Coluta: 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.
Coluta
Largest movements
- Cash +€38,253
up €38,253 (+40.5%), from €94,335 to €132,588
mainly Net result for the year (+€28,480) and Receivables within one year (+€12,169)
- Receivables within one year -€12,169
down €12,169 (-81.7%), from €14,896 to €2,727
of which Trade receivables: -€13,731
- Reserves +€28,480
up €28,480 (+34.6%), from €82,313 to €110,792
- Tax, wage and social debts -€1,990
down €1,990 (-7.6%), from €26,112 to €24,123
- Gross operating margin -€14,644
down €14,644 (-26.1%), from €56,125 to €41,480
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 | €113,353 | €138,481 | +€25,128 | +22.2% |
| Fixed assets | 21/28 | €3,709 | €2,877 | -€833 | -22.4% |
| Tangible fixed assets | 22/27 | €3,319 | €2,487 | -€833 | -25.1% |
| Land and buildings | 22 | €1,758 | €1,558 | -€200 | -11.4% |
| Furniture and vehicles | 24 | €1,561 | €928 | -€633 | -40.5% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €109,644 | €135,605 | +€25,961 | +23.7% |
| Amounts receivable within one year | 40/41 | €14,896 | €2,727 | -€12,169 | -81.7% |
| Trade receivables | 40 | €14,792 | €1,061 | -€13,731 | -92.8% |
| Other amounts receivable | 41 | €104 | €1,666 | +€1,563 | +1504.2% |
| Cash at bank and in hand | 54/58 | €94,335 | €132,588 | +€38,253 | +40.5% |
| Deferred charges and accrued income | 490/1 | €413 | €290 | -€123 | -29.8% |
| Total equity and liabilities | 10/49 | €113,353 | €138,481 | +€25,128 | +22.2% |
| Equity | 10/15 | €84,813 | €113,292 | +€28,480 | +33.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €82,313 | €110,792 | +€28,480 | +34.6% |
| Distributable reserves | 133 | €82,313 | €110,792 | +€28,480 | +34.6% |
| Amounts payable | 17/49 | €28,540 | €25,189 | -€3,351 | -11.7% |
| Amounts payable within one year | 42/48 | €27,915 | €25,189 | -€2,726 | -9.8% |
| Trade debts | 44 | €1,803 | €851 | -€951 | -52.8% |
| Suppliers | 440/4 | €1,803 | €851 | -€951 | -52.8% |
| Advances received on contracts in progress | 46 | - | €215 | +€215 | |
| Taxes, remuneration and social security | 45 | €26,112 | €24,123 | -€1,990 | -7.6% |
| Taxes | 450/3 | €26,112 | €24,123 | -€1,990 | -7.6% |
| Accrued charges and deferred income | 492/3 | €625 | - | -€625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €833 | €833 | -€0 | -0.1% |
| Other operating charges | 640/8 | €118 | €566 | +€448 | +379.4% |
| Gross operating margin | 9900 | €56,125 | €41,480 | -€14,644 | -26.1% |
| Operating profit (loss) | 9901 | €55,174 | €40,082 | -€15,092 | -27.4% |
| Financial income | 75/76B | €9 | €37 | +€28 | +301.4% |
| Recurring financial income | 75 | €9 | €37 | +€28 | +301.4% |
| Financial charges | 65/66B | €73 | €107 | +€34 | +47.5% |
| Recurring financial charges | 65 | €73 | €107 | +€34 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €55,110 | €40,012 | -€15,098 | -27.4% |
| Income taxes | 67/77 | €11,576 | €11,533 | -€43 | -0.4% |
| Profit (loss) for the period | 9904 | €43,535 | €28,480 | -€15,055 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,535 | €28,480 | -€15,055 | -34.6% |
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.