Le Colibri: 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.
Le Colibri
Largest movements
- Cash +€104,137
up €104,137 (+248.1%), from €41,970 to €146,107
mainly Net result for the year (+€79,444) and Provisions (+€30,620)
- Tangible fixed assets -€23,762
down €23,762 (-17.7%), from €133,886 to €110,125
of which Land and buildings: -€15,649
- Receivables within one year +€16,264
up €16,264 (+26.3%), from €61,735 to €77,999
- Reserves +€91,861
up €91,861 (+85.2%), from €107,778 to €199,638
of which Tax-exempt reserves: +€91,861
- Provisions +€30,620
up €30,620 (+86.0%), from €35,600 to €66,220
- Profit (loss) carried forward -€12,417
down €12,417 (-175.3%), from -€7,083 to -€19,500
- Debts after one year -€9,729
down €9,729 (-12.7%), from €76,400 to €66,671
- Gross operating margin +€111,255
up €111,255 (+851.1%), from €13,072 to €124,327
- Financial income -€2,409
down €2,409 (-99.0%), from €2,433 to €24
- Depreciation +€1,713
up €1,713 (+15.3%), from €11,228 to €12,941
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 | €237,591 | €334,231 | +€96,640 | +40.7% |
| Fixed assets | 21/28 | €133,886 | €110,125 | -€23,762 | -17.7% |
| Tangible fixed assets | 22/27 | €133,886 | €110,125 | -€23,762 | -17.7% |
| Land and buildings | 22 | €112,346 | €96,697 | -€15,649 | -13.9% |
| Plant, machinery and equipment | 23 | €11,805 | €9,168 | -€2,637 | -22.3% |
| Furniture and vehicles | 24 | €9,735 | €4,260 | -€5,475 | -56.2% |
| Current assets | 29/58 | €103,705 | €224,106 | +€120,401 | +116.1% |
| Amounts receivable within one year | 40/41 | €61,735 | €77,999 | +€16,264 | +26.3% |
| Other amounts receivable | 41 | €61,735 | €77,999 | +€16,264 | +26.3% |
| Cash at bank and in hand | 54/58 | €41,970 | €146,107 | +€104,137 | +248.1% |
| Total equity and liabilities | 10/49 | €237,591 | €334,231 | +€96,640 | +40.7% |
| Equity | 10/15 | €110,469 | €189,913 | +€79,444 | +71.9% |
| Contributions | 10/11 | €9,774 | €9,774 | = | 0.0% |
| Reserves | 13 | €107,778 | €199,638 | +€91,861 | +85.2% |
| Non-distributable reserves | 130/1 | €977 | €977 | = | 0.0% |
| Reserves not available under the articles | 1311 | €977 | €977 | = | 0.0% |
| Tax-exempt reserves | 132 | €106,800 | €198,661 | +€91,861 | +86.0% |
| Profit (loss) carried forward | 14 | -€7,083 | -€19,500 | -€12,417 | -175.3% |
| Provisions and deferred taxes | 16 | €35,600 | €66,220 | +€30,620 | +86.0% |
| Deferred taxes | 168 | €35,600 | €66,220 | +€30,620 | +86.0% |
| Amounts payable | 17/49 | €91,522 | €78,098 | -€13,424 | -14.7% |
| Amounts payable after more than one year | 17 | €76,400 | €66,671 | -€9,729 | -12.7% |
| Financial debts | 170/4 | €76,400 | €66,671 | -€9,729 | -12.7% |
| Amounts payable within one year | 42/48 | €15,074 | €11,379 | -€3,695 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €9,729 | €9,729 | = | 0.0% |
| Trade debts | 44 | €4,313 | €1,635 | -€2,678 | -62.1% |
| Suppliers | 440/4 | €4,313 | €1,635 | -€2,678 | -62.1% |
| Taxes, remuneration and social security | 45 | €16 | €16 | = | 0.0% |
| Taxes | 450/3 | €16 | €16 | = | 0.0% |
| Other amounts payable | 47/48 | €1,017 | - | -€1,017 | |
| Accrued charges and deferred income | 492/3 | €48 | €48 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,228 | €12,941 | +€1,713 | +15.3% |
| Other operating charges | 640/8 | €855 | - | -€855 | |
| Gross operating margin | 9900 | €13,072 | €124,327 | +€111,255 | +851.1% |
| Operating profit (loss) | 9901 | €989 | €111,386 | +€110,397 | +11162.6% |
| Financial income | 75/76B | €2,433 | €24 | -€2,409 | -99.0% |
| Recurring financial income | 75 | €2,433 | €24 | -€2,409 | -99.0% |
| Financial charges | 65/66B | €2,124 | €1,346 | -€777 | -36.6% |
| Recurring financial charges | 65 | €2,124 | €1,346 | -€777 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €1,299 | €110,064 | +€108,765 | +8375.8% |
| Transfer from deferred taxes | 780 | €235 | €243 | +€8 | +3.4% |
| Transfer to deferred taxes | 680 | €1,506 | €30,864 | +€29,357 | +1949.1% |
| Income taxes | 67/77 | €16 | - | -€16 | |
| Profit (loss) for the period | 9904 | €12 | €79,444 | +€79,431 | +651076.7% |
| Transfer from tax-exempt reserves | 789 | €706 | €730 | +€24 | +3.4% |
| Transfer to tax-exempt reserves | 689 | €4,519 | €92,591 | +€88,072 | +1949.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,800 | -€12,417 | -€8,617 | -226.7% |
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 8 October 2026 via checked.be.