COLUMBUS ir.: 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 ir.
Largest movements
- Cash +€19,574
up €19,574 (+141%), from €13,877 to €33,451
mainly Net result for the year (+€96,602) and Tax, wage and social debts (+€26,933)
- Receivables within one year +€9,079
up €9,079 (+109%), from €8,294 to €17,373
of which Trade receivables: +€15,025
- Debts after one year -€83,911
down €83,911 (-39.8%), from €210,853 to €126,942
- Reserves +€76,406
up €76,406 (+27.6%), from €276,918 to €353,324
- Tax, wage and social debts +€26,933
up €26,933 (+157%), from €17,157 to €44,091
of which Taxes: +€25,967
- Other debts +€10,854
up €10,854 (+316%), from €3,438 to €14,291
- Gross operating margin +€3,803
up €3,803 (+6.1%), from €62,157 to €65,960
- Financial charges -€1,646
down €1,646 (-22.1%), from €7,464 to €5,818
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 | €625,239 | €653,783 | +€28,544 | +4.6% |
| Fixed assets | 21/28 | €601,331 | €601,118 | -€214 | 0.0% |
| Tangible fixed assets | 22/27 | €1,331 | €1,118 | -€214 | -16.1% |
| Other tangible fixed assets | 26 | €1,331 | €1,118 | -€214 | -16.1% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €23,907 | €52,665 | +€28,758 | +120% |
| Amounts receivable within one year | 40/41 | €8,294 | €17,373 | +€9,079 | +109% |
| Trade receivables | 40 | €100 | €15,125 | +€15,025 | +15,025% |
| Other amounts receivable | 41 | €8,194 | €2,248 | -€5,946 | -72.6% |
| Cash at bank and in hand | 54/58 | €13,877 | €33,451 | +€19,574 | +141% |
| Deferred charges and accrued income | 490/1 | €1,736 | €1,841 | +€105 | +6.0% |
| Total equity and liabilities | 10/49 | €625,239 | €653,783 | +€28,544 | +4.6% |
| Equity | 10/15 | €295,518 | €371,924 | +€76,406 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €276,918 | €353,324 | +€76,406 | +27.6% |
| Distributable reserves | 133 | €276,918 | €353,324 | +€76,406 | +27.6% |
| Amounts payable | 17/49 | €329,721 | €281,859 | -€47,862 | -14.5% |
| Amounts payable after more than one year | 17 | €210,853 | €126,942 | -€83,911 | -39.8% |
| Financial debts | 170/4 | €210,853 | €126,942 | -€83,911 | -39.8% |
| Amounts payable within one year | 42/48 | €118,868 | €154,917 | +€36,049 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €96,933 | €94,823 | -€2,110 | -2.2% |
| Trade debts | 44 | €1,341 | €1,713 | +€372 | +27.7% |
| Suppliers | 440/4 | €1,341 | €1,713 | +€372 | +27.7% |
| Taxes, remuneration and social security | 45 | €17,157 | €44,091 | +€26,933 | +157% |
| Taxes | 450/3 | €14,732 | €40,699 | +€25,967 | +176% |
| Remuneration and social security | 454/9 | €2,425 | €3,392 | +€967 | +39.9% |
| Other amounts payable | 47/48 | €3,438 | €14,291 | +€10,854 | +316% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €214 | -€121 | -36.2% |
| Other operating charges | 640/8 | €276 | €281 | +€5 | +1.7% |
| Gross operating margin | 9900 | €62,157 | €65,960 | +€3,803 | +6.1% |
| Operating profit (loss) | 9901 | €61,546 | €65,466 | +€3,920 | +6.4% |
| Financial income | 75/76B | €60,000 | €60,000 | = | 0.0% |
| Recurring financial income | 75 | €60,000 | €60,000 | = | 0.0% |
| Financial charges | 65/66B | €7,464 | €5,818 | -€1,646 | -22.1% |
| Recurring financial charges | 65 | €7,464 | €5,818 | -€1,646 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €114,082 | €119,648 | +€5,566 | +4.9% |
| Income taxes | 67/77 | €23,499 | €23,046 | -€453 | -1.9% |
| Profit (loss) for the period | 9904 | €90,583 | €96,602 | +€6,019 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,583 | €96,602 | +€6,019 | +6.6% |
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 22 October 2026 via checked.be.