COLUMBUS 400: 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.
What changed
COLUMBUS 400
NACE 81.100, Combined facilities support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€241,636
2024 · -€181,027-€60,609
Equity
€6.0m
2024 · €6.3m-€241,636
Cash
€598,112
2024 · €438,262+€159,850
Balance sheet total
€16.2m
2024 · €17.0m-€765,770
Largest movements
Assets
- Tangible fixed assets -€883,006
down €883,006 (-5.5%), from €16.2m to €15.3m
of which Plant, machinery and equipment: -€470,748
Equity and liabilities
- Debts after one year -€632,550
down €632,550 (-6.6%), from €9.6m to €8.9m
of which Financial debts: -€605,300
- Profit (loss) carried forward -€241,636
down €241,636 (-5.5%), from -€4.4m to -€4.6m
Income statement
- Financial charges -€103,314
down €103,314 (-17.3%), from €596,171 to €492,857
- Financial income -€86,681
down €86,681 (-99.9%), from €86,784 to €103
- Depreciation +€44,295
up €44,295 (+4.7%), from €936,726 to €981,021
- Gross operating margin -€20,590
down €20,590 (-1.3%), from €1.6m to €1.6m
- Other operating charges +€17,569
up €17,569 (+7.9%), from €221,897 to €239,466
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.
Result 2024
-€181,027
Gross operating margin
-€20,590
Depreciation
-€44,295
Provisions
+€5,211
Other operating charges
-€17,569
Financial income
-€86,681
Financial charges
+€103,314
Result 2025
-€241,636
raises the resultlowers the result
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.
From operations
+€890,415
Investment
-€98,015
Financing
-€632,550
Cash 2024
€438,262
From operations (derived)
+€890,415
Net result for the year
-€241,636
Depreciation
+€981,021
Receivables within one year
+€82,845
Deferred charges and accrued income
-€40,231
Provisions
+€88,969
Trade debts
+€72,038
Tax, wage and social debts
+€8,308
Accrued charges and deferred income
-€60,899
Investment (derived)
-€98,015
Investment in fixed assets (net)
-€98,015
Financing
-€632,550
Debts after one year
-€632,550
Cash 2025
€598,112
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,996,335 | €16,230,566 | -€765,770 | -4.5% |
| Fixed assets | 21/28 | €16,201,374 | €15,318,368 | -€883,006 | -5.5% |
| Tangible fixed assets | 22/27 | €16,200,624 | €15,317,618 | -€883,006 | -5.5% |
| Land and buildings | 22 | €12,903,478 | €12,505,522 | -€397,956 | -3.1% |
| Plant, machinery and equipment | 23 | €3,265,718 | €2,794,971 | -€470,748 | -14.4% |
| Furniture and vehicles | 24 | €31,428 | €17,126 | -€14,302 | -45.5% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €794,961 | €912,197 | +€117,236 | +14.7% |
| Amounts receivable within one year | 40/41 | €291,930 | €209,086 | -€82,845 | -28.4% |
| Trade receivables | 40 | €242,138 | €182,036 | -€60,102 | -24.8% |
| Other amounts receivable | 41 | €49,793 | €27,050 | -€22,743 | -45.7% |
| Cash at bank and in hand | 54/58 | €438,262 | €598,112 | +€159,850 | +36.5% |
| Deferred charges and accrued income | 490/1 | €64,769 | €105,000 | +€40,231 | +62.1% |
| Total equity and liabilities | 10/49 | €16,996,335 | €16,230,566 | -€765,770 | -4.5% |
| Equity | 10/15 | €6,269,949 | €6,028,313 | -€241,636 | -3.9% |
| Contributions | 10/11 | €10,644,646 | €10,644,646 | = | 0.0% |
| Capital | 10 | €10,644,646 | €10,644,646 | = | 0.0% |
| Issued capital | 100 | €10,644,646 | €10,644,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,374,698 | -€4,616,333 | -€241,636 | -5.5% |
| Provisions and deferred taxes | 16 | €219,141 | €308,111 | +€88,969 | +40.6% |
| Provisions for liabilities and charges | 160/5 | €219,141 | €308,111 | +€88,969 | +40.6% |
| Other liabilities and charges | 164/5 | €219,141 | €308,111 | +€88,969 | +40.6% |
| Amounts payable | 17/49 | €10,507,245 | €9,894,142 | -€613,103 | -5.8% |
| Amounts payable after more than one year | 17 | €9,572,991 | €8,940,441 | -€632,550 | -6.6% |
| Financial debts | 170/4 | €8,730,725 | €8,125,425 | -€605,300 | -6.9% |
| Other amounts payable | 178/9 | €842,266 | €815,016 | -€27,250 | -3.2% |
| Amounts payable within one year | 42/48 | €710,071 | €790,417 | +€80,346 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €605,300 | €605,300 | = | 0.0% |
| Trade debts | 44 | €95,098 | €167,136 | +€72,038 | +75.8% |
| Suppliers | 440/4 | €95,098 | €167,136 | +€72,038 | +75.8% |
| Taxes, remuneration and social security | 45 | €9,673 | €17,981 | +€8,308 | +85.9% |
| Taxes | 450/3 | €9,673 | €17,981 | +€8,308 | +85.9% |
| Accrued charges and deferred income | 492/3 | €224,183 | €163,285 | -€60,899 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936,726 | €981,021 | +€44,295 | +4.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €94,180 | €88,969 | -€5,211 | -5.5% |
| Other operating charges | 640/8 | €221,897 | €239,466 | +€17,569 | +7.9% |
| Gross operating margin | 9900 | €1,581,164 | €1,560,574 | -€20,590 | -1.3% |
| Operating profit (loss) | 9901 | €328,361 | €251,119 | -€77,242 | -23.5% |
| Financial income | 75/76B | €86,784 | €103 | -€86,681 | -99.9% |
| Recurring financial income | 75 | €86,784 | €103 | -€86,681 | -99.9% |
| Financial charges | 65/66B | €596,171 | €492,857 | -€103,314 | -17.3% |
| Recurring financial charges | 65 | €596,171 | €492,857 | -€103,314 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€181,027 | -€241,636 | -€60,609 | -33.5% |
| Profit (loss) for the period | 9904 | -€181,027 | -€241,636 | -€60,609 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€181,027 | -€241,636 | -€60,609 | -33.5% |
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 16 October 2026 via checked.be.