DE KOLIS: 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.
DE KOLIS
Largest movements
- Cash +€78,575
up €78,575 (+160%), from €49,057 to €127,631
mainly Net result for the year (+€26,901) and Current investments (+€17,254)
- Current investments -€17,254
down €17,254 (-86.3%), from €20,000 to €2,746
- Receivables within one year -€13,368
down €13,368 (-91.2%), from €14,660 to €1,292
of which Other amounts receivable: -€13,368
- Tangible fixed assets -€12,669
down €12,669 (-12.0%), from €105,760 to €93,092
of which Land and buildings: -€10,985
- Reserves +€26,901
up €26,901 (+17.6%), from €152,997 to €179,898
of which Distributable reserves: +€26,901
- Other debts +€12,601
up €12,601 (+79.0%), from €15,944 to €28,545
- Tax, wage and social debts -€3,053
down €3,053 (-22.5%), from €13,582 to €10,529
of which Taxes: -€3,789
- Gross operating margin +€16,960
up €16,960 (+39.6%), from €42,829 to €59,789
- Staff costs +€9,462
up €9,462, from -€406 to €9,056
- Taxes +€2,121
up €2,121 (+27.3%), from €7,782 to €9,904
- Financial charges -€1,149
down €1,149 (-96.4%), from €1,193 to €43
- Depreciation +€910
up €910 (+7.7%), from €11,759 to €12,669
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 | €190,117 | €226,559 | +€36,442 | +19.2% |
| Fixed assets | 21/28 | €105,760 | €93,092 | -€12,669 | -12.0% |
| Tangible fixed assets | 22/27 | €105,760 | €93,092 | -€12,669 | -12.0% |
| Land and buildings | 22 | €97,640 | €86,656 | -€10,985 | -11.3% |
| Furniture and vehicles | 24 | €8,120 | €6,436 | -€1,684 | -20.7% |
| Current assets | 29/58 | €84,356 | €133,467 | +€49,111 | +58.2% |
| Amounts receivable within one year | 40/41 | €14,660 | €1,292 | -€13,368 | -91.2% |
| Trade receivables | 40 | €200 | €200 | = | 0.0% |
| Other amounts receivable | 41 | €14,460 | €1,092 | -€13,368 | -92.4% |
| Current investments | 50/53 | €20,000 | €2,746 | -€17,254 | -86.3% |
| Cash at bank and in hand | 54/58 | €49,057 | €127,631 | +€78,575 | +160% |
| Deferred charges and accrued income | 490/1 | €639 | €1,797 | +€1,158 | +181% |
| Total equity and liabilities | 10/49 | €190,117 | €226,559 | +€36,442 | +19.2% |
| Equity | 10/15 | €159,197 | €186,098 | +€26,901 | +16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,997 | €179,898 | +€26,901 | +17.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,702 | €6,702 | = | 0.0% |
| Distributable reserves | 133 | €144,435 | €171,335 | +€26,901 | +18.6% |
| Amounts payable | 17/49 | €30,920 | €40,461 | +€9,541 | +30.9% |
| Amounts payable within one year | 42/48 | €30,920 | €39,984 | +€9,064 | +29.3% |
| Trade debts | 44 | €1,393 | €910 | -€483 | -34.7% |
| Suppliers | 440/4 | €1,393 | €910 | -€483 | -34.7% |
| Taxes, remuneration and social security | 45 | €13,582 | €10,529 | -€3,053 | -22.5% |
| Taxes | 450/3 | €13,582 | €9,793 | -€3,789 | -27.9% |
| Remuneration and social security | 454/9 | - | €735 | +€735 | |
| Other amounts payable | 47/48 | €15,944 | €28,545 | +€12,601 | +79.0% |
| Accrued charges and deferred income | 492/3 | - | €477 | +€477 | |
| Remuneration, social security and pensions | 62 | -€406 | €9,056 | +€9,462 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,759 | €12,669 | +€910 | +7.7% |
| Other operating charges | 640/8 | €1,480 | €1,584 | +€104 | +7.1% |
| Gross operating margin | 9900 | €42,829 | €59,789 | +€16,960 | +39.6% |
| Operating profit (loss) | 9901 | €29,997 | €36,479 | +€6,483 | +21.6% |
| Financial income | 75/76B | - | €368 | +€368 | |
| Recurring financial income | 75 | - | €368 | +€368 | |
| Financial charges | 65/66B | €1,193 | €43 | -€1,149 | -96.4% |
| Recurring financial charges | 65 | €1,193 | €43 | -€1,149 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €28,804 | €36,804 | +€8,000 | +27.8% |
| Income taxes | 67/77 | €7,782 | €9,904 | +€2,121 | +27.3% |
| Profit (loss) for the period | 9904 | €21,021 | €26,901 | +€5,879 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,021 | €26,901 | +€5,879 | +28.0% |
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.