Going Kolombo: 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.
What changed
Going Kolombo
NACE 47.762, Retail sale of pets, pet food and pet supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,877
2024 · €13,749-€10,872
Equity
€436,089
2024 · €433,212+€2,877
Cash
€237,584
2024 · €98,608+€138,976
Balance sheet total
€2.0m
2024 · €1.9m+€87,252
Largest movements
Assets
- Cash +€138,976
up €138,976 (+141%), from €98,608 to €237,584
mainly Trade debts (+€191,734) and Depreciation (+€134,423)
- Formation expenses -€108,879
down €108,879 (-37.3%), from €291,744 to €182,865
- Intangible fixed assets +€82,864
up €82,864 (+940%), from €8,812 to €91,676
- Receivables within one year -€75,401
down €75,401 (-10.1%), from €744,872 to €669,471
of which Trade receivables: -€44,754
- Stocks and contracts +€37,572
up €37,572 (+6.0%), from €629,774 to €667,346
Equity and liabilities
- Trade debts +€191,734
up €191,734 (+50.5%), from €379,409 to €571,144
- Tax, wage and social debts -€51,337
down €51,337 (-41.6%), from €123,485 to €72,148
of which Taxes: -€27,735
- Debts after one year -€25,966
down €25,966 (-69.0%), from €37,614 to €11,648
- Short-term financial debts -€25,000
down €25,000 (-3.0%), from €825,000 to €800,000
Income statement
- Staff costs -€90,121
down €90,121 (-18.3%), from €491,600 to €401,479
- Depreciation +€74,539
up €74,539 (+124%), from €59,884 to €134,423
- Taxes -€23,661
down €23,661 (-78.7%), from €30,069 to €6,408
- Financial income +€10,468
up €10,468 (+81.2%), from €12,891 to €23,359
- Provisions -€9,477
down €9,477, from €17 to -€9,460
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.
Result 2024
€13,749
Gross operating margin
+€4,583
Staff costs
+€90,121
Depreciation
-€74,539
Write-downs
+€4,362
Provisions
+€9,477
Other operating charges
+€1,176
Other operating items
-€84,782
Financial income
+€10,468
Financial charges
+€4,601
Taxes
+€23,661
Result 2025
€2,877
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€297,498
Investment
-€103,977
Financing
-€54,546
Cash 2024
€98,608
From operations (derived)
+€297,498
Net result for the year
+€2,877
Depreciation
+€134,423
Stocks and contracts
-€37,572
Receivables within one year
+€75,401
Deferred charges and accrued income
-€16,551
Provisions
+€15,127
Trade debts
+€191,734
Tax, wage and social debts
-€51,337
Other debts
-€46
Accrued charges and deferred income
-€16,559
Investment (derived)
-€103,977
Investment in fixed assets (net)
-€96,154
Current investments
-€7,823
Financing
-€54,546
Debts after one year
-€25,966
Current portion of long-term debt
-€3,579
Short-term financial debts
-€25,000
Cash 2025
€237,584
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,876,738 | €1,963,990 | +€87,252 | +4.6% |
| Formation expenses | 20 | €291,744 | €182,865 | -€108,879 | -37.3% |
| Fixed assets | 21/28 | €57,158 | €127,768 | +€70,610 | +124% |
| Intangible fixed assets | 21 | €8,812 | €91,676 | +€82,864 | +940% |
| Tangible fixed assets | 22/27 | €48,346 | €36,093 | -€12,254 | -25.3% |
| Plant, machinery and equipment | 23 | - | €6,299 | +€6,299 | |
| Furniture and vehicles | 24 | €48,346 | €29,794 | -€18,552 | -38.4% |
| Current assets | 29/58 | €1,527,836 | €1,653,357 | +€125,521 | +8.2% |
| Stocks and contracts in progress | 3 | €629,774 | €667,346 | +€37,572 | +6.0% |
| Stocks | 30/36 | €629,774 | €667,346 | +€37,572 | +6.0% |
| Amounts receivable within one year | 40/41 | €744,872 | €669,471 | -€75,401 | -10.1% |
