GROUPE COLIPAIN: 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.
GROUPE COLIPAIN
Largest movements
- Financial fixed assets -€154,418
down €154,418 (-36.0%), from €428,720 to €274,302
- Receivables after one year -€34,359
down €34,359 (-49.2%), from €69,870 to €35,511
- Receivables within one year -€32,344
down €32,344 (-27.2%), from €118,992 to €86,648
of which Other amounts receivable: -€17,170
- Debts after one year -€196,905
down €196,905 (-67.0%), from €293,918 to €97,013
of which Other amounts payable: -€153,668
- Tax, wage and social debts -€38,780
down €38,780 (-55.9%), from €69,399 to €30,619
- Profit (loss) carried forward +€25,200
up €25,200 (+594%), from €4,240 to €29,440
- Current portion of long-term debt -€16,035
down €16,035 (-21.9%), from €73,324 to €57,289
- Gross operating margin -€137,041
down €137,041, from €86,174 to -€50,867
- Financial income +€100,046
up €100,046 (+1,832%), from €5,462 to €105,508
- Purchases and services +€54,694
new in 2025: €54,694
- Taxes -€11,269
down €11,269 (-48.8%), from €23,072 to €11,803
- Financial charges -€7,235
down €7,235 (-36.8%), from €19,663 to €12,428
of which Non-recurring financial charges: -€6,577
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 | €629,691 | €406,405 | -€223,286 | -35.5% |
| Fixed assets | 21/28 | €437,262 | €280,936 | -€156,326 | -35.8% |
| Tangible fixed assets | 22/27 | €8,542 | €6,634 | -€1,908 | -22.3% |
| Plant, machinery and equipment | 23 | €1,612 | €658 | -€954 | -59.2% |
| Furniture and vehicles | 24 | €178 | €89 | -€89 | -50.0% |
| Other tangible fixed assets | 26 | €6,752 | €5,887 | -€865 | -12.8% |
| Financial fixed assets | 28 | €428,720 | €274,302 | -€154,418 | -36.0% |
| Current assets | 29/58 | €192,429 | €125,469 | -€66,960 | -34.8% |
| Amounts receivable after more than one year | 29 | €69,870 | €35,511 | -€34,359 | -49.2% |
| Other amounts receivable | 291 | €69,870 | €35,511 | -€34,359 | -49.2% |
| Amounts receivable within one year | 40/41 | €118,992 | €86,648 | -€32,344 | -27.2% |
| Trade receivables | 40 | €30,173 | €14,999 | -€15,174 | -50.3% |
| Other amounts receivable | 41 | €88,819 | €71,649 | -€17,170 | -19.3% |
| Cash at bank and in hand | 54/58 | €1,003 | - | -€1,003 | |
| Deferred charges and accrued income | 490/1 | €2,564 | €3,310 | +€746 | +29.1% |
| Total equity and liabilities | 10/49 | €629,691 | €406,405 | -€223,286 | -35.5% |
| Equity | 10/15 | €76,423 | €101,260 | +€24,837 | +32.5% |
| Reserves | 13 | €72,183 | €71,820 | -€363 | -0.5% |
| Non-distributable reserves | 130/1 | €7,310 | €7,310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,310 | €7,310 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,150 | €4,150 | = | 0.0% |
| Distributable reserves | 133 | €60,723 | €60,360 | -€363 | -0.6% |
| Profit (loss) carried forward | 14 | €4,240 | €29,440 | +€25,200 | +594% |
| Amounts payable | 17/49 | €553,268 | €305,145 | -€248,123 | -44.8% |
| Amounts payable after more than one year | 17 | €293,918 | €97,013 | -€196,905 | -67.0% |
| Financial debts | 170/4 | €140,250 | €97,013 | -€43,237 | -30.8% |
| Other amounts payable | 178/9 | €153,668 | €0 | -€153,668 | -100% |
| Amounts payable within one year | 42/48 | €259,350 | €208,132 | -€51,218 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €73,324 | €57,289 | -€16,035 | -21.9% |
| Financial debts | 43 | €100,000 | €105,323 | +€5,323 | +5.3% |
| Credit institutions | 430/8 | €100,000 | €105,323 | +€5,323 | +5.3% |
| Trade debts | 44 | €16,627 | €14,901 | -€1,726 | -10.4% |
| Suppliers | 440/4 | €16,627 | €14,901 | -€1,726 | -10.4% |
| Taxes, remuneration and social security | 45 | €69,399 | €30,619 | -€38,780 | -55.9% |
| Taxes | 450/3 | €69,399 | €30,619 | -€38,780 | -55.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €54,694 | +€54,694 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,060 | €1,908 | -€152 | -7.4% |
| Other operating charges | 640/8 | €4,944 | €3,302 | -€1,642 | -33.2% |
| Gross operating margin | 9900 | €86,174 | -€50,867 | -€137,041 | |
| Operating profit (loss) | 9901 | €79,170 | -€56,077 | -€135,247 | |
| Financial income | 75/76B | €5,462 | €105,508 | +€100,046 | +1,832% |
| Recurring financial income | 75 | €5,462 | €105,508 | +€100,046 | +1,832% |
| Financial charges | 65/66B | €19,663 | €12,428 | -€7,235 | -36.8% |
| Recurring financial charges | 65 | €13,086 | €12,428 | -€658 | -5.0% |
| Non-recurring financial charges | 66B | €6,577 | - | -€6,577 | |
| Profit (loss) for the period before taxes | 9903 | €64,969 | €37,003 | -€27,966 | -43.0% |
| Income taxes | 67/77 | €23,072 | €11,803 | -€11,269 | -48.8% |
| Profit (loss) for the period | 9904 | €41,897 | €25,200 | -€16,697 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,897 | €25,200 | -€16,697 | -39.9% |
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.