KolibriC: 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.
KolibriC
Largest movements
- Stocks and contracts -€224,930
down €224,930 (-16.5%), from €1.4m to €1.1m
- Receivables within one year -€30,815
down €30,815 (-53.9%), from €57,214 to €26,400
of which Other amounts receivable: -€31,092
- Debts after one year -€573,426
down €573,426 (-81.9%), from €700,000 to €126,574
- Current portion of long-term debt +€568,399
new in 2025: €568,399
- Trade debts -€103,084
down €103,084 (-56.3%), from €183,047 to €79,963
- Profit (loss) carried forward -€83,746
down €83,746 (-78.9%), from -€106,154 to -€189,900
- Tax, wage and social debts -€44,705
down €44,705 (-93.2%), from €47,955 to €3,250
- Gross operating margin +€19,672
up €19,672 (+30.8%), from -€63,789 to -€44,117
- Financial charges -€5,345
down €5,345 (-13.3%), from €40,181 to €34,836
- Other operating charges +€2,609
up €2,609 (+119%), from €2,184 to €4,793
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 | €1,978,791 | €1,724,988 | -€253,803 | -12.8% |
| Fixed assets | 21/28 | €557,076 | €557,076 | = | 0.0% |
| Tangible fixed assets | 22/27 | €549,576 | €549,576 | = | 0.0% |
| Land and buildings | 22 | €549,576 | €549,576 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €1,421,715 | €1,167,912 | -€253,803 | -17.9% |
| Stocks and contracts in progress | 3 | €1,362,385 | €1,137,455 | -€224,930 | -16.5% |
| Stocks | 30/36 | €1,362,385 | €1,137,455 | -€224,930 | -16.5% |
| Amounts receivable within one year | 40/41 | €57,214 | €26,400 | -€30,815 | -53.9% |
| Trade receivables | 40 | €6,119 | €6,396 | +€277 | +4.5% |
| Other amounts receivable | 41 | €51,095 | €20,003 | -€31,092 | -60.9% |
| Cash at bank and in hand | 54/58 | €1,390 | €3,604 | +€2,214 | +159% |
| Deferred charges and accrued income | 490/1 | €725 | €453 | -€272 | -37.5% |
| Total equity and liabilities | 10/49 | €1,978,791 | €1,724,988 | -€253,803 | -12.8% |
| Equity | 10/15 | €329,999 | €246,253 | -€83,746 | -25.4% |
| Contributions | 10/11 | €308,000 | €308,000 | = | 0.0% |
| Reserves | 13 | €128,153 | €128,153 | = | 0.0% |
| Distributable reserves | 133 | €128,153 | €128,153 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,154 | -€189,900 | -€83,746 | -78.9% |
| Amounts payable | 17/49 | €1,648,792 | €1,478,735 | -€170,057 | -10.3% |
| Amounts payable after more than one year | 17 | €700,000 | €126,574 | -€573,426 | -81.9% |
| Financial debts | 170/4 | €700,000 | €126,574 | -€573,426 | -81.9% |
| Amounts payable within one year | 42/48 | €943,636 | €1,346,563 | +€402,928 | +42.7% |
| Current portion of amounts payable after more than one year | 42 | - | €568,399 | +€568,399 | |
| Financial debts | 43 | €29,469 | - | -€29,469 | |
| Credit institutions | 430/8 | €29,469 | - | -€29,469 | |
| Trade debts | 44 | €183,047 | €79,963 | -€103,084 | -56.3% |
| Suppliers | 440/4 | €183,047 | €79,963 | -€103,084 | -56.3% |
| Taxes, remuneration and social security | 45 | €47,955 | €3,250 | -€44,705 | -93.2% |
| Taxes | 450/3 | €47,955 | €3,250 | -€44,705 | -93.2% |
| Other amounts payable | 47/48 | €683,165 | €694,951 | +€11,786 | +1.7% |
| Accrued charges and deferred income | 492/3 | €5,156 | €5,597 | +€441 | +8.6% |
| Other operating charges | 640/8 | €2,184 | €4,793 | +€2,609 | +119% |
| Gross operating margin | 9900 | -€63,789 | -€44,117 | +€19,672 | +30.8% |
| Operating profit (loss) | 9901 | -€65,973 | -€48,910 | +€17,063 | +25.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €40,181 | €34,836 | -€5,345 | -13.3% |
| Recurring financial charges | 65 | €40,181 | €34,836 | -€5,345 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€106,154 | -€83,746 | +€22,409 | +21.1% |
| Profit (loss) for the period | 9904 | -€106,154 | -€83,746 | +€22,409 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,154 | -€83,746 | +€22,409 | +21.1% |
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 20 October 2026 via checked.be.