EL COLMADO: 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.
EL COLMADO
Largest movements
- Cash -€53,443
down €53,443 (-97.6%), from €54,778 to €1,334
mainly Stocks and contracts (-€32,348) and Trade debts (-€9,723)
- Stocks and contracts +€32,348
up €32,348 (+205%), from €15,800 to €48,148
- Tangible fixed assets +€3,105
up €3,105 (+66.9%), from €4,643 to €7,748
of which Furniture and vehicles: +€4,387
- Receivables within one year +€1,492
up €1,492 (+24.8%), from €6,006 to €7,498
of which Other amounts receivable: +€5,567
- Trade debts -€9,723
down €9,723 (-37.5%), from €25,902 to €16,179
- Profit (loss) carried forward -€5,096
down €5,096 (-16.8%), from €30,289 to €25,193
- Tax, wage and social debts -€1,679
down €1,679 (-15.9%), from €10,585 to €8,906
of which Remuneration and social security: -€945
- Gross operating margin -€22,404
down €22,404 (-37.1%), from €60,455 to €38,050
- Taxes +€6,090
new in 2024: €6,090
- Other operating charges +€2,651
up €2,651 (+102%), from €2,590 to €5,241
- Staff costs -€2,227
down €2,227 (-7.2%), from €30,845 to €28,618
- Financial income -€1,270
no longer reported in 2024 (was €1,270)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,276 | €68,778 | -€16,498 | -19.3% |
| Fixed assets | 21/28 | €8,693 | €11,798 | +€3,105 | +35.7% |
| Tangible fixed assets | 22/27 | €4,643 | €7,748 | +€3,105 | +66.9% |
| Furniture and vehicles | 24 | €2,080 | €6,467 | +€4,387 | +211% |
| Leasing and similar rights | 25 | €2,563 | €1,281 | -€1,281 | -50.0% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €76,584 | €56,980 | -€19,604 | -25.6% |
| Stocks and contracts in progress | 3 | €15,800 | €48,148 | +€32,348 | +205% |
| Stocks | 30/36 | €15,800 | €48,148 | +€32,348 | +205% |
| Amounts receivable within one year | 40/41 | €6,006 | €7,498 | +€1,492 | +24.8% |
| Trade receivables | 40 | €4,951 | €876 | -€4,075 | -82.3% |
| Other amounts receivable | 41 | €1,055 | €6,622 | +€5,567 | +528% |
| Cash at bank and in hand | 54/58 | €54,778 | €1,334 | -€53,443 | -97.6% |
| Total equity and liabilities | 10/49 | €85,276 | €68,778 | -€16,498 | -19.3% |
| Equity | 10/15 | €48,789 | €43,693 | -€5,096 | -10.4% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,289 | €25,193 | -€5,096 | -16.8% |
| Amounts payable | 17/49 | €36,488 | €25,085 | -€11,402 | -31.3% |
| Amounts payable within one year | 42/48 | €36,488 | €25,085 | -€11,402 | -31.3% |
| Trade debts | 44 | €25,902 | €16,179 | -€9,723 | -37.5% |
| Suppliers | 440/4 | €25,902 | €16,179 | -€9,723 | -37.5% |
| Taxes, remuneration and social security | 45 | €10,585 | €8,906 | -€1,679 | -15.9% |
| Taxes | 450/3 | €1,001 | €267 | -€734 | -73.3% |
| Remuneration and social security | 454/9 | €9,584 | €8,639 | -€945 | -9.9% |
| Remuneration, social security and pensions | 62 | €30,845 | €28,618 | -€2,227 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,655 | €2,607 | +€952 | +57.5% |
| Other operating charges | 640/8 | €2,590 | €5,241 | +€2,651 | +102% |
| Gross operating margin | 9900 | €60,455 | €38,050 | -€22,404 | -37.1% |
| Operating profit (loss) | 9901 | €25,365 | €1,584 | -€23,781 | -93.8% |
| Financial income | 75/76B | €1,270 | - | -€1,270 | |
| Recurring financial income | 75 | €1,270 | - | -€1,270 | |
| Financial charges | 65/66B | €128 | €590 | +€462 | +362% |
| Recurring financial charges | 65 | €128 | €590 | +€462 | +362% |
| Profit (loss) for the period before taxes | 9903 | €26,508 | €994 | -€25,514 | -96.2% |
| Income taxes | 67/77 | - | €6,090 | +€6,090 | |
| Profit (loss) for the period | 9904 | €26,508 | -€5,096 | -€31,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,508 | -€5,096 | -€31,604 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.