COLVERT & SONS: 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.
COLVERT & SONS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€103,431
down €103,431 (-100%), from €103,431 to €0
- Other debts +€82,139
up €82,139, from €0 to €82,139
- Reserves +€43,888
new in 2025: €43,888
- Financial income -€55,488
down €55,488 (-52.6%), from €105,488 to €50,000
- Gross operating margin +€2,560
up €2,560 (+30.1%), from -€8,495 to -€5,935
- Financial charges +€527
up €527 (+50.3%), from €1,046 to €1,573
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 | €2,783,292 | €2,783,550 | +€258 | 0.0% |
| Fixed assets | 21/28 | €2,730,765 | €2,730,000 | -€765 | 0.0% |
| Tangible fixed assets | 22/27 | €765 | €0 | -€765 | -100% |
| Plant, machinery and equipment | 23 | €765 | €0 | -€765 | -100% |
| Financial fixed assets | 28 | €2,730,000 | €2,730,000 | = | 0.0% |
| Current assets | 29/58 | €52,528 | €53,550 | +€1,023 | +1.9% |
| Amounts receivable within one year | 40/41 | €33,547 | €24,500 | -€9,047 | -27.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €33,547 | €24,500 | -€9,047 | -27.0% |
| Cash at bank and in hand | 54/58 | €18,785 | €28,875 | +€10,090 | +53.7% |
| Deferred charges and accrued income | 490/1 | €196 | €175 | -€21 | -10.7% |
| Total equity and liabilities | 10/49 | €2,783,292 | €2,783,550 | +€258 | 0.0% |
| Equity | 10/15 | €108,431 | €48,888 | -€59,543 | -54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €43,888 | +€43,888 | |
| Distributable reserves | 133 | - | €43,888 | +€43,888 | |
| Profit (loss) carried forward | 14 | €103,431 | €0 | -€103,431 | -100% |
| Amounts payable | 17/49 | €2,674,862 | €2,734,663 | +€59,801 | +2.2% |
| Amounts payable after more than one year | 17 | €2,674,650 | €2,652,381 | -€22,269 | -0.8% |
| Other amounts payable | 178/9 | €2,674,650 | €2,652,381 | -€22,269 | -0.8% |
| Amounts payable within one year | 42/48 | €212 | €82,281 | +€82,070 | +38,758% |
| Trade debts | 44 | €212 | €143 | -€69 | -32.7% |
| Suppliers | 440/4 | €212 | €143 | -€69 | -32.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €82,139 | +€82,139 | |
| Non-recurring operating income | 76A | - | €11,909 | +€11,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €771 | €765 | -€6 | -0.8% |
| Other operating charges | 640/8 | €1,258 | €1,270 | +€12 | +1.0% |
| Gross operating margin | 9900 | -€8,495 | -€5,935 | +€2,560 | +30.1% |
| Operating profit (loss) | 9901 | -€10,525 | -€7,970 | +€2,554 | +24.3% |
| Financial income | 75/76B | €105,488 | €50,000 | -€55,488 | -52.6% |
| Recurring financial income | 75 | €105,488 | €50,000 | -€55,488 | -52.6% |
| Financial charges | 65/66B | €1,046 | €1,573 | +€527 | +50.3% |
| Recurring financial charges | 65 | €1,046 | €1,573 | +€527 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | €93,918 | €40,457 | -€53,461 | -56.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €93,918 | €40,457 | -€53,461 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,918 | €40,457 | -€53,461 | -56.9% |
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 28 October 2026 via checked.be.