COLUMBUS GROUP ADVICE: what changed
What changed
COLUMBUS GROUP ADVICE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€1,097
2024 · -€105+€1,202
Equity
€47,916
2024 · €46,819+€1,097
Cash
€5,753
2024 · €17,203-€11,449
Balance sheet total
€1.9m
2024 · €1.6m+€311,414
Largest movements
Assets
- Receivables within one year +€349,235
up €349,235 (+47.9%), from €729,353 to €1.1m
of which Trade receivables: +€371,320
- Intangible fixed assets +€82,925
up €82,925 (+19.2%), from €431,774 to €514,699
- Deferred charges and accrued income -€81,017
down €81,017 (-39.4%), from €205,815 to €124,797
- Tangible fixed assets -€28,279
down €28,279 (-13.0%), from €217,016 to €188,737
Equity and liabilities
- Other debts +€878,475
up €878,475 (+212%), from €414,327 to €1.3m
- Trade debts -€562,671
down €562,671 (-56.8%), from €991,094 to €428,424
Income statement
- Gross operating margin +€105,651
up €105,651 (+22.1%), from €479,053 to €584,703
- Depreciation +€63,514
up €63,514 (+75.9%), from €83,641 to €147,154
- Staff costs +€29,884
up €29,884 (+8.2%), from €366,020 to €395,904
- Taxes +€6,810
up €6,810 (+152%), from €4,492 to €11,302
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€105
Gross operating margin
+€105,651
Staff costs
-€29,884
Depreciation
-€63,514
Other operating charges
+€688
Financial income
+€187
Financial charges
-€5,116
Taxes
-€6,810
Result 2025
€1,097
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€204,788
Investment
-€201,801
Financing
-€14,437
Cash 2024
€17,203
From operations (derived)
+€204,788
Net result for the year
+€1,097
Depreciation
+€147,154
Receivables within one year
-€349,235
Deferred charges and accrued income
+€81,017
Trade debts
-€562,671
Tax, wage and social debts
+€8,950
Other debts
+€878,475
Investment (derived)
-€201,801
Investment in fixed assets (net)
-€201,801
Financing
-€14,437
Debts after one year
-€7,480
Current portion of long-term debt
+€282
Short-term financial debts
-€7,239
Cash 2025
€5,753
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,601,160 | €1,912,574 | +€311,414 | +19.4% |
| Fixed assets | 21/28 | €648,790 | €703,437 | +€54,646 | +8.4% |
| Intangible fixed assets | 21 | €431,774 | €514,699 | +€82,925 | +19.2% |
| Tangible fixed assets | 22/27 | €217,016 | €188,737 | -€28,279 | -13.0% |
| Furniture and vehicles | 24 | €217,016 | €188,737 | -€28,279 | -13.0% |
| Current assets | 29/58 | €952,370 | €1,209,138 | +€256,768 | +27.0% |
| Amounts receivable within one year | 40/41 | €729,353 | €1,078,587 | +€349,235 | +47.9% |
| Trade receivables | 40 | €660,092 | €1,031,411 | +€371,320 | +56.3% |
| Other amounts receivable | 41 | €69,261 | €47,176 | -€22,085 | -31.9% |
| Cash at bank and in hand | 54/58 | €17,203 | €5,753 | -€11,449 | -66.6% |
| Deferred charges and accrued income | 490/1 | €205,815 | €124,797 | -€81,017 | -39.4% |
| Total equity and liabilities | 10/49 | €1,601,160 | €1,912,574 | +€311,414 | +19.4% |
| Equity | 10/15 | €46,819 | €47,916 | +€1,097 | +2.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,819 | €46,916 | +€1,097 | +2.4% |
| Amounts payable | 17/49 | €1,554,342 | €1,864,659 | +€310,317 | +20.0% |
| Amounts payable after more than one year | 17 | €79,757 | €72,277 | -€7,480 | -9.4% |
| Financial debts | 170/4 | €79,757 | €72,277 | -€7,480 | -9.4% |
| Amounts payable within one year | 42/48 | €1,473,084 | €1,790,881 | +€317,797 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €7,198 | €7,480 | +€282 | +3.9% |
| Financial debts | 43 | €40,839 | €33,600 | -€7,239 | -17.7% |
| Credit institutions | 430/8 | €40,839 | €33,600 | -€7,239 | -17.7% |
| Trade debts | 44 | €991,094 | €428,424 | -€562,671 | -56.8% |
| Suppliers | 440/4 | €991,094 | €428,424 | -€562,671 | -56.8% |
| Taxes, remuneration and social security | 45 | €19,626 | €28,576 | +€8,950 | +45.6% |
| Taxes | 450/3 | €7,855 | €9,386 | +€1,531 | +19.5% |
| Remuneration and social security | 454/9 | €11,771 | €19,191 | +€7,419 | +63.0% |
| Other amounts payable | 47/48 | €414,327 | €1,292,802 | +€878,475 | +212% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €9,986 | +€9,986 | |
| Remuneration, social security and pensions | 62 | €366,020 | €395,904 | +€29,884 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,641 | €147,154 | +€63,514 | +75.9% |
| Other operating charges | 640/8 | €4,760 | €4,072 | -€688 | -14.5% |
| Gross operating margin | 9900 | €479,053 | €584,703 | +€105,651 | +22.1% |
| Operating profit (loss) | 9901 | €24,632 | €37,572 | +€12,941 | +52.5% |
| Financial income | 75/76B | €209 | €395 | +€187 | +89.5% |
| Recurring financial income | 75 | €209 | €395 | +€187 | +89.5% |
| Financial charges | 65/66B | €20,453 | €25,569 | +€5,116 | +25.0% |
| Recurring financial charges | 65 | €20,453 | €25,569 | +€5,116 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €4,387 | €12,399 | +€8,012 | +183% |
| Income taxes | 67/77 | €4,492 | €11,302 | +€6,810 | +152% |
| Profit (loss) for the period | 9904 | -€105 | €1,097 | +€1,202 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105 | €1,097 | +€1,202 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.