Doremi Colembie: 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.
Doremi Colembie
Largest movements
- Stocks and contracts +€45,098
up €45,098 (+23.6%), from €191,125 to €236,223
- Tangible fixed assets -€22,025
down €22,025 (-8.6%), from €256,496 to €234,471
of which Furniture and vehicles: -€11,365
- Cash +€13,397
up €13,397 (+72.6%), from €18,445 to €31,842
mainly Short-term financial debts (+€45,000) and Other debts (+€28,347)
- Short-term financial debts +€45,000
new in 2025: €45,000
- Other debts +€28,347
up €28,347 (+14.7%), from €193,248 to €221,595
- Reserves -€24,691
down €24,691 (-51.9%), from €47,610 to €22,919
- Debts after one year -€17,457
down €17,457 (-13.4%), from €130,574 to €113,116
- Trade debts +€15,454
up €15,454 (+12,411%), from €125 to €15,579
- Gross operating margin -€28,169
down €28,169 (-42.2%), from €66,792 to €38,623
- Depreciation +€8,230
up €8,230 (+51.4%), from €16,010 to €24,240
- Taxes -€4,353
down €4,353 (-96.8%), from €4,496 to €142
- Financial charges +€2,801
up €2,801 (+51.3%), from €5,457 to €8,258
- Other operating charges -€1,593
down €1,593 (-31.6%), from €5,048 to €3,455
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 | €473,829 | €507,015 | +€33,186 | +7.0% |
| Fixed assets | 21/28 | €261,975 | €238,950 | -€23,025 | -8.8% |
| Intangible fixed assets | 21 | €5,479 | €4,480 | -€1,000 | -18.2% |
| Tangible fixed assets | 22/27 | €256,496 | €234,471 | -€22,025 | -8.6% |
| Land and buildings | 22 | €206,655 | €198,124 | -€8,531 | -4.1% |
| Plant, machinery and equipment | 23 | €6,474 | €4,345 | -€2,129 | -32.9% |
| Furniture and vehicles | 24 | €43,366 | €32,001 | -€11,365 | -26.2% |
| Current assets | 29/58 | €211,854 | €268,065 | +€56,211 | +26.5% |
| Stocks and contracts in progress | 3 | €191,125 | €236,223 | +€45,098 | +23.6% |
| Stocks | 30/36 | €191,125 | €236,223 | +€45,098 | +23.6% |
| Amounts receivable within one year | 40/41 | €1,299 | €0 | -€1,299 | -100% |
| Other amounts receivable | 41 | €1,299 | €0 | -€1,299 | -100% |
| Cash at bank and in hand | 54/58 | €18,445 | €31,842 | +€13,397 | +72.6% |
| Deferred charges and accrued income | 490/1 | €985 | €0 | -€985 | -100% |
| Total equity and liabilities | 10/49 | €473,829 | €507,015 | +€33,186 | +7.0% |
| Equity | 10/15 | €97,610 | €72,919 | -€24,691 | -25.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €47,610 | €22,919 | -€24,691 | -51.9% |
| Distributable reserves | 133 | €47,610 | €22,919 | -€24,691 | -51.9% |
| Amounts payable | 17/49 | €376,220 | €434,096 | +€57,877 | +15.4% |
| Amounts payable after more than one year | 17 | €130,574 | €113,116 | -€17,457 | -13.4% |
| Financial debts | 170/4 | €130,574 | €113,116 | -€17,457 | -13.4% |
| Amounts payable within one year | 42/48 | €245,646 | €320,980 | +€75,334 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €17,716 | €17,457 | -€259 | -1.5% |
| Financial debts | 43 | - | €45,000 | +€45,000 | |
| Credit institutions | 430/8 | - | €45,000 | +€45,000 | |
| Trade debts | 44 | €125 | €15,579 | +€15,454 | +12,411% |
| Suppliers | 440/4 | €125 | €15,579 | +€15,454 | +12,411% |
| Taxes, remuneration and social security | 45 | €34,557 | €21,349 | -€13,208 | -38.2% |
| Taxes | 450/3 | €31,857 | €21,349 | -€10,508 | -33.0% |
| Remuneration and social security | 454/9 | €2,700 | €0 | -€2,700 | -100% |
| Other amounts payable | 47/48 | €193,248 | €221,595 | +€28,347 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,010 | €24,240 | +€8,230 | +51.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,124 | €27,421 | +€298 | +1.1% |
| Other operating charges | 640/8 | €5,048 | €3,455 | -€1,593 | -31.6% |
| Gross operating margin | 9900 | €66,792 | €38,623 | -€28,169 | -42.2% |
| Operating profit (loss) | 9901 | €18,610 | -€16,494 | -€35,104 | |
| Financial income | 75/76B | €289 | €204 | -€85 | -29.5% |
| Recurring financial income | 75 | €289 | €204 | -€85 | -29.5% |
| Financial charges | 65/66B | €5,457 | €8,258 | +€2,801 | +51.3% |
| Recurring financial charges | 65 | €5,457 | €8,258 | +€2,801 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €13,442 | -€24,549 | -€37,991 | |
| Income taxes | 67/77 | €4,496 | €142 | -€4,353 | -96.8% |
| Profit (loss) for the period | 9904 | €8,946 | -€24,691 | -€33,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,946 | -€24,691 | -€33,637 |
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 25 October 2026 via checked.be.