Columba Franka: 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 Franka
Largest movements
- Cash +€107,463
up €107,463 (+282%), from €38,095 to €145,558
mainly Net result for the year (+€119,620) and Other debts (+€57,321)
- Receivables within one year +€8,145
up €8,145 (+8.0%), from €102,447 to €110,592
of which Trade receivables: +€9,680
- Profit (loss) carried forward +€59,810
new in 2025: €59,810
- Other debts +€57,321
up €57,321 (+45.7%), from €125,487 to €182,807
- Gross operating margin +€21,662
up €21,662 (+15.6%), from €138,554 to €160,216
- Taxes +€5,853
up €5,853 (+19.7%), from €29,745 to €35,598
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 | €150,100 | €264,540 | +€114,440 | +76.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €6,632 | €5,098 | -€1,534 | -23.1% |
| Tangible fixed assets | 22/27 | €6,632 | €5,098 | -€1,534 | -23.1% |
| Plant, machinery and equipment | 23 | - | €995 | +€995 | |
| Furniture and vehicles | 24 | €4,483 | €2,215 | -€2,268 | -50.6% |
| Other tangible fixed assets | 26 | €2,149 | €1,887 | -€262 | -12.2% |
| Current assets | 29/58 | €143,468 | €259,443 | +€115,975 | +80.8% |
| Amounts receivable within one year | 40/41 | €102,447 | €110,592 | +€8,145 | +8.0% |
| Trade receivables | 40 | €96,277 | €105,957 | +€9,680 | +10.1% |
| Other amounts receivable | 41 | €6,170 | €4,635 | -€1,535 | -24.9% |
| Cash at bank and in hand | 54/58 | €38,095 | €145,558 | +€107,463 | +282% |
| Deferred charges and accrued income | 490/1 | €2,926 | €3,293 | +€367 | +12.5% |
| Total equity and liabilities | 10/49 | €150,100 | €264,540 | +€114,440 | +76.2% |
| Equity | 10/15 | €19,250 | €79,060 | +€59,810 | +311% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €650 | €650 | = | 0.0% |
| Tax-exempt reserves | 132 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €59,810 | +€59,810 | |
| Amounts payable | 17/49 | €130,850 | €185,481 | +€54,631 | +41.8% |
| Amounts payable within one year | 42/48 | €129,556 | €184,192 | +€54,636 | +42.2% |
| Trade debts | 44 | €2,122 | €1,385 | -€737 | -34.7% |
| Suppliers | 440/4 | €2,122 | €1,385 | -€737 | -34.7% |
| Taxes, remuneration and social security | 45 | €1,947 | - | -€1,947 | |
| Taxes | 450/3 | €1,947 | - | -€1,947 | |
| Other amounts payable | 47/48 | €125,487 | €182,807 | +€57,321 | +45.7% |
| Accrued charges and deferred income | 492/3 | €1,294 | €1,288 | -€6 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,157 | €2,734 | -€422 | -13.4% |
| Other operating charges | 640/8 | €586 | €719 | +€133 | +22.8% |
| Non-recurring operating charges | 66A | €1,129 | - | -€1,129 | |
| Gross operating margin | 9900 | €138,554 | €160,216 | +€21,662 | +15.6% |
| Operating profit (loss) | 9901 | €133,683 | €156,762 | +€23,080 | +17.3% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,400 | €1,545 | +€145 | +10.4% |
| Recurring financial charges | 65 | €1,400 | €1,545 | +€145 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €132,283 | €155,218 | +€22,935 | +17.3% |
| Income taxes | 67/77 | €29,745 | €35,598 | +€5,853 | +19.7% |
| Profit (loss) for the period | 9904 | €102,538 | €119,620 | +€17,082 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €102,538 | €119,620 | +€17,082 | +16.7% |
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 27 October 2026 via checked.be.