Kolmont Development: 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.
What changed
Kolmont Development
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€220,356
2024 · €108,113+€112,243
Equity
€74.3m
2024 · €74.1m+€220,356
Cash
€126,141
2024 · €261,874-€135,733
Balance sheet total
€107.0m
2024 · €107.6m-€594,040
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-55.3%), from €2.4m to €1.1m
of which Trade receivables: -€1.3m
Equity and liabilities
- Short-term financial debts +€3.7m
up €3.7m (+27.8%), from €13.3m to €17.0m
- Debts after one year -€2.9m
down €2.9m (-15.6%), from €18.3m to €15.5m
of which Other amounts payable: -€2.9m
- Trade debts -€1.7m
down €1.7m (-95.2%), from €1.8m to €87,109
Income statement
- Financial charges -€637,646
down €637,646 (-31.5%), from €2.0m to €1.4m
- Financial income -€461,804
down €461,804 (-25.4%), from €1.8m to €1.4m
- Taxes +€77,826
up €77,826 (+3257.3%), from €2,389 to €80,215
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.
Result 2024
€108,113
Turnover
-€23,409
Other operating income
+€6,983
Services and other goods
+€30,535
Depreciation
+€98
Other operating charges
+€19
Financial income
-€461,804
Financial charges
+€637,646
Taxes
-€77,826
Result 2025
€220,356
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.
From operations
-€167,222
Investment
-€799,832
Financing
+€831,322
Cash 2024
€261,874
From operations (derived)
-€167,222
Net result for the year
+€220,356
Depreciation
+€1,326
Receivables within one year
+€1.3m
Deferred charges and accrued income
-€45,210
Trade debts
-€1.7m
Tax, wage and social debts
+€95,119
Investment (derived)
-€799,832
Investment in fixed assets (net)
-€799,832
Financing
+€831,322
Debts after one year
-€2.9m
Short-term financial debts
+€3.7m
Cash 2025
€126,141
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,583,217 | €106,989,177 | -€594,040 | -0.6% |
| Formation expenses | 20 | €1,326 | €0 | -€1,326 | -100.0% |
| Fixed assets | 21/28 | €104,853,530 | €105,653,362 | +€799,832 | +0.8% |
| Financial fixed assets | 28 | €104,853,530 | €105,653,362 | +€799,832 | +0.8% |
| Affiliated companies | 280/1 | €104,853,530 | €105,653,362 | +€799,832 | +0.8% |
| Participating interests | 280 | €80,468,701 | €66,368,701 | -€14.1m | -17.5% |
| Amounts receivable | 281 | €24,384,829 | €39,284,662 | +€14.9m | +61.1% |
| Current assets | 29/58 | €2,728,361 | €1,335,815 | -€1.4m | -51.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €2,353,228 | €1,051,205 | -€1.3m | -55.3% |
| Trade receivables | 40 | €2,321,278 | €1,051,203 | -€1.3m | -54.7% |
| Other amounts receivable | 41 | €31,950 | €2 | -€31,948 | -100.0% |
| Cash at bank and in hand | 54/58 | €261,874 | €126,141 | -€135,733 | -51.8% |
| Deferred charges and accrued income | 490/1 | €113,259 | €158,468 | +€45,210 | +39.9% |
| Total equity and liabilities | 10/49 | €107,583,217 | €106,989,177 | -€594,040 | -0.6% |
| Equity | 10/15 | €74,107,983 | €74,328,339 | +€220,356 | +0.3% |
| Contributions | 10/11 | €74,031,600 | €74,031,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,383 | €296,739 | +€220,356 | +288.5% |
| Amounts payable | 17/49 | €33,475,234 | €32,660,838 | -€814,395 | -2.4% |
| Amounts payable after more than one year | 17 | €18,344,900 | €15,476,222 | -€2.9m | -15.6% |
| Financial debts | 170/4 | €4,000,000 | €4,000,000 | = | 0.0% |
| Subordinated loans | 170 | €4,000,000 | €4,000,000 | = | 0.0% |
| Other amounts payable | 178/9 | €14,344,900 | €11,476,222 | -€2.9m | -20.0% |
| Amounts payable within one year | 42/48 | €15,130,334 | €17,184,617 | +€2.1m | +13.6% |
| Financial debts | 43 | €13,300,000 | €17,000,000 | +€3.7m | +27.8% |
| Credit institutions | 430/8 | €13,300,000 | €17,000,000 | +€3.7m | +27.8% |
| Trade debts | 44 | €1,827,944 | €87,109 | -€1.7m | -95.2% |
| Suppliers | 440/4 | €1,827,944 | €87,109 | -€1.7m | -95.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,389 | €97,508 | +€95,119 | +3981.1% |
| Taxes | 450/3 | €2,389 | €97,508 | +€95,119 | +3981.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €3,192,927 | €3,176,501 | -€16,426 | -0.5% |
| Turnover | 70 | €3,192,927 | €3,169,518 | -€23,409 | -0.7% |
| Other operating income | 74 | €0 | €6,983 | +€6,983 | |
| Operating charges | 60/66A | €2,875,831 | €2,845,179 | -€30,652 | -1.1% |
| Services and other goods | 61 | €2,873,389 | €2,842,854 | -€30,535 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | €1,326 | -€98 | -6.9% |
| Other operating charges | 640/8 | €1,018 | €998 | -€19 | -1.9% |
| Operating profit (loss) | 9901 | €317,095 | €331,321 | +€14,226 | +4.5% |
| Financial income | 75/76B | €1,817,006 | €1,355,202 | -€461,804 | -25.4% |
| Recurring financial income | 75 | €1,817,006 | €1,355,202 | -€461,804 | -25.4% |
| Income from financial fixed assets | 750 | €1,817,006 | €1,355,202 | -€461,804 | -25.4% |
| Financial charges | 65/66B | €2,023,600 | €1,385,953 | -€637,646 | -31.5% |
| Recurring financial charges | 65 | €2,023,600 | €1,385,953 | -€637,646 | -31.5% |
| Debt charges | 650 | €2,003,527 | €1,351,853 | -€651,675 | -32.5% |
| Other financial charges | 652/9 | €20,072 | €34,101 | +€14,029 | +69.9% |
| Profit (loss) for the period before taxes | 9903 | €110,502 | €300,570 | +€190,069 | +172.0% |
| Income taxes | 67/77 | €2,389 | €80,215 | +€77,826 | +3257.3% |
| Taxes | 670/3 | €2,389 | €80,215 | +€77,826 | +3257.3% |
| Profit (loss) for the period | 9904 | €108,113 | €220,356 | +€112,243 | +103.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,113 | €220,356 | +€112,243 | +103.8% |
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.