KOLAM: 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.
KOLAM
Largest movements
- Cash -€6,404
down €6,404 (-24.8%), from €25,843 to €19,439
mainly Net result for the year (-€2,744) and Investment in fixed assets (net) (-€2,355)
- Receivables within one year +€2,191
up €2,191 (+63.5%), from €3,452 to €5,643
of which Trade receivables: +€1,235
- Profit (loss) carried forward -€2,744
down €2,744 (-3.1%), from -€88,027 to -€90,771
- Trade debts -€2,044
down €2,044 (-90.6%), from €2,256 to €212
- Gross operating margin +€3,282
up €3,282 (+19.4%), from €16,915 to €20,198
- Depreciation -€773
down €773 (-20.2%), from €3,832 to €3,058
- Staff costs -€302
down €302 (-1.9%), from €16,267 to €15,965
- Other operating charges +€221
up €221 (+4.1%), from €5,457 to €5,678
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.
Cash bridge derived
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 | €193,297 | €188,380 | -€4,917 | -2.5% |
| Fixed assets | 21/28 | €37,804 | €37,101 | -€703 | -1.9% |
| Tangible fixed assets | 22/27 | €37,804 | €37,101 | -€703 | -1.9% |
| Land and buildings | 22 | €27,268 | €27,268 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,536 | €9,833 | -€703 | -6.7% |
| Current assets | 29/58 | €155,493 | €151,279 | -€4,214 | -2.7% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,452 | €5,643 | +€2,191 | +63.5% |
| Trade receivables | 40 | €607 | €1,841 | +€1,235 | +203.6% |
| Other amounts receivable | 41 | €2,846 | €3,801 | +€956 | +33.6% |
| Cash at bank and in hand | 54/58 | €25,843 | €19,439 | -€6,404 | -24.8% |
| Deferred charges and accrued income | 490/1 | €6,197 | €6,197 | = | 0.0% |
| Total equity and liabilities | 10/49 | €193,297 | €188,380 | -€4,917 | -2.5% |
| Equity | 10/15 | €184,656 | €181,912 | -€2,744 | -1.5% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Capital | 10 | €272,683 | €272,683 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,027 | -€90,771 | -€2,744 | -3.1% |
| Amounts payable | 17/49 | €8,641 | €6,468 | -€2,173 | -25.1% |
| Amounts payable within one year | 42/48 | €8,641 | €6,468 | -€2,173 | -25.1% |
| Trade debts | 44 | €2,256 | €212 | -€2,044 | -90.6% |
| Suppliers | 440/4 | €2,256 | €212 | -€2,044 | -90.6% |
| Taxes, remuneration and social security | 45 | €745 | €616 | -€129 | -17.3% |
| Remuneration and social security | 454/9 | €745 | €616 | -€129 | -17.3% |
| Other amounts payable | 47/48 | €5,641 | €5,641 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €16,267 | €15,965 | -€302 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,832 | €3,058 | -€773 | -20.2% |
| Other operating charges | 640/8 | €5,457 | €5,678 | +€221 | +4.1% |
| Gross operating margin | 9900 | €16,915 | €20,198 | +€3,282 | +19.4% |
| Operating profit (loss) | 9901 | -€8,640 | -€4,503 | +€4,137 | +47.9% |
| Financial income | 75/76B | €2,100 | €2,101 | +€1 | 0.0% |
| Recurring financial income | 75 | €2,100 | €2,101 | +€1 | 0.0% |
| Financial charges | 65/66B | €308 | €341 | +€33 | +10.7% |
| Recurring financial charges | 65 | €308 | €341 | +€33 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,848 | -€2,744 | +€4,104 | +59.9% |
| Profit (loss) for the period | 9904 | -€6,848 | -€2,744 | +€4,104 | +59.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,848 | -€2,744 | +€4,104 | +59.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.