KOLIBRIE: 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.
KOLIBRIE
Largest movements
- Tangible fixed assets +€16,230
up €16,230 (+211.7%), from €7,668 to €23,898
of which Other tangible fixed assets: +€13,673
- Cash -€11,055
down €11,055 (-11.2%), from €98,733 to €87,679
mainly Contributions, distributions and other (-€22,000) and Investment in fixed assets (net) (-€19,218)
- Receivables within one year -€6,203
down €6,203 (-34.5%), from €17,966 to €11,762
of which Other amounts receivable: -€4,998
- Other debts +€10,678
up €10,678 (+37.3%), from €28,636 to €39,314
- Reserves -€9,582
down €9,582 (-8.0%), from €120,429 to €110,847
of which Distributable reserves: -€9,582
- Tax, wage and social debts -€2,864
down €2,864 (-87.0%), from €3,293 to €429
- Gross operating margin -€9,140
down €9,140 (-31.5%), from €29,020 to €19,880
- Financial income +€2,206
up €2,206 (+758.2%), from €291 to €2,497
- Taxes -€1,607
down €1,607 (-29.6%), from €5,429 to €3,822
- Depreciation -€684
down €684 (-18.6%), from €3,672 to €2,988
- Financial charges -€301
down €301 (-13.6%), from €2,224 to €1,922
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 | €174,438 | €172,526 | -€1,912 | -1.1% |
| Fixed assets | 21/28 | €7,668 | €23,898 | +€16,230 | +211.7% |
| Tangible fixed assets | 22/27 | €7,668 | €23,898 | +€16,230 | +211.7% |
| Furniture and vehicles | 24 | €4,419 | €6,977 | +€2,558 | +57.9% |
| Other tangible fixed assets | 26 | €3,248 | €16,921 | +€13,673 | +420.9% |
| Current assets | 29/58 | €166,771 | €148,628 | -€18,142 | -10.9% |
| Amounts receivable within one year | 40/41 | €17,966 | €11,762 | -€6,203 | -34.5% |
| Trade receivables | 40 | €11,137 | €9,932 | -€1,205 | -10.8% |
| Other amounts receivable | 41 | €6,829 | €1,831 | -€4,998 | -73.2% |
| Current investments | 50/53 | €49,187 | €49,187 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,733 | €87,679 | -€11,055 | -11.2% |
| Deferred charges and accrued income | 490/1 | €885 | €0 | -€885 | -100.0% |
| Total equity and liabilities | 10/49 | €174,438 | €172,526 | -€1,912 | -1.1% |
| Equity | 10/15 | €139,029 | €129,447 | -€9,582 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,429 | €110,847 | -€9,582 | -8.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €28 | €28 | = | 0.0% |
| Distributable reserves | 133 | €120,401 | €110,819 | -€9,582 | -8.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,409 | €43,079 | +€7,670 | +21.7% |
| Amounts payable within one year | 42/48 | €35,409 | €43,079 | +€7,670 | +21.7% |
| Financial debts | 43 | €622 | €457 | -€165 | -26.5% |
| Credit institutions | 430/8 | €622 | €457 | -€165 | -26.5% |
| Trade debts | 44 | €2,858 | €2,878 | +€20 | +0.7% |
| Suppliers | 440/4 | €2,858 | €2,878 | +€20 | +0.7% |
| Taxes, remuneration and social security | 45 | €3,293 | €429 | -€2,864 | -87.0% |
| Taxes | 450/3 | €3,293 | €429 | -€2,864 | -87.0% |
| Other amounts payable | 47/48 | €28,636 | €39,314 | +€10,678 | +37.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,672 | €2,988 | -€684 | -18.6% |
| Other operating charges | 640/8 | €1,158 | €1,227 | +€69 | +5.9% |
| Gross operating margin | 9900 | €29,020 | €19,880 | -€9,140 | -31.5% |
| Operating profit (loss) | 9901 | €24,190 | €15,665 | -€8,525 | -35.2% |
| Financial income | 75/76B | €291 | €2,497 | +€2,206 | +758.2% |
| Recurring financial income | 75 | €291 | €2,497 | +€2,206 | +758.2% |
| Financial charges | 65/66B | €2,224 | €1,922 | -€301 | -13.6% |
| Recurring financial charges | 65 | €2,224 | €1,922 | -€301 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €22,258 | €16,240 | -€6,018 | -27.0% |
| Income taxes | 67/77 | €5,429 | €3,822 | -€1,607 | -29.6% |
| Profit (loss) for the period | 9904 | €16,829 | €12,418 | -€4,411 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,829 | €12,418 | -€4,411 | -26.2% |
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 7 October 2026 via checked.be.