LE COL-VERT: 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.
LE COL-VERT
Largest movements
- Receivables within one year +€23,971
up €23,971 (+22.5%), from €106,628 to €130,599
of which Other amounts receivable: +€16,763
- Tangible fixed assets +€23,528
up €23,528 (+50.9%), from €46,249 to €69,777
of which Furniture and vehicles: +€23,709
- Cash +€10,217
up €10,217 (+9.0%), from €113,931 to €124,148
mainly Trade debts (+€45,767) and Depreciation (+€37,033)
- Other debts -€59,381
down €59,381 (-64.5%), from €92,051 to €32,670
- Trade debts +€45,767
up €45,767 (+68.9%), from €66,445 to €112,211
- Debts after one year +€31,256
new in 2024: €31,256
- Reserves +€18,772
up €18,772 (+24.8%), from €75,648 to €94,420
of which Distributable reserves: +€20,632
- Current portion of long-term debt +€9,415
up €9,415 (+936.2%), from €1,006 to €10,421
- Gross operating margin -€39,391
down €39,391 (-29.3%), from €134,633 to €95,243
- Staff costs +€15,260
up €15,260 (+1199.2%), from €1,273 to €16,532
- Depreciation +€12,751
up €12,751 (+52.5%), from €24,282 to €37,033
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 | €282,689 | €337,247 | +€54,558 | +19.3% |
| Fixed assets | 21/28 | €62,130 | €82,501 | +€20,370 | +32.8% |
| Intangible fixed assets | 21 | €6,148 | €2,990 | -€3,158 | -51.4% |
| Tangible fixed assets | 22/27 | €46,249 | €69,777 | +€23,528 | +50.9% |
| Furniture and vehicles | 24 | €45,868 | €69,576 | +€23,709 | +51.7% |
| Other tangible fixed assets | 26 | €381 | €201 | -€181 | -47.3% |
| Financial fixed assets | 28 | €9,734 | €9,734 | = | 0.0% |
| Current assets | 29/58 | €220,559 | €254,746 | +€34,187 | +15.5% |
| Amounts receivable within one year | 40/41 | €106,628 | €130,599 | +€23,971 | +22.5% |
| Trade receivables | 40 | €91,506 | €98,714 | +€7,208 | +7.9% |
| Other amounts receivable | 41 | €15,122 | €31,885 | +€16,763 | +110.9% |
| Cash at bank and in hand | 54/58 | €113,931 | €124,148 | +€10,217 | +9.0% |
| Total equity and liabilities | 10/49 | €282,689 | €337,247 | +€54,558 | +19.3% |
| Equity | 10/15 | €94,248 | €113,020 | +€18,772 | +19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,648 | €94,420 | +€18,772 | +24.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €73,788 | €94,420 | +€20,632 | +28.0% |
| Amounts payable | 17/49 | €188,441 | €224,227 | +€35,786 | +19.0% |
| Amounts payable after more than one year | 17 | - | €31,256 | +€31,256 | |
| Financial debts | 170/4 | - | €31,256 | +€31,256 | |
| Amounts payable within one year | 42/48 | €188,441 | €192,971 | +€4,530 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €1,006 | €10,421 | +€9,415 | +936.2% |
| Trade debts | 44 | €66,445 | €112,211 | +€45,767 | +68.9% |
| Suppliers | 440/4 | €66,445 | €112,211 | +€45,767 | +68.9% |
| Taxes, remuneration and social security | 45 | €28,940 | €37,669 | +€8,729 | +30.2% |
| Taxes | 450/3 | €12,353 | €20,146 | +€7,793 | +63.1% |
| Remuneration and social security | 454/9 | €16,587 | €17,522 | +€936 | +5.6% |
| Other amounts payable | 47/48 | €92,051 | €32,670 | -€59,381 | -64.5% |
| Remuneration, social security and pensions | 62 | €1,273 | €16,532 | +€15,260 | +1199.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,282 | €37,033 | +€12,751 | +52.5% |
| Other operating charges | 640/8 | €2,143 | €2,737 | +€594 | +27.7% |
| Gross operating margin | 9900 | €134,633 | €95,243 | -€39,391 | -29.3% |
| Operating profit (loss) | 9901 | €106,935 | €38,940 | -€67,995 | -63.6% |
| Financial income | 75/76B | €100 | €4 | -€96 | -95.9% |
| Recurring financial income | 75 | €100 | €4 | -€96 | -95.9% |
| Financial charges | 65/66B | €4,138 | €3,027 | -€1,111 | -26.9% |
| Recurring financial charges | 65 | €4,138 | €3,027 | -€1,111 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €102,898 | €35,917 | -€66,981 | -65.1% |
| Income taxes | 67/77 | €17,912 | €17,145 | -€766 | -4.3% |
| Profit (loss) for the period | 9904 | €84,986 | €18,772 | -€66,214 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,986 | €18,772 | -€66,214 | -77.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.