KOLIBA: 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.
KOLIBA
Largest movements
- Cash +€8,062
up €8,062 (+26.8%), from €30,137 to €38,199
mainly Net result for the year (+€6,855) and Tax, wage and social debts (+€3,286)
- Receivables within one year -€1,292
down €1,292 (-57.6%), from €2,243 to €952
of which Trade receivables: -€1,292
- Stocks and contracts +€903
up €903 (+21.8%), from €4,152 to €5,055
- Profit (loss) carried forward +€6,855
up €6,855, from -€1,607 to €5,248
- Tax, wage and social debts +€3,286
up €3,286 (+36.5%), from €9,014 to €12,300
of which Remuneration and social security: +€3,968
- Other debts -€2,165
down €2,165 (-16.4%), from €13,224 to €11,059
- Gross operating margin +€6,328
up €6,328 (+7.1%), from €88,572 to €94,900
- Staff costs +€3,533
up €3,533 (+4.7%), from €74,486 to €78,019
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 | €56,958 | €65,120 | +€8,162 | +14.3% |
| Fixed assets | 21/28 | €12,634 | €12,735 | +€101 | +0.8% |
| Tangible fixed assets | 22/27 | €12,129 | €12,230 | +€101 | +0.8% |
| Land and buildings | 22 | €4,053 | €3,535 | -€518 | -12.8% |
| Plant, machinery and equipment | 23 | €6,487 | €7,591 | +€1,104 | +17.0% |
| Furniture and vehicles | 24 | €1,590 | €1,105 | -€485 | -30.5% |
| Financial fixed assets | 28 | €505 | €505 | = | 0.0% |
| Current assets | 29/58 | €44,324 | €52,385 | +€8,061 | +18.2% |
| Stocks and contracts in progress | 3 | €4,152 | €5,055 | +€903 | +21.8% |
| Stocks | 30/36 | €4,152 | €5,055 | +€903 | +21.8% |
| Amounts receivable within one year | 40/41 | €2,243 | €952 | -€1,292 | -57.6% |
| Trade receivables | 40 | €2,243 | €952 | -€1,292 | -57.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €5,100 | €5,510 | +€411 | +8.1% |
| Cash at bank and in hand | 54/58 | €30,137 | €38,199 | +€8,062 | +26.8% |
| Deferred charges and accrued income | 490/1 | €2,692 | €2,669 | -€23 | -0.8% |
| Total equity and liabilities | 10/49 | €56,958 | €65,120 | +€8,162 | +14.3% |
| Equity | 10/15 | €29,380 | €36,235 | +€6,855 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,387 | €12,387 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,528 | €10,528 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,607 | €5,248 | +€6,855 | |
| Amounts payable | 17/49 | €27,578 | €28,885 | +€1,307 | +4.7% |
| Amounts payable within one year | 42/48 | €27,217 | €28,843 | +€1,625 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €1,833 | €1,839 | +€5 | +0.3% |
| Trade debts | 44 | €3,146 | €3,646 | +€500 | +15.9% |
| Suppliers | 440/4 | €3,146 | €3,646 | +€500 | +15.9% |
| Taxes, remuneration and social security | 45 | €9,014 | €12,300 | +€3,286 | +36.5% |
| Taxes | 450/3 | €3,718 | €3,036 | -€682 | -18.3% |
| Remuneration and social security | 454/9 | €5,297 | €9,264 | +€3,968 | +74.9% |
| Other amounts payable | 47/48 | €13,224 | €11,059 | -€2,165 | -16.4% |
| Accrued charges and deferred income | 492/3 | €361 | €42 | -€319 | -88.3% |
| Remuneration, social security and pensions | 62 | €74,486 | €78,019 | +€3,533 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,858 | €2,699 | -€159 | -5.6% |
| Other operating charges | 640/8 | €6,308 | €6,554 | +€246 | +3.9% |
| Gross operating margin | 9900 | €88,572 | €94,900 | +€6,328 | +7.1% |
| Operating profit (loss) | 9901 | €4,920 | €7,628 | +€2,708 | +55.0% |
| Financial income | 75/76B | €150 | €128 | -€22 | -14.8% |
| Recurring financial income | 75 | €150 | €128 | -€22 | -14.8% |
| Financial charges | 65/66B | €694 | €810 | +€117 | +16.8% |
| Recurring financial charges | 65 | €694 | €810 | +€117 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €4,376 | €6,945 | +€2,569 | +58.7% |
| Income taxes | 67/77 | €92 | €90 | -€2 | -1.9% |
| Profit (loss) for the period | 9904 | €4,284 | €6,855 | +€2,571 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,284 | €6,855 | +€2,571 | +60.0% |
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 8 October 2026 via checked.be.