KOLMONT: 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.
KOLMONT
Largest movements
- Receivables within one year +€763,748
up €763,748 (+38.9%), from €2.0m to €2.7m
of which Other amounts receivable: +€757,787
- Cash -€241,947
down €241,947 (-93.4%), from €259,062 to €17,115
mainly Receivables within one year (-€763,748) and Advances received (-€90,189)
- Stocks and contracts -€223,814
down €223,814 (-44.6%), from €502,301 to €278,487
- Trade debts +€273,902
up €273,902 (+47.1%), from €580,929 to €854,831
- Advances received -€90,189
down €90,189 (-100%), from €90,189 to €0
- Profit (loss) carried forward +€74,093
up €74,093 (+2.5%), from €3.0m to €3.1m
- Other debts +€72,000
up €72,000, from €0 to €72,000
- Financial income +€76,994
up €76,994 (+390%), from €19,733 to €96,726
- Gross operating margin +€28,136
up €28,136 (+20.8%), from €135,201 to €163,337
- Taxes +€24,547
up €24,547 (+91.3%), from €26,892 to €51,439
- Financial charges +€7,998
up €7,998 (+83.7%), from €9,559 to €17,558
- Depreciation +€2,284
up €2,284 (+7.4%), from €30,718 to €33,002
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,398,584 | €5,679,058 | +€280,474 | +5.2% |
| Fixed assets | 21/28 | €1,324,387 | €1,315,841 | -€8,546 | -0.6% |
| Tangible fixed assets | 22/27 | €1,320,624 | €1,312,078 | -€8,546 | -0.6% |
| Land and buildings | 22 | €1,319,896 | €1,311,694 | -€8,203 | -0.6% |
| Plant, machinery and equipment | 23 | €710 | €384 | -€326 | -45.9% |
| Furniture and vehicles | 24 | €18 | €0 | -€18 | -100% |
| Financial fixed assets | 28 | €3,763 | €3,763 | = | 0.0% |
| Current assets | 29/58 | €4,074,197 | €4,363,218 | +€289,021 | +7.1% |
| Stocks and contracts in progress | 3 | €502,301 | €278,487 | -€223,814 | -44.6% |
| Stocks | 30/36 | €502,301 | €278,487 | -€223,814 | -44.6% |
| Amounts receivable within one year | 40/41 | €1,964,536 | €2,728,284 | +€763,748 | +38.9% |
| Trade receivables | 40 | €0 | €5,960 | +€5,960 | |
| Other amounts receivable | 41 | €1,964,536 | €2,722,324 | +€757,787 | +38.6% |
| Current investments | 50/53 | €1,338,639 | €1,338,639 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €259,062 | €17,115 | -€241,947 | -93.4% |
| Deferred charges and accrued income | 490/1 | €9,658 | €692 | -€8,966 | -92.8% |
| Total equity and liabilities | 10/49 | €5,398,584 | €5,679,058 | +€280,474 | +5.2% |
| Equity | 10/15 | €4,258,554 | €4,332,647 | +€74,093 | +1.7% |
| Contributions | 10/11 | €1,127,000 | €1,127,000 | = | 0.0% |
| Capital | 10 | €1,127,000 | €1,127,000 | = | 0.0% |
| Issued capital | 100 | €1,127,000 | €1,127,000 | = | 0.0% |
| Reserves | 13 | €113,134 | €113,134 | = | 0.0% |
| Non-distributable reserves | 130/1 | €112,700 | €112,700 | = | 0.0% |
| Legal reserve | 130 | €112,700 | €112,700 | = | 0.0% |
| Distributable reserves | 133 | €434 | €434 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,018,420 | €3,092,513 | +€74,093 | +2.5% |
| Amounts payable | 17/49 | €1,140,030 | €1,346,412 | +€206,381 | +18.1% |
| Amounts payable after more than one year | 17 | €101,800 | €81,800 | -€20,000 | -19.6% |
| Financial debts | 170/4 | €100,000 | €80,000 | -€20,000 | -20.0% |
| Other amounts payable | 178/9 | €1,800 | €1,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,013,856 | €1,247,454 | +€233,598 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €333,946 | €320,000 | -€13,946 | -4.2% |
| Trade debts | 44 | €580,929 | €854,831 | +€273,902 | +47.1% |
| Suppliers | 440/4 | €580,929 | €854,831 | +€273,902 | +47.1% |
| Advances received on contracts in progress | 46 | €90,189 | €0 | -€90,189 | -100% |
| Taxes, remuneration and social security | 45 | €8,793 | €623 | -€8,169 | -92.9% |
| Taxes | 450/3 | €8,793 | €623 | -€8,169 | -92.9% |
| Other amounts payable | 47/48 | €0 | €72,000 | +€72,000 | |
| Accrued charges and deferred income | 492/3 | €24,374 | €17,157 | -€7,217 | -29.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,718 | €33,002 | +€2,284 | +7.4% |
| Other operating charges | 640/8 | €11,524 | €11,971 | +€447 | +3.9% |
| Non-recurring operating charges | 66A | €83 | €0 | -€83 | -100% |
| Gross operating margin | 9900 | €135,201 | €163,337 | +€28,136 | +20.8% |
| Operating profit (loss) | 9901 | €92,876 | €118,364 | +€25,487 | +27.4% |
| Financial income | 75/76B | €19,733 | €96,726 | +€76,994 | +390% |
| Recurring financial income | 75 | €19,733 | €96,726 | +€76,994 | +390% |
| Financial charges | 65/66B | €9,559 | €17,558 | +€7,998 | +83.7% |
| Recurring financial charges | 65 | €9,559 | €17,558 | +€7,998 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €103,050 | €197,532 | +€94,483 | +91.7% |
| Income taxes | 67/77 | €26,892 | €51,439 | +€24,547 | +91.3% |
| Profit (loss) for the period | 9904 | €76,158 | €146,093 | +€69,935 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,158 | €146,093 | +€69,935 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.