Kolderkat: what changed
Two fiscal 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.
Kolderkat
Largest movements
- Current investments +€42,153
up €42,153 (+81.7%), from €51,586 to €93,738
- Cash +€31,963
up €31,963 (+42.9%), from €74,425 to €106,388
mainly Other debts (+€199,194) and Net result for the year (+€49,214)
- Tangible fixed assets +€13,635
up €13,635 (+120.9%), from €11,281 to €24,917
of which Furniture and vehicles: +€14,595
- Receivables within one year -€4,293
down €4,293 (-13.9%), from €30,888 to €26,595
of which Trade receivables: -€13,890
- Other debts +€199,194
new in 2025: €199,194
- Profit (loss) carried forward -€149,980
no longer reported in 2025 (was €149,980)
- Tax, wage and social debts +€33,291
up €33,291 (+223.9%), from €14,867 to €48,158
of which Taxes: +€33,291
- Taxes +€24,268
up €24,268 (+72.9%), from €33,288 to €57,556
- Gross operating margin -€23,119
down €23,119 (-17.3%), from €133,447 to €110,328
- Depreciation +€1,791
up €1,791 (+124.7%), from €1,437 to €3,228
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 | €170,336 | €252,378 | +€82,042 | +48.2% |
| Fixed assets | 21/28 | €12,025 | €25,327 | +€13,302 | +110.6% |
| Intangible fixed assets | 21 | €744 | €411 | -€333 | -44.8% |
| Tangible fixed assets | 22/27 | €11,281 | €24,917 | +€13,635 | +120.9% |
| Plant, machinery and equipment | 23 | €3,637 | €2,677 | -€959 | -26.4% |
| Furniture and vehicles | 24 | €7,645 | €22,239 | +€14,595 | +190.9% |
| Current assets | 29/58 | €158,310 | €227,051 | +€68,740 | +43.4% |
| Amounts receivable within one year | 40/41 | €30,888 | €26,595 | -€4,293 | -13.9% |
| Trade receivables | 40 | €30,566 | €16,676 | -€13,890 | -45.4% |
| Other amounts receivable | 41 | €322 | €9,918 | +€9,597 | +2982.7% |
| Current investments | 50/53 | €51,586 | €93,738 | +€42,153 | +81.7% |
| Cash at bank and in hand | 54/58 | €74,425 | €106,388 | +€31,963 | +42.9% |
| Deferred charges and accrued income | 490/1 | €1,413 | €330 | -€1,083 | -76.6% |
| Total equity and liabilities | 10/49 | €170,336 | €252,378 | +€82,042 | +48.2% |
| Equity | 10/15 | €152,480 | €2,500 | -€149,980 | -98.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,980 | - | -€149,980 | |
| Amounts payable | 17/49 | €17,856 | €249,878 | +€232,022 | +1299.4% |
| Amounts payable within one year | 42/48 | €16,996 | €249,065 | +€232,069 | +1365.4% |
| Trade debts | 44 | €2,129 | €1,713 | -€416 | -19.6% |
| Suppliers | 440/4 | €2,129 | €1,713 | -€416 | -19.6% |
| Taxes, remuneration and social security | 45 | €14,867 | €48,158 | +€33,291 | +223.9% |
| Taxes | 450/3 | €13,392 | €46,683 | +€33,291 | +248.6% |
| Remuneration and social security | 454/9 | €1,475 | €1,475 | = | 0.0% |
| Other amounts payable | 47/48 | - | €199,194 | +€199,194 | |
| Accrued charges and deferred income | 492/3 | €860 | €813 | -€47 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,437 | €3,228 | +€1,791 | +124.7% |
| Other operating charges | 640/8 | €1,021 | €219 | -€802 | -78.6% |
| Gross operating margin | 9900 | €133,447 | €110,328 | -€23,119 | -17.3% |
| Operating profit (loss) | 9901 | €130,988 | €106,880 | -€24,108 | -18.4% |
| Financial income | 75/76B | €150 | €21 | -€129 | -86.0% |
| Recurring financial income | 75 | €150 | €21 | -€129 | -86.0% |
| Financial charges | 65/66B | €106 | €131 | +€26 | +24.2% |
| Recurring financial charges | 65 | €106 | €131 | +€26 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €131,032 | €106,770 | -€24,263 | -18.5% |
| Income taxes | 67/77 | €33,288 | €57,556 | +€24,268 | +72.9% |
| Profit (loss) for the period | 9904 | €97,744 | €49,214 | -€48,530 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,744 | €49,214 | -€48,530 | -49.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.