Dan Colmont: 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.
Dan Colmont
Largest movements
- Receivables within one year +€184,388
up €184,388 (+41.8%), from €441,217 to €625,606
of which Other amounts receivable: +€192,667
- Cash -€123,291
down €123,291 (-99.8%), from €123,527 to €237
mainly Receivables within one year (-€184,388) and Trade debts (-€10,000)
- Tangible fixed assets -€80,865
down €80,865 (-99.2%), from €81,511 to €646
- Trade debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward -€9,751
down €9,751 (-1.6%), from €627,887 to €618,136
- Depreciation +€9,669
new in 2025: €9,669
- Taxes -€1,577
no longer reported in 2025 (was €1,577)
- Gross operating margin +€688
no longer reported in 2025 (was -€688)
- Other operating charges +€500
new in 2025: €500
- Financial income +€316
up €316 (+145%), from €218 to €534
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 | €646,256 | €626,488 | -€19,767 | -3.1% |
| Fixed assets | 21/28 | €81,511 | €646 | -€80,865 | -99.2% |
| Tangible fixed assets | 22/27 | €81,511 | €646 | -€80,865 | -99.2% |
| Land and buildings | 22 | €81,511 | €646 | -€80,865 | -99.2% |
| Current assets | 29/58 | €564,744 | €625,842 | +€61,098 | +10.8% |
| Amounts receivable within one year | 40/41 | €441,217 | €625,606 | +€184,388 | +41.8% |
| Trade receivables | 40 | €407,324 | €399,046 | -€8,278 | -2.0% |
| Other amounts receivable | 41 | €33,893 | €226,560 | +€192,667 | +568% |
| Cash at bank and in hand | 54/58 | €123,527 | €237 | -€123,291 | -99.8% |
| Total equity and liabilities | 10/49 | €646,256 | €626,488 | -€19,767 | -3.1% |
| Equity | 10/15 | €635,947 | €626,196 | -€9,751 | -1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €627,887 | €618,136 | -€9,751 | -1.6% |
| Amounts payable | 17/49 | €10,309 | €293 | -€10,016 | -97.2% |
| Amounts payable within one year | 42/48 | €10,309 | €293 | -€10,016 | -97.2% |
| Trade debts | 44 | €10,000 | - | -€10,000 | |
| Suppliers | 440/4 | €10,000 | - | -€10,000 | |
| Taxes, remuneration and social security | 45 | €309 | €293 | -€16 | -5.3% |
| Taxes | 450/3 | €309 | €293 | -€16 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,669 | +€9,669 | |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | -€688 | - | +€688 | |
| Operating profit (loss) | 9901 | -€688 | -€10,169 | -€9,481 | -1,379% |
| Financial income | 75/76B | €218 | €534 | +€316 | +145% |
| Recurring financial income | 75 | €218 | €534 | +€316 | +145% |
| Financial charges | 65/66B | €176 | €116 | -€60 | -34.1% |
| Recurring financial charges | 65 | €176 | €116 | -€60 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€645 | -€9,751 | -€9,106 | -1,411% |
| Income taxes | 67/77 | €1,577 | - | -€1,577 | |
| Profit (loss) for the period | 9904 | -€2,223 | -€9,751 | -€7,528 | -339% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,223 | -€9,751 | -€7,528 | -339% |
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 22 October 2026 via checked.be.