KOLONEL: 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.
KOLONEL
Largest movements
- Cash +€49,465
up €49,465 (+63.3%), from €78,116 to €127,581
mainly Depreciation (+€51,022) and Debts after one year (+€29,294)
- Receivables within one year +€19,799
up €19,799 (+93.7%), from €21,128 to €40,927
of which Trade receivables: +€21,172
- Tangible fixed assets -€18,543
down €18,543 (-4.0%), from €462,204 to €443,661
of which Other tangible fixed assets: -€9,668
- Debts after one year +€29,294
up €29,294 (+9.3%), from €313,674 to €342,968
of which Financial debts: +€32,664
- Trade debts +€17,479
up €17,479 (+4261.9%), from €410 to €17,889
- Reserves +€12,372
up €12,372 (+7.9%), from €155,904 to €168,276
of which Distributable reserves: +€12,372
- Gross operating margin +€73,228
up €73,228 (+16.2%), from €452,700 to €525,928
- Staff costs +€37,458
up €37,458 (+9.6%), from €391,822 to €429,280
- Taxes +€5,451
up €5,451 (+801.3%), from €680 to €6,131
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,951 | €641,750 | +€52,799 | +9.0% |
| Fixed assets | 21/28 | €462,204 | €443,661 | -€18,543 | -4.0% |
| Tangible fixed assets | 22/27 | €462,204 | €443,661 | -€18,543 | -4.0% |
| Land and buildings | 22 | €300,047 | €297,031 | -€3,016 | -1.0% |
| Plant, machinery and equipment | 23 | €48,072 | €49,600 | +€1,528 | +3.2% |
| Furniture and vehicles | 24 | €55,449 | €48,061 | -€7,387 | -13.3% |
| Other tangible fixed assets | 26 | €58,637 | €48,969 | -€9,668 | -16.5% |
| Current assets | 29/58 | €126,747 | €198,089 | +€71,342 | +56.3% |
| Stocks and contracts in progress | 3 | €27,158 | €29,450 | +€2,292 | +8.4% |
| Stocks | 30/36 | €27,158 | €29,450 | +€2,292 | +8.4% |
| Amounts receivable within one year | 40/41 | €21,128 | €40,927 | +€19,799 | +93.7% |
| Trade receivables | 40 | €6,441 | €27,614 | +€21,172 | +328.7% |
| Other amounts receivable | 41 | €14,686 | €13,313 | -€1,373 | -9.4% |
| Cash at bank and in hand | 54/58 | €78,116 | €127,581 | +€49,465 | +63.3% |
| Deferred charges and accrued income | 490/1 | €346 | €132 | -€214 | -61.8% |
| Total equity and liabilities | 10/49 | €588,951 | €641,750 | +€52,799 | +9.0% |
| Equity | 10/15 | €164,097 | €176,469 | +€12,372 | +7.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €155,904 | €168,276 | +€12,372 | +7.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €155,904 | €168,276 | +€12,372 | +7.9% |
| Profit (loss) carried forward | 14 | -€10,357 | -€10,357 | = | 0.0% |
| Amounts payable | 17/49 | €424,855 | €465,282 | +€40,427 | +9.5% |
| Amounts payable after more than one year | 17 | €313,674 | €342,968 | +€29,294 | +9.3% |
| Financial debts | 170/4 | €254,244 | €286,908 | +€32,664 | +12.8% |
| Other amounts payable | 178/9 | €59,431 | €56,061 | -€3,370 | -5.7% |
| Amounts payable within one year | 42/48 | €108,280 | €119,814 | +€11,533 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €60,490 | €60,009 | -€481 | -0.8% |
| Trade debts | 44 | €410 | €17,889 | +€17,479 | +4261.9% |
| Suppliers | 440/4 | €410 | €17,889 | +€17,479 | +4261.9% |
| Taxes, remuneration and social security | 45 | €47,380 | €41,916 | -€5,464 | -11.5% |
| Taxes | 450/3 | €21,695 | €20,222 | -€1,474 | -6.8% |
| Remuneration and social security | 454/9 | €25,685 | €21,694 | -€3,991 | -15.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €2,900 | €2,500 | -€400 | -13.8% |
| Remuneration, social security and pensions | 62 | €391,822 | €429,280 | +€37,458 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,261 | €51,022 | +€2,761 | +5.7% |
| Other operating charges | 640/8 | €7,320 | €10,060 | +€2,740 | +37.4% |
| Gross operating margin | 9900 | €452,700 | €525,928 | +€73,228 | +16.2% |
| Operating profit (loss) | 9901 | €5,297 | €35,566 | +€30,269 | +571.5% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €14,973 | €17,129 | +€2,156 | +14.4% |
| Recurring financial charges | 65 | €14,973 | €17,129 | +€2,156 | +14.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€9,677 | €18,503 | +€28,179 | |
| Income taxes | 67/77 | €680 | €6,131 | +€5,451 | +801.3% |
| Profit (loss) for the period | 9904 | -€10,357 | €12,372 | +€22,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,357 | €12,372 | +€22,729 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.