COLWELL CONSULTING: 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.
COLWELL CONSULTING
Largest movements
- Cash +€4,872
up €4,872 (+6.4%), from €76,579 to €81,451
mainly Other debts (+€77,230) and Net result for the year (+€58,221)
- Tangible fixed assets -€985
down €985 (-29.6%), from €3,333 to €2,348
of which Plant, machinery and equipment: -€956
- Other debts +€77,230
up €77,230 (+10,602%), from €728 to €77,959
- Reserves -€73,817
down €73,817 (-84.8%), from €87,037 to €13,221
- Gross operating margin +€14,474
up €14,474 (+22.7%), from €63,759 to €78,233
- Taxes +€3,204
up €3,204 (+26.1%), from €12,263 to €15,468
- Depreciation -€1,465
down €1,465 (-43.2%), from €3,388 to €1,924
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 | €95,102 | €98,352 | +€3,250 | +3.4% |
| Fixed assets | 21/28 | €3,499 | €2,444 | -€1,055 | -30.2% |
| Intangible fixed assets | 21 | €165 | €95 | -€70 | -42.2% |
| Tangible fixed assets | 22/27 | €3,333 | €2,348 | -€985 | -29.6% |
| Land and buildings | 22 | €208 | €179 | -€29 | -14.0% |
| Plant, machinery and equipment | 23 | €3,126 | €2,170 | -€956 | -30.6% |
| Current assets | 29/58 | €91,603 | €95,908 | +€4,305 | +4.7% |
| Amounts receivable within one year | 40/41 | €15,024 | €14,458 | -€567 | -3.8% |
| Trade receivables | 40 | €15,024 | €13,809 | -€1,216 | -8.1% |
| Other amounts receivable | 41 | - | €649 | +€649 | |
| Cash at bank and in hand | 54/58 | €76,579 | €81,451 | +€4,872 | +6.4% |
| Total equity and liabilities | 10/49 | €95,102 | €98,352 | +€3,250 | +3.4% |
| Equity | 10/15 | €88,037 | €14,221 | -€73,817 | -83.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €87,037 | €13,221 | -€73,817 | -84.8% |
| Distributable reserves | 133 | €87,037 | €13,221 | -€73,817 | -84.8% |
| Amounts payable | 17/49 | €7,065 | €84,131 | +€77,067 | +1,091% |
| Amounts payable within one year | 42/48 | €7,065 | €84,131 | +€77,067 | +1,091% |
| Trade debts | 44 | €707 | €869 | +€162 | +22.8% |
| Suppliers | 440/4 | €707 | €869 | +€162 | +22.8% |
| Taxes, remuneration and social security | 45 | €5,629 | €5,304 | -€325 | -5.8% |
| Taxes | 450/3 | €5,629 | €5,304 | -€325 | -5.8% |
| Other amounts payable | 47/48 | €728 | €77,959 | +€77,230 | +10,602% |
| Remuneration, social security and pensions | 62 | €2,138 | €2,322 | +€184 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,388 | €1,924 | -€1,465 | -43.2% |
| Other operating charges | 640/8 | €505 | €197 | -€308 | -60.9% |
| Gross operating margin | 9900 | €63,759 | €78,233 | +€14,474 | +22.7% |
| Operating profit (loss) | 9901 | €57,727 | €73,790 | +€16,062 | +27.8% |
| Financial income | 75/76B | €4 | €63 | +€60 | +1,684% |
| Recurring financial income | 75 | €4 | €63 | +€60 | +1,684% |
| Financial charges | 65/66B | €224 | €165 | -€59 | -26.5% |
| Recurring financial charges | 65 | €224 | €165 | -€59 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €57,507 | €73,688 | +€16,181 | +28.1% |
| Income taxes | 67/77 | €12,263 | €15,468 | +€3,204 | +26.1% |
| Profit (loss) for the period | 9904 | €45,244 | €58,221 | +€12,977 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,244 | €58,221 | +€12,977 | +28.7% |
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 18 October 2026 via checked.be.