KOLATHO CONSULT: 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.
KOLATHO CONSULT
Largest movements
- Receivables within one year +€28,034
up €28,034 (+4,228%), from €663 to €28,697
of which Trade receivables: +€28,160
- Cash -€12,269
down €12,269 (-20.1%), from €61,099 to €48,830
mainly Receivables within one year (-€28,034) and Tax, wage and social debts (-€9,770)
- Tangible fixed assets -€6,140
down €6,140 (-9.9%), from €62,128 to €55,988
of which Furniture and vehicles: -€5,330
- Reserves +€28,620
up €28,620 (+52.8%), from €54,159 to €82,779
- Tax, wage and social debts -€9,770
down €9,770 (-46.2%), from €21,139 to €11,369
- Debts after one year -€9,407
down €9,407 (-27.2%), from €34,539 to €25,132
- Gross operating margin -€27,451
down €27,451 (-32.4%), from €84,779 to €57,328
- Taxes -€9,770
down €9,770 (-46.2%), from €21,139 to €11,369
- Depreciation +€7,480
up €7,480 (+90.8%), from €8,239 to €15,719
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 | €124,927 | €134,905 | +€9,978 | +8.0% |
| Fixed assets | 21/28 | €62,128 | €55,988 | -€6,140 | -9.9% |
| Tangible fixed assets | 22/27 | €62,128 | €55,988 | -€6,140 | -9.9% |
| Plant, machinery and equipment | 23 | €3,382 | €2,572 | -€810 | -24.0% |
| Furniture and vehicles | 24 | €58,746 | €53,416 | -€5,330 | -9.1% |
| Current assets | 29/58 | €62,798 | €78,917 | +€16,119 | +25.7% |
| Amounts receivable within one year | 40/41 | €663 | €28,697 | +€28,034 | +4,228% |
| Trade receivables | 40 | - | €28,160 | +€28,160 | |
| Other amounts receivable | 41 | €663 | €537 | -€126 | -19.0% |
| Cash at bank and in hand | 54/58 | €61,099 | €48,830 | -€12,269 | -20.1% |
| Deferred charges and accrued income | 490/1 | €1,036 | €1,390 | +€354 | +34.1% |
| Total equity and liabilities | 10/49 | €124,927 | €134,905 | +€9,978 | +8.0% |
| Equity | 10/15 | €57,159 | €85,779 | +€28,620 | +50.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,159 | €82,779 | +€28,620 | +52.8% |
| Distributable reserves | 133 | €54,159 | €82,779 | +€28,620 | +52.8% |
| Amounts payable | 17/49 | €67,768 | €49,126 | -€18,642 | -27.5% |
| Amounts payable after more than one year | 17 | €34,539 | €25,132 | -€9,407 | -27.2% |
| Financial debts | 170/4 | €34,539 | €25,132 | -€9,407 | -27.2% |
| Amounts payable within one year | 42/48 | €32,816 | €23,994 | -€8,822 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €9,058 | €9,407 | +€349 | +3.9% |
| Financial debts | 43 | - | €572 | +€572 | |
| Credit institutions | 430/8 | - | €572 | +€572 | |
| Trade debts | 44 | €1,738 | €2,647 | +€909 | +52.3% |
| Suppliers | 440/4 | €1,738 | €2,647 | +€909 | +52.3% |
| Taxes, remuneration and social security | 45 | €21,139 | €11,369 | -€9,770 | -46.2% |
| Taxes | 450/3 | €21,139 | €11,369 | -€9,770 | -46.2% |
| Other amounts payable | 47/48 | €881 | €0 | -€881 | -100% |
| Accrued charges and deferred income | 492/3 | €413 | €0 | -€413 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,239 | €15,719 | +€7,480 | +90.8% |
| Other operating charges | 640/8 | €113 | €55 | -€58 | -51.3% |
| Gross operating margin | 9900 | €84,779 | €57,328 | -€27,451 | -32.4% |
| Operating profit (loss) | 9901 | €76,426 | €41,554 | -€34,873 | -45.6% |
| Financial income | 75/76B | €0 | €1 | +€0 | +4,900% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +4,900% |
| Financial charges | 65/66B | €1,129 | €1,566 | +€436 | +38.6% |
| Recurring financial charges | 65 | €1,129 | €1,566 | +€436 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | €75,297 | €39,989 | -€35,308 | -46.9% |
| Income taxes | 67/77 | €21,139 | €11,369 | -€9,770 | -46.2% |
| Profit (loss) for the period | 9904 | €54,159 | €28,620 | -€25,539 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,159 | €28,620 | -€25,539 | -47.2% |
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.