Columbus Consultancy: 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.
Columbus Consultancy
Largest movements
- Receivables after one year -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year +€50,000
up €50,000, from €0 to €50,000
- Cash -€19,125
down €19,125 (-49.1%), from €38,915 to €19,790
mainly Receivables within one year (-€50,000) and Debts after one year (-€19,240)
- Debts after one year -€19,240
down €19,240 (-14.2%), from €135,083 to €115,843
- Financial income +€1,896
up €1,896 (+172%), from €1,104 to €3,000
of which Financial income: +€1,896
- Gross operating margin +€1,659
up €1,659 (+43.0%), from -€3,856 to -€2,197
- Financial charges -€1,600
down €1,600 (-93.9%), from €1,704 to €104
of which Non-recurring financial charges: -€1,600
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 | €459,847 | €440,736 | -€19,111 | -4.2% |
| Fixed assets | 21/28 | €369,996 | €369,996 | = | 0.0% |
| Financial fixed assets | 28 | €369,996 | €369,996 | = | 0.0% |
| Current assets | 29/58 | €89,852 | €70,740 | -€19,111 | -21.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €50,000 | +€50,000 | |
| Other amounts receivable | 41 | €0 | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €38,915 | €19,790 | -€19,125 | -49.1% |
| Deferred charges and accrued income | 490/1 | €937 | €950 | +€13 | +1.4% |
| Total equity and liabilities | 10/49 | €459,847 | €440,736 | -€19,111 | -4.2% |
| Equity | 10/15 | €324,528 | €324,633 | +€105 | 0.0% |
| Contributions | 10/11 | €7,450 | €7,450 | = | 0.0% |
| Reserves | 13 | €317,078 | €317,183 | +€105 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,304 | €4,304 | = | 0.0% |
| Distributable reserves | 133 | €312,773 | €312,879 | +€105 | 0.0% |
| Amounts payable | 17/49 | €135,320 | €116,103 | -€19,217 | -14.2% |
| Amounts payable after more than one year | 17 | €135,083 | €115,843 | -€19,240 | -14.2% |
| Other amounts payable | 178/9 | €135,083 | €115,843 | -€19,240 | -14.2% |
| Amounts payable within one year | 42/48 | €236 | €260 | +€24 | +10.1% |
| Trade debts | 44 | €236 | €260 | +€24 | +10.1% |
| Suppliers | 440/4 | €236 | €260 | +€24 | +10.1% |
| Other operating charges | 640/8 | €580 | €594 | +€14 | +2.4% |
| Gross operating margin | 9900 | -€3,856 | -€2,197 | +€1,659 | +43.0% |
| Operating profit (loss) | 9901 | -€4,436 | -€2,790 | +€1,646 | +37.1% |
| Financial income | 75/76B | €1,104 | €3,000 | +€1,896 | +172% |
| Recurring financial income | 75 | €1,104 | €3,000 | +€1,896 | +172% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,704 | €104 | -€1,600 | -93.9% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Non-recurring financial charges | 66B | €1,600 | €0 | -€1,600 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€5,036 | €105 | +€5,142 | |
| Profit (loss) for the period | 9904 | -€5,036 | €105 | +€5,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,036 | €105 | +€5,142 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.