts receivable: -€2,436
- Tangible fixed assets -€2,132
down €2,132 (-22.1%), from €9,659 to €7,527
of which Furniture and vehicles: -€1,709
- Cash -€1,021
down €1,021 (-8.6%), from €11,870 to €10,849
mainly Net result for the year (-€3,571) and Other debts (-€2,695)
- Deferred charges and accrued income -€313
down €313 (-74.1%), from €423 to €110
- Profit (loss) carried forward -€3,571
down €3,571 (-24.5%), from -€14,560 to -€18,130
- Other debts -€2,695
down €2,695 (-89.8%), from €3,000 to €305
- Trade debts -€1,100
down €1,100 (-73.4%), from €1,500 to €400
- Tax, wage and social debts -€708
no longer reported in 2025 (was €708)
- Gross operating margin -€3,783
down €3,783, from €2,765 to -€1,019
- Financial income -€1,725
no longer reported in 2025 (was €1,725)
- Write-downs -€729
no longer reported in 2025 (was €729)
- Depreciation -€477
down €477 (-18.3%), from €2,609 to €2,132
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.
Cash bridge derived
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 | €29,033 | €20,991 | -€8,042 | -27.7% |
| Fixed assets | 21/28 | €9,659 | €7,527 | -€2,132 | -22.1% |
| Tangible fixed assets | 22/27 | €9,659 | €7,527 | -€2,132 | -22.1% |
| Furniture and vehicles | 24 | €7,144 | €5,435 | -€1,709 | -23.9% |
| Other tangible fixed assets | 26 | €2,515 | €2,092 | -€423 | -16.8% |
| Current assets | 29/58 | €19,374 | €13,464 | -€5,910 | -30.5% |
| Stocks and contracts in progress | 3 | €2,404 | €2,381 | -€23 | -0.9% |
| Stocks | 30/36 | €2,404 | €2,381 | -€23 | -0.9% |
| Amounts receivable within one year | 40/41 | €4,678 | €124 | -€4,554 | -97.3% |
| Trade receivables | 40 | €2,239 | €121 | -€2,118 | -94.6% |
| Other amounts receivable | 41 | €2,440 | €3 | -€2,436 | -99.9% |
| Cash at bank and in hand | 54/58 | €11,870 | €10,849 | -€1,021 | -8.6% |
| Deferred charges and accrued income | 490/1 | €423 | €110 | -€313 | -74.1% |
| Total equity and liabilities | 10/49 | €29,033 | €20,991 | -€8,042 | -27.7% |
| Equity | 10/15 | €23,822 | €20,252 | -€3,571 | -15.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €37,382 | €37,382 | = | 0.0% |
| Distributable reserves | 133 | €37,382 | €37,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,560 | -€18,130 | -€3,571 | -24.5% |
| Amounts payable | 17/49 | €5,211 | €739 | -€4,471 | -85.8% |
| Amounts payable within one year | 42/48 | €5,211 | €739 | -€4,471 | -85.8% |
| Financial debts | 43 | €3 | €35 | +€32 | +1075.6% |
| Credit institutions | 430/8 | €3 | €35 | +€32 | +1075.6% |
| Trade debts | 44 | €1,500 | €400 | -€1,100 | -73.4% |
| Suppliers | 440/4 | €1,500 | €400 | -€1,100 | -73.4% |
| Taxes, remuneration and social security | 45 | €708 | - | -€708 | |
| Taxes | 450/3 | €708 | - | -€708 | |
| Other amounts payable | 47/48 | €3,000 | €305 | -€2,695 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,609 | €2,132 | -€477 | -18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €729 | - | -€729 | |
| Other operating charges | 640/8 | €318 | €320 | +€2 | +0.6% |
| Gross operating margin | 9900 | €2,765 | -€1,019 | -€3,783 | |
| Operating profit (loss) | 9901 | -€891 | -€3,470 | -€2,579 | -289.5% |
| Financial income | 75/76B | €1,725 | - | -€1,725 | |
| Recurring financial income | 75 | €1,725 | - | -€1,725 | |
| Financial charges | 65/66B | €118 | €100 | -€17 | -14.6% |
| Recurring financial charges | 65 | €118 | €100 | -€17 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €717 | -€3,571 | -€4,287 | |
| Profit (loss) for the period | 9904 | €717 | -€3,571 | -€4,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €717 | -€3,571 | -€4,287 |
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 11 October 2026 via checked.be.