COLUMBA SOFTWARE: 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 SOFTWARE
Largest movements
- Current investments -€120,464
down €120,464 (-47.9%), from €251,426 to €130,962
- Receivables within one year -€27,454
down €27,454 (-22.7%), from €120,843 to €93,389
of which Other amounts receivable: -€39,651
- Cash -€26,588
down €26,588 (-39.6%), from €67,184 to €40,596
mainly Investment in fixed assets (net) (-€462,266) and Net result for the year (-€195,320)
- Profit (loss) carried forward -€195,320
down €195,320 (-19.4%), from €1.0m to €813,043
- Other debts +€114,893
up €114,893 (+64.7%), from €177,585 to €292,478
- Tax, wage and social debts -€73,409
down €73,409 (-43.1%), from €170,446 to €97,037
of which Remuneration and social security: -€80,091
- Gross operating margin +€264,846
up €264,846 (+33.2%), from €798,524 to €1.1m
- Depreciation +€139,525
up €139,525 (+44.6%), from €312,492 to €452,017
- Staff costs +€22,773
up €22,773 (+3.0%), from €765,807 to €788,580
- Financial income -€20,606
down €20,606 (-87.3%), from €23,593 to €2,987
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 | €1,871,843 | €1,707,585 | -€164,257 | -8.8% |
| Fixed assets | 21/28 | €1,432,389 | €1,442,639 | +€10,250 | +0.7% |
| Intangible fixed assets | 21 | €1,408,054 | €1,413,834 | +€5,780 | +0.4% |
| Tangible fixed assets | 22/27 | €12,626 | €16,626 | +€4,000 | +31.7% |
| Plant, machinery and equipment | 23 | €12,256 | €8,993 | -€3,263 | -26.6% |
| Furniture and vehicles | 24 | €369 | €7,633 | +€7,263 | +1967.2% |
| Financial fixed assets | 28 | €11,710 | €12,179 | +€469 | +4.0% |
| Current assets | 29/58 | €439,453 | €264,947 | -€174,507 | -39.7% |
| Amounts receivable within one year | 40/41 | €120,843 | €93,389 | -€27,454 | -22.7% |
| Trade receivables | 40 | €58,754 | €70,951 | +€12,197 | +20.8% |
| Other amounts receivable | 41 | €62,089 | €22,438 | -€39,651 | -63.9% |
| Current investments | 50/53 | €251,426 | €130,962 | -€120,464 | -47.9% |
| Cash at bank and in hand | 54/58 | €67,184 | €40,596 | -€26,588 | -39.6% |
| Total equity and liabilities | 10/49 | €1,871,843 | €1,707,585 | -€164,257 | -8.8% |
| Equity | 10/15 | €1,367,483 | €1,172,163 | -€195,320 | -14.3% |
| Contributions | 10/11 | €339,200 | €339,200 | = | 0.0% |
| Reserves | 13 | €19,920 | €19,920 | = | 0.0% |
| Distributable reserves | 133 | €19,920 | €19,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,008,363 | €813,043 | -€195,320 | -19.4% |
| Amounts payable | 17/49 | €504,360 | €535,422 | +€31,063 | +6.2% |
| Amounts payable within one year | 42/48 | €504,360 | €535,422 | +€31,063 | +6.2% |
| Trade debts | 44 | €156,328 | €145,907 | -€10,421 | -6.7% |
| Suppliers | 440/4 | €156,328 | €145,907 | -€10,421 | -6.7% |
| Taxes, remuneration and social security | 45 | €170,446 | €97,037 | -€73,409 | -43.1% |
| Taxes | 450/3 | €95 | €6,778 | +€6,682 | +7012.6% |
| Remuneration and social security | 454/9 | €170,351 | €90,259 | -€80,091 | -47.0% |
| Other amounts payable | 47/48 | €177,585 | €292,478 | +€114,893 | +64.7% |
| Remuneration, social security and pensions | 62 | €765,807 | €788,580 | +€22,773 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312,492 | €452,017 | +€139,525 | +44.6% |
| Other operating charges | 640/8 | €4,077 | €1,713 | -€2,364 | -58.0% |
| Gross operating margin | 9900 | €798,524 | €1,063,370 | +€264,846 | +33.2% |
| Operating profit (loss) | 9901 | -€283,850 | -€178,939 | +€104,911 | +37.0% |
| Financial income | 75/76B | €23,593 | €2,987 | -€20,606 | -87.3% |
| Recurring financial income | 75 | €23,593 | €2,987 | -€20,606 | -87.3% |
| Financial charges | 65/66B | €3,623 | €8,363 | +€4,741 | +130.9% |
| Recurring financial charges | 65 | €3,623 | €8,363 | +€4,741 | +130.9% |
| Profit (loss) for the period before taxes | 9903 | -€263,880 | -€184,315 | +€79,564 | +30.2% |
| Income taxes | 67/77 | €868 | €11,004 | +€10,137 | +1168.1% |
| Profit (loss) for the period | 9904 | -€264,748 | -€195,320 | +€69,428 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€264,748 | -€195,320 | +€69,428 | +26.2% |
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.