Columba Harmony: what changed
Two fiscal 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 Harmony
Largest movements
- Cash +€307,745
up €307,745 (+237.9%), from €129,355 to €437,100
mainly Net result for the year (+€336,836) and Tax, wage and social debts (+€71,254)
- Financial fixed assets +€51,348
up €51,348 (+52.0%), from €98,652 to €150,000
- Tangible fixed assets +€49,675
up €49,675 (+1577.4%), from €3,149 to €52,825
of which Furniture and vehicles: +€37,692
- Deferred charges and accrued income +€8,917
up €8,917 (+157.6%), from €5,658 to €14,575
- Reserves +€335,170
up €335,170 (+155.6%), from €215,452 to €550,622
- Tax, wage and social debts +€71,254
up €71,254 (+79.0%), from €90,189 to €161,443
- Gross operating margin +€200,020
up €200,020 (+75.6%), from €264,409 to €464,429
- Taxes +€27,787
up €27,787 (+33.7%), from €82,385 to €110,171
- Depreciation +€24,897
up €24,897 (+36874.1%), from €68 to €24,965
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 | €319,945 | €730,446 | +€410,501 | +128.3% |
| Fixed assets | 21/28 | €101,801 | €202,824 | +€101,023 | +99.2% |
| Tangible fixed assets | 22/27 | €3,149 | €52,825 | +€49,675 | +1577.4% |
| Plant, machinery and equipment | 23 | €1,779 | €13,762 | +€11,983 | +673.5% |
| Furniture and vehicles | 24 | €1,370 | €39,063 | +€37,692 | +2751.0% |
| Financial fixed assets | 28 | €98,652 | €150,000 | +€51,348 | +52.0% |
| Current assets | 29/58 | €218,144 | €527,622 | +€309,478 | +141.9% |
| Amounts receivable within one year | 40/41 | €83,131 | €75,947 | -€7,185 | -8.6% |
| Trade receivables | 40 | €82,764 | €75,540 | -€7,224 | -8.7% |
| Other amounts receivable | 41 | €367 | €407 | +€39 | +10.7% |
| Cash at bank and in hand | 54/58 | €129,355 | €437,100 | +€307,745 | +237.9% |
| Deferred charges and accrued income | 490/1 | €5,658 | €14,575 | +€8,917 | +157.6% |
| Total equity and liabilities | 10/49 | €319,945 | €730,446 | +€410,501 | +128.3% |
| Equity | 10/15 | €225,452 | €560,622 | +€335,170 | +148.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €215,452 | €550,622 | +€335,170 | +155.6% |
| Distributable reserves | 133 | €215,452 | €550,622 | +€335,170 | +155.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,493 | €169,824 | +€75,331 | +79.7% |
| Amounts payable within one year | 42/48 | €94,358 | €169,525 | +€75,168 | +79.7% |
| Financial debts | 43 | €1,687 | €822 | -€865 | -51.3% |
| Credit institutions | 430/8 | €1,687 | €822 | -€865 | -51.3% |
| Trade debts | 44 | €816 | €1,537 | +€721 | +88.4% |
| Suppliers | 440/4 | €816 | €1,537 | +€721 | +88.4% |
| Taxes, remuneration and social security | 45 | €90,189 | €161,443 | +€71,254 | +79.0% |
| Taxes | 450/3 | €90,189 | €161,443 | +€71,254 | +79.0% |
| Other amounts payable | 47/48 | €1,666 | €5,724 | +€4,058 | +243.6% |
| Accrued charges and deferred income | 492/3 | €136 | €299 | +€163 | +120.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68 | €24,965 | +€24,897 | +36874.1% |
| Other operating charges | 640/8 | €1,770 | €514 | -€1,256 | -70.9% |
| Gross operating margin | 9900 | €264,409 | €464,429 | +€200,020 | +75.6% |
| Operating profit (loss) | 9901 | €262,571 | €438,950 | +€176,379 | +67.2% |
| Financial income | 75/76B | €5,157 | €8,697 | +€3,540 | +68.7% |
| Recurring financial income | 75 | €5,157 | €8,697 | +€3,540 | +68.7% |
| Financial charges | 65/66B | €343 | €640 | +€297 | +86.4% |
| Recurring financial charges | 65 | €343 | €640 | +€297 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | €267,385 | €447,007 | +€179,623 | +67.2% |
| Income taxes | 67/77 | €82,385 | €110,171 | +€27,787 | +33.7% |
| Profit (loss) for the period | 9904 | €185,000 | €336,836 | +€151,836 | +82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,000 | €336,836 | +€151,836 | +82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.