LABORATOIRES COLIN: what changed
LABORATOIRES COLIN
Largest movements
- Cash -€145,660
down €145,660 (-56.7%), from €256,699 to €111,039
mainly Receivables within one year (-€137,160) and Trade debts (-€25,636)
- Receivables within one year +€137,160
up €137,160 (+188%), from €72,887 to €210,047
of which Other amounts receivable: +€118,134
- Stocks and contracts -€21,898
down €21,898 (-57.3%), from €38,193 to €16,294
- Intangible fixed assets -€14,532
down €14,532 (-70.1%), from €20,745 to €6,213
- Trade debts -€25,636
down €25,636 (-92.3%), from €27,783 to €2,147
- Tax, wage and social debts -€18,495
down €18,495 (-66.9%), from €27,646 to €9,152
of which Taxes: -€20,495
- Other debts -€15,093
down €15,093 (-46.8%), from €32,220 to €17,127
- Profit (loss) carried forward +€14,044
up €14,044 (+15.8%), from €89,062 to €103,106
- Gross operating margin -€47,300
down €47,300 (-56.7%), from €83,428 to €36,128
- Write-downs -€31,792
no longer reported in 2024 (was €31,792)
- Taxes -€1,431
down €1,431 (-22.2%), from €6,440 to €5,009
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €388,731 | €343,593 | -€45,138 | -11.6% |
| Fixed assets | 21/28 | €20,892 | €6,213 | -€14,679 | -70.3% |
| Intangible fixed assets | 21 | €20,745 | €6,213 | -€14,532 | -70.1% |
| Tangible fixed assets | 22/27 | €147 | €0 | -€147 | -100% |
| Furniture and vehicles | 24 | €147 | €0 | -€147 | -100% |
| Current assets | 29/58 | €367,839 | €337,380 | -€30,459 | -8.3% |
| Stocks and contracts in progress | 3 | €38,193 | €16,294 | -€21,898 | -57.3% |
| Stocks | 30/36 | €38,193 | €16,294 | -€21,898 | -57.3% |
| Amounts receivable within one year | 40/41 | €72,887 | €210,047 | +€137,160 | +188% |
| Trade receivables | 40 | €50,604 | €69,630 | +€19,026 | +37.6% |
| Other amounts receivable | 41 | €22,284 | €140,417 | +€118,134 | +530% |
| Cash at bank and in hand | 54/58 | €256,699 | €111,039 | -€145,660 | -56.7% |
| Deferred charges and accrued income | 490/1 | €60 | €0 | -€60 | -100% |
| Total equity and liabilities | 10/49 | €388,731 | €343,593 | -€45,138 | -11.6% |
| Equity | 10/15 | €294,308 | €308,352 | +€14,044 | +4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €143,246 | €143,246 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,895 | €11,895 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,695 | €5,695 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,351 | €1,351 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,062 | €103,106 | +€14,044 | +15.8% |
| Amounts payable | 17/49 | €94,423 | €35,241 | -€59,182 | -62.7% |
| Amounts payable within one year | 42/48 | €94,423 | €35,241 | -€59,182 | -62.7% |
| Financial debts | 43 | €6,773 | €6,814 | +€41 | +0.6% |
| Credit institutions | 430/8 | €6,773 | €6,814 | +€41 | +0.6% |
| Trade debts | 44 | €27,783 | €2,147 | -€25,636 | -92.3% |
| Suppliers | 440/4 | €27,783 | €2,147 | -€25,636 | -92.3% |
| Taxes, remuneration and social security | 45 | €27,646 | €9,152 | -€18,495 | -66.9% |
| Taxes | 450/3 | €27,646 | €7,152 | -€20,495 | -74.1% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €32,220 | €17,127 | -€15,093 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,753 | €14,679 | -€74 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €31,792 | - | -€31,792 | |
| Other operating charges | 640/8 | €440 | €220 | -€220 | -50.0% |
| Gross operating margin | 9900 | €83,428 | €36,128 | -€47,300 | -56.7% |
| Operating profit (loss) | 9901 | €36,443 | €21,229 | -€15,214 | -41.7% |
| Financial income | 75/76B | €24 | €22 | -€2 | -8.6% |
| Recurring financial income | 75 | €24 | €22 | -€2 | -8.6% |
| Financial charges | 65/66B | €1,747 | €2,199 | +€451 | +25.8% |
| Recurring financial charges | 65 | €1,747 | €2,199 | +€451 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €34,720 | €19,053 | -€15,667 | -45.1% |
| Income taxes | 67/77 | €6,440 | €5,009 | -€1,431 | -22.2% |
| Profit (loss) for the period | 9904 | €28,280 | €14,044 | -€14,236 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,280 | €14,044 | -€14,236 | -50.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.