| Trade receivables | 40 | €712,393 | €667,639 | -€44,754 | -6.3% |
| Other amounts receivable | 41 | €32,479 | €1,832 | -€30,647 | -94.4% |
| Current investments | 50/53 | €20,043 | €27,866 | +€7,823 | +39.0% |
| Cash at bank and in hand | 54/58 | €98,608 | €237,584 | +€138,976 | +141% |
| Deferred charges and accrued income | 490/1 | €34,539 | €51,090 | +€16,551 | +47.9% |
| Total equity and liabilities | 10/49 | €1,876,738 | €1,963,990 | +€87,252 | +4.6% |
| Equity | 10/15 | €433,212 | €436,089 | +€2,877 | +0.7% |
| Contributions | 10/11 | €238,600 | €238,600 | = | 0.0% |
| Reserves | 13 | €194,612 | €197,489 | +€2,877 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €192,752 | €197,489 | +€4,737 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €20,060 | €35,187 | +€15,127 | +75.4% |
| Provisions for liabilities and charges | 160/5 | €20,060 | €35,187 | +€15,127 | +75.4% |
| Environmental obligations | 163 | €20,060 | €0 | -€20,060 | -100% |
| Other liabilities and charges | 164/5 | - | €35,187 | +€35,187 | |
| Amounts payable | 17/49 | €1,423,467 | €1,492,714 | +€69,248 | +4.9% |
| Amounts payable after more than one year | 17 | €37,614 | €11,648 | -€25,966 | -69.0% |
| Financial debts | 170/4 | €37,614 | €11,648 | -€25,966 | -69.0% |
| Amounts payable within one year | 42/48 | €1,357,486 | €1,469,258 | +€111,772 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €29,546 | €25,966 | -€3,579 | -12.1% |
| Financial debts | 43 | €825,000 | €800,000 | -€25,000 | -3.0% |
| Credit institutions | 430/8 | €825,000 | €800,000 | -€25,000 | -3.0% |
| Trade debts | 44 | €379,409 | €571,144 | +€191,734 | +50.5% |
| Suppliers | 440/4 | €379,409 | €571,144 | +€191,734 | +50.5% |
| Taxes, remuneration and social security | 45 | €123,485 | €72,148 | -€51,337 | -41.6% |
| Taxes | 450/3 | €58,450 | €30,715 | -€27,735 | -47.5% |
| Remuneration and social security | 454/9 | €65,035 | €41,434 | -€23,602 | -36.3% |
| Other amounts payable | 47/48 | €46 | €0 | -€46 | -100% |
| Accrued charges and deferred income | 492/3 | €28,367 | €11,808 | -€16,559 | -58.4% |
| Non-recurring operating income | 76A | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | €491,600 | €401,479 | -€90,121 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,884 | €134,423 | +€74,539 | +124% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,087 | €3,725 | -€4,362 | -53.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €17 | -€9,460 | -€9,477 | |
| Other operating charges | 640/8 | €3,539 | €2,362 | -€1,176 | -33.2% |
| Non-recurring operating charges | 66A | €50,218 | €135,000 | +€84,782 | +169% |
| Gross operating margin | 9900 | €726,475 | €731,058 | +€4,583 | +0.6% |
| Operating profit (loss) | 9901 | €113,131 | €63,528 | -€49,602 | -43.8% |
| Financial income | 75/76B | €12,891 | €23,359 | +€10,468 | +81.2% |
| Recurring financial income | 75 | €12,891 | €23,359 | +€10,468 | +81.2% |
| Financial charges | 65/66B | €82,204 | €77,603 | -€4,601 | -5.6% |
| Recurring financial charges | 65 | €82,204 | €77,603 | -€4,601 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €43,818 | €9,285 | -€34,533 | -78.8% |
| Income taxes | 67/77 | €30,069 | €6,408 | -€23,661 | -78.7% |
| Profit (loss) for the period | 9904 | €13,749 | €2,877 | -€10,872 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,749 | €2,877 | -€10,872 | -79.1% |
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 15 October 2026 via checked.be.