COLUMBUS: 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.
COLUMBUS
Largest movements
- Stocks and contracts +€11,739
up €11,739 (+4.1%), from €287,033 to €298,772
- Other debts +€29,243
up €29,243 (+5.4%), from €539,674 to €568,917
- Debts after one year -€13,641
down €13,641 (-26.9%), from €50,713 to €37,072
- Gross operating margin +€23,405
up €23,405, from -€20,223 to €3,183
- Other operating charges -€22,109
down €22,109 (-90.7%), from €24,374 to €2,264
- Financial charges +€930
up €930 (+47.5%), from €1,955 to €2,885
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 | €480,497 | €495,218 | +€14,721 | +3.1% |
| Fixed assets | 21/28 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €478,897 | €493,618 | +€14,721 | +3.1% |
| Stocks and contracts in progress | 3 | €287,033 | €298,772 | +€11,739 | +4.1% |
| Stocks | 30/36 | €287,033 | €298,772 | +€11,739 | +4.1% |
| Amounts receivable within one year | 40/41 | €191,629 | €191,629 | = | 0.0% |
| Other amounts receivable | 41 | €191,629 | €191,629 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €114 | €2,412 | +€2,298 | +2021.7% |
| Deferred charges and accrued income | 490/1 | €122 | €805 | +€683 | +560.6% |
| Total equity and liabilities | 10/49 | €480,497 | €495,218 | +€14,721 | +3.1% |
| Equity | 10/15 | -€123,116 | -€125,082 | -€1,966 | -1.6% |
| 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 | €166 | €166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €166 | €166 | = | 0.0% |
| Legal reserve | 130 | €166 | €166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€185,282 | -€187,248 | -€1,966 | -1.1% |
| Amounts payable | 17/49 | €603,613 | €620,300 | +€16,687 | +2.8% |
| Amounts payable after more than one year | 17 | €50,713 | €37,072 | -€13,641 | -26.9% |
| Financial debts | 170/4 | €50,713 | €37,072 | -€13,641 | -26.9% |
| Amounts payable within one year | 42/48 | €552,900 | €583,228 | +€30,328 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €13,010 | €13,641 | +€632 | +4.9% |
| Trade debts | 44 | €216 | €670 | +€454 | +210.6% |
| Suppliers | 440/4 | €216 | €670 | +€454 | +210.6% |
| Other amounts payable | 47/48 | €539,674 | €568,917 | +€29,243 | +5.4% |
| Other operating charges | 640/8 | €24,374 | €2,264 | -€22,109 | -90.7% |
| Gross operating margin | 9900 | -€20,223 | €3,183 | +€23,405 | |
| Operating profit (loss) | 9901 | -€44,597 | €918 | +€45,515 | |
| Financial charges | 65/66B | €1,955 | €2,885 | +€930 | +47.5% |
| Recurring financial charges | 65 | €1,955 | €2,885 | +€930 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,552 | -€1,966 | +€44,585 | +95.8% |
| Profit (loss) for the period | 9904 | -€46,552 | -€1,966 | +€44,585 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,552 | -€1,966 | +€44,585 | +95.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.