COLUX: 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.
COLUX
Largest movements
- Tangible fixed assets +€31,755
up €31,755 (+251%), from €12,668 to €44,423
of which Furniture and vehicles: +€33,780
- Cash +€17,085
up €17,085 (+130%), from €13,131 to €30,216
mainly Debts after one year (+€33,687) and Net result for the year (+€20,704)
- Intangible fixed assets -€1,192
down €1,192 (-27.1%), from €4,405 to €3,213
- Receivables within one year +€1,128
up €1,128 (+17.5%), from €6,430 to €7,558
of which Other amounts receivable: +€3,202
- Debts after one year +€33,687
new in 2025: €33,687
- Trade debts +€8,211
up €8,211 (+848%), from €968 to €9,179
- Other debts +€6,567
up €6,567 (+46.5%), from €14,137 to €20,704
- Current portion of long-term debt +€1,526
up €1,526 (+21.0%), from €7,266 to €8,792
- Gross operating margin +€14,496
up €14,496 (+69.2%), from €20,961 to €35,457
- Depreciation -€4,716
down €4,716 (-37.1%), from €12,722 to €8,006
- Taxes +€3,789
up €3,789 (+835%), from €454 to €4,243
- Financial charges +€919
up €919 (+158%), from €582 to €1,501
- Other operating charges +€510
up €510 (+103%), from €493 to €1,003
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 | €36,865 | €86,402 | +€49,537 | +134% |
| Fixed assets | 21/28 | €17,073 | €47,636 | +€30,563 | +179% |
| Intangible fixed assets | 21 | €4,405 | €3,213 | -€1,192 | -27.1% |
| Tangible fixed assets | 22/27 | €12,668 | €44,423 | +€31,755 | +251% |
| Plant, machinery and equipment | 23 | €4,500 | €2,475 | -€2,025 | -45.0% |
| Furniture and vehicles | 24 | €8,168 | €41,948 | +€33,780 | +414% |
| Current assets | 29/58 | €19,792 | €38,766 | +€18,974 | +95.9% |
| Amounts receivable within one year | 40/41 | €6,430 | €7,558 | +€1,128 | +17.5% |
| Trade receivables | 40 | €5,403 | €3,329 | -€2,074 | -38.4% |
| Other amounts receivable | 41 | €1,027 | €4,229 | +€3,202 | +312% |
| Cash at bank and in hand | 54/58 | €13,131 | €30,216 | +€17,085 | +130% |
| Deferred charges and accrued income | 490/1 | €231 | €992 | +€761 | +329% |
| Total equity and liabilities | 10/49 | €36,865 | €86,402 | +€49,537 | +134% |
| Equity | 10/15 | €14,040 | €14,040 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,040 | €11,040 | = | 0.0% |
| Distributable reserves | 133 | €11,040 | €11,040 | = | 0.0% |
| Amounts payable | 17/49 | €22,825 | €72,362 | +€49,537 | +217% |
| Amounts payable after more than one year | 17 | - | €33,687 | +€33,687 | |
| Financial debts | 170/4 | - | €33,687 | +€33,687 | |
| Amounts payable within one year | 42/48 | €22,825 | €38,675 | +€15,850 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €7,266 | €8,792 | +€1,526 | +21.0% |
| Trade debts | 44 | €968 | €9,179 | +€8,211 | +848% |
| Suppliers | 440/4 | €968 | €9,179 | +€8,211 | +848% |
| Taxes, remuneration and social security | 45 | €454 | - | -€454 | |
| Taxes | 450/3 | €454 | - | -€454 | |
| Other amounts payable | 47/48 | €14,137 | €20,704 | +€6,567 | +46.5% |
| Non-recurring operating income | 76A | - | €5,675 | +€5,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,722 | €8,006 | -€4,716 | -37.1% |
| Other operating charges | 640/8 | €493 | €1,003 | +€510 | +103% |
| Gross operating margin | 9900 | €20,961 | €35,457 | +€14,496 | +69.2% |
| Operating profit (loss) | 9901 | €7,746 | €26,448 | +€18,702 | +241% |
| Financial charges | 65/66B | €582 | €1,501 | +€919 | +158% |
| Recurring financial charges | 65 | €582 | €1,501 | +€919 | +158% |
| Profit (loss) for the period before taxes | 9903 | €7,164 | €24,947 | +€17,783 | +248% |
| Income taxes | 67/77 | €454 | €4,243 | +€3,789 | +835% |
| Profit (loss) for the period | 9904 | €6,710 | €20,704 | +€13,994 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €6,710 | €20,704 | +€13,994 | +209% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.