COLUMELLE: 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.
COLUMELLE
Largest movements
- Tangible fixed assets +€27,502
up €27,502 (+7.6%), from €364,000 to €391,502
of which Furniture and vehicles: +€53,395
- Receivables within one year +€20,872
up €20,872 (+46.7%), from €44,717 to €65,589
of which Trade receivables: +€13,162
- Cash -€12,917
down €12,917 (-37.4%), from €34,535 to €21,619
mainly Investment in fixed assets (net) (-€72,594) and Receivables within one year (-€20,872)
- Debts after one year +€17,901
up €17,901 (+7.6%), from €234,572 to €252,473
- Current portion of long-term debt +€15,264
up €15,264 (+59.5%), from €25,673 to €40,937
- Reserves +€9,562
up €9,562 (+11.2%), from €85,238 to €94,800
of which Distributable reserves: +€9,562
- Tax, wage and social debts -€7,022
down €7,022 (-37.8%), from €18,574 to €11,552
of which Taxes: -€8,217
- Gross operating margin +€17,564
up €17,564 (+17.5%), from €100,099 to €117,662
- Depreciation +€13,070
up €13,070 (+40.8%), from €32,022 to €45,092
- Staff costs +€2,577
up €2,577 (+5.7%), from €44,836 to €47,413
- Taxes -€1,315
down €1,315 (-15.8%), from €8,322 to €7,007
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,352 | €483,718 | +€38,366 | +8.6% |
| Fixed assets | 21/28 | €364,000 | €391,502 | +€27,502 | +7.6% |
| Tangible fixed assets | 22/27 | €364,000 | €391,502 | +€27,502 | +7.6% |
| Land and buildings | 22 | €329,752 | €302,926 | -€26,826 | -8.1% |
| Plant, machinery and equipment | 23 | €488 | €1,179 | +€691 | +141.5% |
| Furniture and vehicles | 24 | €11,500 | €64,894 | +€53,395 | +464.3% |
| Other tangible fixed assets | 26 | €22,260 | €22,502 | +€242 | +1.1% |
| Current assets | 29/58 | €81,351 | €92,216 | +€10,865 | +13.4% |
| Amounts receivable within one year | 40/41 | €44,717 | €65,589 | +€20,872 | +46.7% |
| Trade receivables | 40 | €18,120 | €31,282 | +€13,162 | +72.6% |
| Other amounts receivable | 41 | €26,597 | €34,307 | +€7,710 | +29.0% |
| Cash at bank and in hand | 54/58 | €34,535 | €21,619 | -€12,917 | -37.4% |
| Deferred charges and accrued income | 490/1 | €2,099 | €5,008 | +€2,909 | +138.6% |
| Total equity and liabilities | 10/49 | €445,352 | €483,718 | +€38,366 | +8.6% |
| Equity | 10/15 | €159,744 | €169,307 | +€9,562 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €85,238 | €94,800 | +€9,562 | +11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,378 | €92,940 | +€9,562 | +11.5% |
| Profit (loss) carried forward | 14 | €62,106 | €62,106 | = | 0.0% |
| Amounts payable | 17/49 | €285,607 | €314,412 | +€28,804 | +10.1% |
| Amounts payable after more than one year | 17 | €234,572 | €252,473 | +€17,901 | +7.6% |
| Financial debts | 170/4 | €234,572 | €252,473 | +€17,901 | +7.6% |
| Amounts payable within one year | 42/48 | €51,035 | €59,574 | +€8,539 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €25,673 | €40,937 | +€15,264 | +59.5% |
| Trade debts | 44 | €6,788 | €7,086 | +€298 | +4.4% |
| Suppliers | 440/4 | €6,788 | €7,086 | +€298 | +4.4% |
| Taxes, remuneration and social security | 45 | €18,574 | €11,552 | -€7,022 | -37.8% |
| Taxes | 450/3 | €9,174 | €956 | -€8,217 | -89.6% |
| Remuneration and social security | 454/9 | €9,401 | €10,596 | +€1,195 | +12.7% |
| Accrued charges and deferred income | 492/3 | - | €2,364 | +€2,364 | |
| Remuneration, social security and pensions | 62 | €44,836 | €47,413 | +€2,577 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,022 | €45,092 | +€13,070 | +40.8% |
| Other operating charges | 640/8 | €2,036 | €2,271 | +€235 | +11.5% |
| Gross operating margin | 9900 | €100,099 | €117,662 | +€17,564 | +17.5% |
| Operating profit (loss) | 9901 | €21,204 | €22,886 | +€1,682 | +7.9% |
| Financial income | 75/76B | €1,295 | €1,612 | +€317 | +24.5% |
| Recurring financial income | 75 | €1,295 | €1,612 | +€317 | +24.5% |
| Financial charges | 65/66B | €7,039 | €7,929 | +€890 | +12.6% |
| Recurring financial charges | 65 | €7,039 | €7,929 | +€890 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €15,460 | €16,569 | +€1,109 | +7.2% |
| Income taxes | 67/77 | €8,322 | €7,007 | -€1,315 | -15.8% |
| Profit (loss) for the period | 9904 | €7,138 | €9,562 | +€2,424 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,138 | €9,562 | +€2,424 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.