Kolibrie-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.
Kolibrie-Consult
Largest movements
- Tangible fixed assets +€121,287
up €121,287 (+60.8%), from €199,422 to €320,709
of which Land and buildings: +€83,678
- Receivables within one year +€9,225
up €9,225 (+6.1%), from €152,042 to €161,266
of which Trade receivables: +€26,860
- Cash +€9,083
up €9,083 (+55.9%), from €16,260 to €25,343
mainly Net result for the year (+€161,258) and Depreciation (+€31,805)
- Reserves +€170,000
up €170,000 (+56.4%), from €301,600 to €471,600
of which Distributable reserves: +€170,000
- Tax, wage and social debts -€28,035
down €28,035 (-22.7%), from €123,589 to €95,554
- Profit (loss) carried forward -€8,742
down €8,742 (-81.1%), from €10,783 to €2,041
- Other operating charges -€19,879
down €19,879 (-53.6%), from €37,120 to €17,241
- Depreciation +€16,527
up €16,527 (+108%), from €15,278 to €31,805
- Gross operating margin +€12,029
up €12,029 (+4.4%), from €275,355 to €287,384
- Taxes +€5,293
up €5,293 (+7.5%), from €70,516 to €75,810
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 | €467,724 | €601,734 | +€134,010 | +28.7% |
| Fixed assets | 21/28 | €199,422 | €320,709 | +€121,287 | +60.8% |
| Tangible fixed assets | 22/27 | €199,422 | €320,709 | +€121,287 | +60.8% |
| Land and buildings | 22 | €166,514 | €250,192 | +€83,678 | +50.3% |
| Plant, machinery and equipment | 23 | €1,476 | €1,020 | -€457 | -30.9% |
| Furniture and vehicles | 24 | €31,432 | €69,498 | +€38,066 | +121% |
| Current assets | 29/58 | €268,302 | €281,025 | +€12,723 | +4.7% |
| Amounts receivable within one year | 40/41 | €152,042 | €161,266 | +€9,225 | +6.1% |
| Trade receivables | 40 | €133,070 | €159,930 | +€26,860 | +20.2% |
| Other amounts receivable | 41 | €18,972 | €1,336 | -€17,636 | -93.0% |
| Current investments | 50/53 | €100,000 | €94,415 | -€5,585 | -5.6% |
| Cash at bank and in hand | 54/58 | €16,260 | €25,343 | +€9,083 | +55.9% |
| Total equity and liabilities | 10/49 | €467,724 | €601,734 | +€134,010 | +28.7% |
| Equity | 10/15 | €318,583 | €479,841 | +€161,258 | +50.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €301,600 | €471,600 | +€170,000 | +56.4% |
| Non-distributable reserves | 130/1 | €1,600 | €1,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,600 | €1,600 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €470,000 | +€170,000 | +56.7% |
| Profit (loss) carried forward | 14 | €10,783 | €2,041 | -€8,742 | -81.1% |
| Amounts payable | 17/49 | €149,141 | €121,893 | -€27,248 | -18.3% |
| Amounts payable after more than one year | 17 | €9,258 | €5,334 | -€3,924 | -42.4% |
| Financial debts | 170/4 | €9,258 | €5,334 | -€3,924 | -42.4% |
| Amounts payable within one year | 42/48 | €138,699 | €115,742 | -€22,957 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €3,950 | €3,950 | = | 0.0% |
| Financial debts | 43 | €60 | €60 | +€0 | +0.1% |
| Credit institutions | 430/8 | €60 | €60 | +€0 | +0.1% |
| Trade debts | 44 | €11,099 | €16,177 | +€5,078 | +45.7% |
| Suppliers | 440/4 | €11,099 | €16,177 | +€5,078 | +45.7% |
| Taxes, remuneration and social security | 45 | €123,589 | €95,554 | -€28,035 | -22.7% |
| Taxes | 450/3 | €123,589 | €95,554 | -€28,035 | -22.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,184 | €817 | -€367 | -31.0% |
| Remuneration, social security and pensions | 62 | €3,317 | €3,317 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,278 | €31,805 | +€16,527 | +108% |
| Other operating charges | 640/8 | €37,120 | €17,241 | -€19,879 | -53.6% |
| Gross operating margin | 9900 | €275,355 | €287,384 | +€12,029 | +4.4% |
| Operating profit (loss) | 9901 | €219,641 | €235,021 | +€15,380 | +7.0% |
| Financial income | 75/76B | €4,746 | €3,011 | -€1,735 | -36.6% |
| Recurring financial income | 75 | €4,746 | €3,011 | -€1,735 | -36.6% |
| Financial charges | 65/66B | €1,090 | €964 | -€126 | -11.6% |
| Recurring financial charges | 65 | €1,090 | €964 | -€126 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €223,297 | €237,068 | +€13,771 | +6.2% |
| Income taxes | 67/77 | €70,516 | €75,810 | +€5,293 | +7.5% |
| Profit (loss) for the period | 9904 | €152,780 | €161,258 | +€8,478 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €152,780 | €161,258 | +€8,478 | +5.5% |
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 19 October 2026 via checked.be.