Laboratoire Colman: what changed
Laboratoire Colman
Largest movements
- Receivables within one year +€22,911
up €22,911 (+1,173%), from €1,953 to €24,864
of which Trade receivables: +€23,766
- Cash -€20,932
down €20,932 (-81.9%), from €25,550 to €4,618
mainly Receivables within one year (-€22,911) and Net result for the year (-€12,676)
- Deferred charges and accrued income -€2,800
no longer reported in 2023 (was €2,800)
- Profit (loss) carried forward -€12,676
down €12,676 (-30.0%), from -€42,254 to -€54,930
- Trade debts +€10,075
up €10,075 (+115%), from €8,732 to €18,807
- Other debts +€9,158
up €9,158 (+145%), from €6,300 to €15,457
- Tax, wage and social debts -€7,378
no longer reported in 2023 (was €7,378)
- Gross operating margin -€24,112
down €24,112, from €23,545 to -€567
- Staff costs -€20,540
down €20,540 (-63.4%), from €32,408 to €11,867
- Write-downs -€4,064
no longer reported in 2023 (was €4,064)
- Other operating charges -€348
down €348 (-93.3%), from €373 to €25
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,405 | €42,585 | -€821 | -1.9% |
| Current assets | 29/58 | €43,405 | €42,585 | -€821 | -1.9% |
| Stocks and contracts in progress | 3 | €13,102 | €13,102 | = | 0.0% |
| Stocks | 30/36 | €13,102 | €13,102 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,953 | €24,864 | +€22,911 | +1,173% |
| Trade receivables | 40 | €894 | €24,660 | +€23,766 | +2,658% |
| Other amounts receivable | 41 | €1,059 | €204 | -€855 | -80.7% |
| Cash at bank and in hand | 54/58 | €25,550 | €4,618 | -€20,932 | -81.9% |
| Deferred charges and accrued income | 490/1 | €2,800 | - | -€2,800 | |
| Total equity and liabilities | 10/49 | €43,405 | €42,585 | -€821 | -1.9% |
| Equity | 10/15 | €20,996 | €8,320 | -€12,676 | -60.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,650 | €44,650 | = | 0.0% |
| Distributable reserves | 133 | €44,650 | €44,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,254 | -€54,930 | -€12,676 | -30.0% |
| Amounts payable | 17/49 | €22,409 | €34,264 | +€11,855 | +52.9% |
| Amounts payable within one year | 42/48 | €22,409 | €34,264 | +€11,855 | +52.9% |
| Trade debts | 44 | €8,732 | €18,807 | +€10,075 | +115% |
| Suppliers | 440/4 | €8,732 | €18,807 | +€10,075 | +115% |
| Taxes, remuneration and social security | 45 | €7,378 | - | -€7,378 | |
| Remuneration and social security | 454/9 | €7,378 | - | -€7,378 | |
| Other amounts payable | 47/48 | €6,300 | €15,457 | +€9,158 | +145% |
| Remuneration, social security and pensions | 62 | €32,408 | €11,867 | -€20,540 | -63.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,064 | - | -€4,064 | |
| Other operating charges | 640/8 | €373 | €25 | -€348 | -93.3% |
| Non-recurring operating charges | 66A | €2,012 | - | -€2,012 | |
| Gross operating margin | 9900 | €23,545 | -€567 | -€24,112 | |
| Operating profit (loss) | 9901 | -€15,311 | -€12,459 | +€2,852 | +18.6% |
| Financial income | 75/76B | €0 | €1 | +€1 | +10,000% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +10,000% |
| Financial charges | 65/66B | €96 | €217 | +€122 | +127% |
| Recurring financial charges | 65 | €96 | €217 | +€122 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€15,407 | -€12,676 | +€2,731 | +17.7% |
| Profit (loss) for the period | 9904 | -€15,407 | -€12,676 | +€2,731 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,407 | -€12,676 | +€2,731 | +17.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.