Le Colebi: 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 Colebi
Largest movements
- Tangible fixed assets -€10,290
down €10,290 (-13.3%), from €77,421 to €67,132
of which Furniture and vehicles: -€8,306
- Receivables within one year +€9,097
up €9,097 (+959%), from €948 to €10,045
of which Trade receivables: +€9,620
- Intangible fixed assets +€8,029
up €8,029 (+19.3%), from €41,604 to €49,633
- Stocks and contracts +€3,375
new in 2025: €3,375
- Debts after one year -€40,590
no longer reported in 2025 (was €40,590)
- Other debts +€31,532
up €31,532 (+193%), from €16,318 to €47,850
- Trade debts +€29,010
up €29,010 (+392%), from €7,397 to €36,407
- Current portion of long-term debt -€12,000
no longer reported in 2025 (was €12,000)
- Reserves +€5,000
new in 2025: €5,000
- Gross operating margin -€34,038
down €34,038 (-21.7%), from €156,950 to €122,913
- Depreciation +€12,316
up €12,316 (+223%), from €5,528 to €17,845
- Financial charges +€3,869
up €3,869 (+26,902%), from €14 to €3,883
- Staff costs -€3,340
down €3,340 (-4.3%), from €78,467 to €75,128
- Taxes -€2,227
down €2,227 (-16.5%), from €13,484 to €11,256
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,849 | €133,148 | +€10,299 | +8.4% |
| Fixed assets | 21/28 | €119,026 | €116,765 | -€2,261 | -1.9% |
| Intangible fixed assets | 21 | €41,604 | €49,633 | +€8,029 | +19.3% |
| Tangible fixed assets | 22/27 | €77,421 | €67,132 | -€10,290 | -13.3% |
| Plant, machinery and equipment | 23 | €32,747 | €30,763 | -€1,984 | -6.1% |
| Furniture and vehicles | 24 | €44,674 | €36,368 | -€8,306 | -18.6% |
| Current assets | 29/58 | €3,823 | €16,383 | +€12,560 | +329% |
| Stocks and contracts in progress | 3 | - | €3,375 | +€3,375 | |
| Stocks | 30/36 | - | €3,375 | +€3,375 | |
| Amounts receivable within one year | 40/41 | €948 | €10,045 | +€9,097 | +959% |
| Trade receivables | 40 | €426 | €10,045 | +€9,620 | +2,260% |
| Other amounts receivable | 41 | €522 | - | -€522 | |
| Cash at bank and in hand | 54/58 | €2,875 | €2,963 | +€88 | +3.1% |
| Total equity and liabilities | 10/49 | €122,849 | €133,148 | +€10,299 | +8.4% |
| Equity | 10/15 | €32,068 | €37,382 | +€5,314 | +16.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €17,068 | €17,382 | +€314 | +1.8% |
| Amounts payable | 17/49 | €90,781 | €95,765 | +€4,985 | +5.5% |
| Amounts payable after more than one year | 17 | €40,590 | - | -€40,590 | |
| Financial debts | 170/4 | €40,590 | - | -€40,590 | |
| Amounts payable within one year | 42/48 | €50,191 | €95,765 | +€45,575 | +90.8% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €7,397 | €36,407 | +€29,010 | +392% |
| Suppliers | 440/4 | €7,397 | €36,407 | +€29,010 | +392% |
| Taxes, remuneration and social security | 45 | €14,476 | €11,508 | -€2,968 | -20.5% |
| Taxes | 450/3 | €13,623 | €11,362 | -€2,261 | -16.6% |
| Remuneration and social security | 454/9 | €853 | €146 | -€707 | -82.9% |
| Other amounts payable | 47/48 | €16,318 | €47,850 | +€31,532 | +193% |
| Remuneration, social security and pensions | 62 | €78,467 | €75,128 | -€3,340 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,528 | €17,845 | +€12,316 | +223% |
| Other operating charges | 640/8 | €8,385 | €9,772 | +€1,387 | +16.5% |
| Gross operating margin | 9900 | €156,950 | €122,913 | -€34,038 | -21.7% |
| Operating profit (loss) | 9901 | €64,570 | €20,168 | -€44,402 | -68.8% |
| Financial income | 75/76B | - | €285 | +€285 | |
| Recurring financial income | 75 | - | €285 | +€285 | |
| Financial charges | 65/66B | €14 | €3,883 | +€3,869 | +26,902% |
| Recurring financial charges | 65 | €14 | €3,883 | +€3,869 | +26,902% |
| Profit (loss) for the period before taxes | 9903 | €64,555 | €16,570 | -€47,985 | -74.3% |
| Income taxes | 67/77 | €13,484 | €11,256 | -€2,227 | -16.5% |
| Profit (loss) for the period | 9904 | €51,072 | €5,314 | -€45,758 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,072 | €5,314 | -€45,758 | -89.6% |
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 20 October 2026 via checked.be.