COLUMNI: 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.
COLUMNI
Largest movements
- Cash +€29,889
up €29,889 (+3085.8%), from €969 to €30,858
mainly Net result for the year (+€29,091) and Depreciation (+€24,464)
- Tangible fixed assets -€21,817
down €21,817 (-5.9%), from €370,357 to €348,539
of which Land and buildings: -€21,366
- Receivables within one year +€6,001
up €6,001 (+92.8%), from €6,464 to €12,465
- Reserves +€29,091
up €29,091 (+24.9%), from €116,932 to €146,023
of which Distributable reserves: +€29,091
- Other debts -€24,065
down €24,065 (-67.5%), from €35,672 to €11,607
- Current portion of long-term debt +€20,160
up €20,160 (+105.6%), from €19,093 to €39,253
- Debts after one year -€7,479
down €7,479 (-5.8%), from €129,988 to €122,509
- Gross operating margin +€35,760
up €35,760 (+89.6%), from €39,930 to €75,690
- Taxes +€13,150
up €13,150 (+3086.6%), from €426 to €13,576
- Depreciation -€6,043
down €6,043 (-19.8%), from €30,507 to €24,464
- Financial charges +€941
up €941 (+19.7%), from €4,783 to €5,725
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.
Cash bridge derived
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 | €378,771 | €392,849 | +€14,078 | +3.7% |
| Fixed assets | 21/28 | €370,357 | €348,539 | -€21,817 | -5.9% |
| Tangible fixed assets | 22/27 | €370,357 | €348,539 | -€21,817 | -5.9% |
| Land and buildings | 22 | €362,266 | €340,900 | -€21,366 | -5.9% |
| Plant, machinery and equipment | 23 | €3,717 | €4,206 | +€489 | +13.2% |
| Furniture and vehicles | 24 | €4,374 | €3,434 | -€940 | -21.5% |
| Current assets | 29/58 | €8,415 | €44,310 | +€35,895 | +426.6% |
| Amounts receivable within one year | 40/41 | €6,464 | €12,465 | +€6,001 | +92.8% |
| Trade receivables | 40 | €6,464 | €12,465 | +€6,001 | +92.8% |
| Cash at bank and in hand | 54/58 | €969 | €30,858 | +€29,889 | +3085.8% |
| Deferred charges and accrued income | 490/1 | €982 | €987 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €378,771 | €392,849 | +€14,078 | +3.7% |
| Equity | 10/15 | €179,432 | €208,523 | +€29,091 | +16.2% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €116,932 | €146,023 | +€29,091 | +24.9% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €110,682 | €139,773 | +€29,091 | +26.3% |
| Amounts payable | 17/49 | €199,339 | €184,327 | -€15,013 | -7.5% |
| Amounts payable after more than one year | 17 | €129,988 | €122,509 | -€7,479 | -5.8% |
| Financial debts | 170/4 | €129,988 | €122,509 | -€7,479 | -5.8% |
| Amounts payable within one year | 42/48 | €69,351 | €61,817 | -€7,534 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €19,093 | €39,253 | +€20,160 | +105.6% |
| Trade debts | 44 | €8,798 | €7,382 | -€1,416 | -16.1% |
| Suppliers | 440/4 | €8,798 | €7,382 | -€1,416 | -16.1% |
| Taxes, remuneration and social security | 45 | €5,788 | €3,576 | -€2,212 | -38.2% |
| Taxes | 450/3 | €5,788 | €3,576 | -€2,212 | -38.2% |
| Other amounts payable | 47/48 | €35,672 | €11,607 | -€24,065 | -67.5% |
| Non-recurring operating income | 76A | - | €24,875 | +€24,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,507 | €24,464 | -€6,043 | -19.8% |
| Other operating charges | 640/8 | €2,685 | €2,835 | +€150 | +5.6% |
| Gross operating margin | 9900 | €39,930 | €75,690 | +€35,760 | +89.6% |
| Operating profit (loss) | 9901 | €6,738 | €48,391 | +€41,653 | +618.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300.0% |
| Financial charges | 65/66B | €4,783 | €5,725 | +€941 | +19.7% |
| Recurring financial charges | 65 | €4,783 | €5,725 | +€941 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €1,954 | €42,666 | +€40,712 | +2083.2% |
| Income taxes | 67/77 | €426 | €13,576 | +€13,150 | +3086.6% |
| Profit (loss) for the period | 9904 | €1,528 | €29,091 | +€27,563 | +1803.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,528 | €29,091 | +€27,563 | +1803.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.