KOLIMALA: 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.
KOLIMALA
Largest movements
- Cash -€25,417
down €25,417 (-22.3%), from €113,752 to €88,334
mainly Receivables within one year (-€21,750) and Investment in fixed assets (net) (-€20,000)
- Receivables within one year +€21,750
up €21,750 (+117.1%), from €18,577 to €40,327
of which Trade receivables: +€10,890
- Financial fixed assets +€20,000
up €20,000 (+20.6%), from €97,151 to €117,151
- Reserves +€12,757
up €12,757 (+17.5%), from €72,747 to €85,504
- Tax, wage and social debts -€7,174
down €7,174 (-21.3%), from €33,687 to €26,513
of which Taxes: -€3,874
- Trade debts +€5,752
up €5,752 (+32.4%), from €17,765 to €23,517
- Short-term financial debts +€3,789
new in 2025: €3,789
- Gross operating margin -€55,364
down €55,364 (-73.0%), from €75,813 to €20,449
- Taxes -€14,374
down €14,374 (-79.5%), from €18,088 to €3,713
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 | €236,191 | €250,000 | +€13,809 | +5.8% |
| Fixed assets | 21/28 | €102,830 | €120,928 | +€18,098 | +17.6% |
| Tangible fixed assets | 22/27 | €5,679 | €3,777 | -€1,902 | -33.5% |
| Furniture and vehicles | 24 | €5,679 | €3,777 | -€1,902 | -33.5% |
| Financial fixed assets | 28 | €97,151 | €117,151 | +€20,000 | +20.6% |
| Current assets | 29/58 | €133,361 | €129,072 | -€4,290 | -3.2% |
| Amounts receivable within one year | 40/41 | €18,577 | €40,327 | +€21,750 | +117.1% |
| Trade receivables | 40 | €18,150 | €29,040 | +€10,890 | +60.0% |
| Other amounts receivable | 41 | €427 | €11,287 | +€10,860 | +2543.1% |
| Cash at bank and in hand | 54/58 | €113,752 | €88,334 | -€25,417 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,033 | €411 | -€622 | -60.2% |
| Total equity and liabilities | 10/49 | €236,191 | €250,000 | +€13,809 | +5.8% |
| Equity | 10/15 | €74,747 | €87,504 | +€12,757 | +17.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €72,747 | €85,504 | +€12,757 | +17.5% |
| Distributable reserves | 133 | €72,747 | €85,504 | +€12,757 | +17.5% |
| Amounts payable | 17/49 | €161,444 | €162,496 | +€1,052 | +0.7% |
| Amounts payable within one year | 42/48 | €161,444 | €162,496 | +€1,052 | +0.7% |
| Financial debts | 43 | - | €3,789 | +€3,789 | |
| Credit institutions | 430/8 | - | €3,789 | +€3,789 | |
| Trade debts | 44 | €17,765 | €23,517 | +€5,752 | +32.4% |
| Suppliers | 440/4 | €17,765 | €23,517 | +€5,752 | +32.4% |
| Taxes, remuneration and social security | 45 | €33,687 | €26,513 | -€7,174 | -21.3% |
| Taxes | 450/3 | €30,386 | €26,513 | -€3,874 | -12.7% |
| Remuneration and social security | 454/9 | €3,301 | - | -€3,301 | |
| Other amounts payable | 47/48 | €109,992 | €108,677 | -€1,315 | -1.2% |
| Remuneration, social security and pensions | 62 | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,938 | €1,902 | -€36 | -1.9% |
| Other operating charges | 640/8 | €413 | €458 | +€45 | +10.9% |
| Gross operating margin | 9900 | €75,813 | €20,449 | -€55,364 | -73.0% |
| Operating profit (loss) | 9901 | €73,462 | €18,034 | -€55,428 | -75.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,222 | €1,565 | -€657 | -29.6% |
| Recurring financial charges | 65 | €2,222 | €1,565 | -€657 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €71,240 | €16,470 | -€54,770 | -76.9% |
| Income taxes | 67/77 | €18,088 | €3,713 | -€14,374 | -79.5% |
| Profit (loss) for the period | 9904 | €53,152 | €12,757 | -€40,396 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,152 | €12,757 | -€40,396 | -76.0% |
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 10 October 2026 via checked.be.