KoLise: 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.
KoLise
Largest movements
- Cash -€22,108
down €22,108 (-13.4%), from €164,679 to €142,571
mainly Contributions, distributions and other (-€288,235) and Tax, wage and social debts (-€27,922)
- Receivables within one year +€18,193
up €18,193 (+15.4%), from €118,046 to €136,239
of which Other amounts receivable: +€18,193
- Tangible fixed assets -€13,413
down €13,413 (-3.5%), from €382,246 to €368,833
of which Land and buildings: -€12,776
- Deferred charges and accrued income -€9,630
down €9,630 (-60.1%), from €16,013 to €6,384
- Other debts +€60,000
up €60,000 (+12690.4%), from €473 to €60,473
- Reserves -€40,175
down €40,175 (-7.5%), from €534,035 to €493,860
- Tax, wage and social debts -€27,922
down €27,922 (-72.5%), from €38,510 to €10,588
- Debts after one year -€8,822
down €8,822 (-6.5%), from €136,603 to €127,781
- Trade debts -€7,274
down €7,274 (-94.1%), from €7,732 to €459
- Gross operating margin -€154,209
down €154,209 (-36.2%), from €425,975 to €271,767
- Taxes -€66,047
down €66,047 (-60.1%), from €109,881 to €43,834
- Other operating charges -€15,624
down €15,624 (-84.5%), from €18,486 to €2,862
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 | €727,115 | €703,744 | -€23,371 | -3.2% |
| Fixed assets | 21/28 | €401,086 | €387,673 | -€13,413 | -3.3% |
| Tangible fixed assets | 22/27 | €382,246 | €368,833 | -€13,413 | -3.5% |
| Land and buildings | 22 | €372,273 | €359,496 | -€12,776 | -3.4% |
| Furniture and vehicles | 24 | €9,973 | €9,337 | -€636 | -6.4% |
| Financial fixed assets | 28 | €18,840 | €18,840 | = | 0.0% |
| Current assets | 29/58 | €326,029 | €316,071 | -€9,958 | -3.1% |
| Amounts receivable within one year | 40/41 | €118,046 | €136,239 | +€18,193 | +15.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €118,046 | €136,239 | +€18,193 | +15.4% |
| Current investments | 50/53 | €27,291 | €30,877 | +€3,587 | +13.1% |
| Cash at bank and in hand | 54/58 | €164,679 | €142,571 | -€22,108 | -13.4% |
| Deferred charges and accrued income | 490/1 | €16,013 | €6,384 | -€9,630 | -60.1% |
| Total equity and liabilities | 10/49 | €727,115 | €703,744 | -€23,371 | -3.2% |
| Equity | 10/15 | €535,035 | €494,860 | -€40,175 | -7.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €534,035 | €493,860 | -€40,175 | -7.5% |
| Distributable reserves | 133 | €534,035 | €493,860 | -€40,175 | -7.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €192,081 | €208,884 | +€16,804 | +8.7% |
| Amounts payable after more than one year | 17 | €136,603 | €127,781 | -€8,822 | -6.5% |
| Financial debts | 170/4 | €136,603 | €127,781 | -€8,822 | -6.5% |
| Amounts payable within one year | 42/48 | €55,478 | €81,104 | +€25,626 | +46.2% |
| Current portion of amounts payable after more than one year | 42 | €8,577 | €8,716 | +€139 | +1.6% |
| Financial debts | 43 | €186 | €868 | +€682 | +367.3% |
| Credit institutions | 430/8 | €186 | €868 | +€682 | +367.3% |
| Trade debts | 44 | €7,732 | €459 | -€7,274 | -94.1% |
| Suppliers | 440/4 | €7,732 | €459 | -€7,274 | -94.1% |
| Taxes, remuneration and social security | 45 | €38,510 | €10,588 | -€27,922 | -72.5% |
| Taxes | 450/3 | €38,510 | €10,588 | -€27,922 | -72.5% |
| Other amounts payable | 47/48 | €473 | €60,473 | +€60,000 | +12690.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,642 | €14,761 | +€1,119 | +8.2% |
| Other operating charges | 640/8 | €18,486 | €2,862 | -€15,624 | -84.5% |
| Gross operating margin | 9900 | €425,975 | €271,767 | -€154,209 | -36.2% |
| Operating profit (loss) | 9901 | €393,847 | €254,144 | -€139,703 | -35.5% |
| Financial income | 75/76B | €41,269 | €42,587 | +€1,318 | +3.2% |
| Recurring financial income | 75 | €41,269 | €42,587 | +€1,318 | +3.2% |
| Financial charges | 65/66B | €5,322 | €4,837 | -€484 | -9.1% |
| Recurring financial charges | 65 | €5,322 | €4,837 | -€484 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €429,795 | €291,894 | -€137,901 | -32.1% |
| Income taxes | 67/77 | €109,881 | €43,834 | -€66,047 | -60.1% |
| Profit (loss) for the period | 9904 | €319,914 | €248,060 | -€71,853 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €319,914 | €248,060 | -€71,853 | -22.5% |
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 12 October 2026 via checked.be.