COLUSSI: 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.
COLUSSI
Largest movements
- Tangible fixed assets -€20,914
down €20,914 (-38.3%), from €54,632 to €33,718
of which Furniture and vehicles: -€11,332
- Receivables within one year -€4,635
down €4,635 (-45.6%), from €10,160 to €5,525
of which Trade receivables: -€5,099
- Cash -€3,456
down €3,456 (-5.3%), from €65,516 to €62,060
mainly Net result for the year (-€25,196) and Debts after one year (-€11,132)
- Deferred charges and accrued income +€1,615
up €1,615 (+64.8%), from €2,492 to €4,107
- Profit (loss) carried forward -€25,196
down €25,196, from €19,874 to -€5,322
- Debts after one year -€11,132
down €11,132 (-35.5%), from €31,344 to €20,213
- Other debts +€5,903
up €5,903 (+18.8%), from €31,398 to €37,301
- Trade debts +€2,855
up €2,855 (+269%), from €1,062 to €3,917
- Gross operating margin -€22,972
down €22,972, from €22,290 to -€683
- Financial charges -€505
down €505 (-20.8%), from €2,428 to €1,924
- Depreciation -€264
down €264 (-1.2%), from €21,178 to €20,914
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 | €133,276 | €105,885 | -€27,391 | -20.6% |
| Fixed assets | 21/28 | €55,107 | €34,193 | -€20,914 | -38.0% |
| Tangible fixed assets | 22/27 | €54,632 | €33,718 | -€20,914 | -38.3% |
| Furniture and vehicles | 24 | €21,581 | €10,249 | -€11,332 | -52.5% |
| Leasing and similar rights | 25 | €33,051 | €23,469 | -€9,582 | -29.0% |
| Financial fixed assets | 28 | €476 | €476 | = | 0.0% |
| Current assets | 29/58 | €78,168 | €71,691 | -€6,477 | -8.3% |
| Amounts receivable within one year | 40/41 | €10,160 | €5,525 | -€4,635 | -45.6% |
| Trade receivables | 40 | €5,099 | - | -€5,099 | |
| Other amounts receivable | 41 | €5,061 | €5,525 | +€464 | +9.2% |
| Cash at bank and in hand | 54/58 | €65,516 | €62,060 | -€3,456 | -5.3% |
| Deferred charges and accrued income | 490/1 | €2,492 | €4,107 | +€1,615 | +64.8% |
| Total equity and liabilities | 10/49 | €133,276 | €105,885 | -€27,391 | -20.6% |
| Equity | 10/15 | €57,678 | €32,481 | -€25,196 | -43.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €31,606 | €31,606 | = | 0.0% |
| Distributable reserves | 133 | €31,606 | €31,606 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,874 | -€5,322 | -€25,196 | |
| Amounts payable | 17/49 | €75,598 | €73,404 | -€2,194 | -2.9% |
| Amounts payable after more than one year | 17 | €31,344 | €20,213 | -€11,132 | -35.5% |
| Financial debts | 170/4 | €31,344 | €20,213 | -€11,132 | -35.5% |
| Amounts payable within one year | 42/48 | €44,254 | €53,191 | +€8,938 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €7,797 | €8,127 | +€330 | +4.2% |
| Financial debts | 43 | €3,706 | €3,847 | +€141 | +3.8% |
| Credit institutions | 430/8 | €3,706 | €3,847 | +€141 | +3.8% |
| Trade debts | 44 | €1,062 | €3,917 | +€2,855 | +269% |
| Suppliers | 440/4 | €1,062 | €3,917 | +€2,855 | +269% |
| Taxes, remuneration and social security | 45 | €291 | - | -€291 | |
| Taxes | 450/3 | €291 | - | -€291 | |
| Other amounts payable | 47/48 | €31,398 | €37,301 | +€5,903 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,178 | €20,914 | -€264 | -1.2% |
| Other operating charges | 640/8 | €1,658 | €1,535 | -€123 | -7.4% |
| Gross operating margin | 9900 | €22,290 | -€683 | -€22,972 | |
| Operating profit (loss) | 9901 | -€546 | -€23,131 | -€22,585 | -4,133% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.8% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.8% |
| Financial charges | 65/66B | €2,428 | €1,924 | -€505 | -20.8% |
| Recurring financial charges | 65 | €2,428 | €1,924 | -€505 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,965 | -€25,055 | -€22,090 | -745% |
| Income taxes | 67/77 | €151 | €141 | -€9 | -6.2% |
| Profit (loss) for the period | 9904 | -€3,116 | -€25,196 | -€22,080 | -709% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,116 | -€25,196 | -€22,080 | -709% |
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 19 October 2026 via checked.be.