KOLM55: 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.
KOLM55
Largest movements
- Cash +€72,296
up €72,296 (+430.1%), from €16,810 to €89,106
mainly Net result for the year (+€49,462) and Receivables within one year (+€39,484)
- Receivables within one year -€39,484
down €39,484 (-97.5%), from €40,500 to €1,016
of which Trade receivables: -€40,500
- Current investments +€6,217
up €6,217 (+13.8%), from €45,000 to €51,217
- Reserves +€49,462
up €49,462 (+87.0%), from €56,862 to €106,325
- Tax, wage and social debts -€8,458
down €8,458 (-24.7%), from €34,217 to €25,759
- Other debts -€1,475
no longer reported in 2025 (was €1,475)
- Gross operating margin -€12,991
down €12,991 (-15.6%), from €83,075 to €70,085
- Taxes -€2,699
down €2,699 (-12.3%), from €21,893 to €19,194
- Depreciation -€2,197
down €2,197 (-74.0%), from €2,967 to €770
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 | €105,829 | €144,087 | +€38,258 | +36.2% |
| Fixed assets | 21/28 | €3,519 | €2,749 | -€770 | -21.9% |
| Tangible fixed assets | 22/27 | €3,519 | €2,749 | -€770 | -21.9% |
| Land and buildings | 22 | €1,243 | €973 | -€270 | -21.7% |
| Plant, machinery and equipment | 23 | €2,277 | €1,777 | -€500 | -22.0% |
| Current assets | 29/58 | €102,310 | €141,338 | +€39,028 | +38.1% |
| Amounts receivable within one year | 40/41 | €40,500 | €1,016 | -€39,484 | -97.5% |
| Trade receivables | 40 | €40,500 | - | -€40,500 | |
| Other amounts receivable | 41 | - | €1,016 | +€1,016 | |
| Current investments | 50/53 | €45,000 | €51,217 | +€6,217 | +13.8% |
| Cash at bank and in hand | 54/58 | €16,810 | €89,106 | +€72,296 | +430.1% |
| Total equity and liabilities | 10/49 | €105,829 | €144,087 | +€38,258 | +36.2% |
| Equity | 10/15 | €61,862 | €111,325 | +€49,462 | +80.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,862 | €106,325 | +€49,462 | +87.0% |
| Distributable reserves | 133 | €56,862 | €106,325 | +€49,462 | +87.0% |
| Amounts payable | 17/49 | €43,967 | €32,763 | -€11,204 | -25.5% |
| Amounts payable within one year | 42/48 | €43,967 | €32,763 | -€11,204 | -25.5% |
| Trade debts | 44 | €8,275 | €7,004 | -€1,271 | -15.4% |
| Suppliers | 440/4 | €8,275 | €7,004 | -€1,271 | -15.4% |
| Taxes, remuneration and social security | 45 | €34,217 | €25,759 | -€8,458 | -24.7% |
| Taxes | 450/3 | €34,217 | €25,759 | -€8,458 | -24.7% |
| Other amounts payable | 47/48 | €1,475 | - | -€1,475 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,967 | €770 | -€2,197 | -74.0% |
| Other operating charges | 640/8 | €1,354 | €1,009 | -€345 | -25.5% |
| Gross operating margin | 9900 | €83,075 | €70,085 | -€12,991 | -15.6% |
| Operating profit (loss) | 9901 | €78,755 | €68,306 | -€10,449 | -13.3% |
| Financial income | 75/76B | - | €501 | +€501 | |
| Recurring financial income | 75 | - | €501 | +€501 | |
| Financial charges | 65/66B | - | €151 | +€151 | |
| Recurring financial charges | 65 | - | €151 | +€151 | |
| Profit (loss) for the period before taxes | 9903 | €78,755 | €68,656 | -€10,099 | -12.8% |
| Income taxes | 67/77 | €21,893 | €19,194 | -€2,699 | -12.3% |
| Profit (loss) for the period | 9904 | €56,862 | €49,462 | -€7,400 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €56,862 | €49,462 | -€7,400 | -13.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.