LE COLOMBAGE: 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 COLOMBAGE
Largest movements
- Cash -€6,873
down €6,873 (-17.4%), from €39,427 to €32,554
mainly Net result for the year (-€7,168) and Receivables within one year (-€3,301)
- Receivables within one year +€3,301
up €3,301 (+15.0%), from €21,947 to €25,248
of which Other amounts receivable: +€1,698
- Tangible fixed assets -€1,606
down €1,606 (-23.9%), from €6,715 to €5,109
of which Plant, machinery and equipment: -€1,027
- Profit (loss) carried forward -€7,168
down €7,168 (-227%), from -€3,161 to -€10,329
- Trade debts +€4,304
up €4,304 (+54.9%), from €7,836 to €12,141
- Tax, wage and social debts -€1,549
down €1,549 (-16.5%), from €9,402 to €7,853
of which Remuneration and social security: -€3,176
- Gross operating margin -€41,559
down €41,559 (-66.8%), from €62,231 to €20,672
- Staff costs -€20,385
down €20,385 (-53.0%), from €38,486 to €18,102
- Other operating charges +€2,105
up €2,105 (+64.8%), from €3,247 to €5,352
- Financial charges +€943
up €943 (+79.4%), from €1,189 to €2,132
- Depreciation +€782
up €782 (+53.1%), from €1,473 to €2,255
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 | €74,810 | €69,494 | -€5,316 | -7.1% |
| Fixed assets | 21/28 | €10,795 | €9,189 | -€1,606 | -14.9% |
| Tangible fixed assets | 22/27 | €6,715 | €5,109 | -€1,606 | -23.9% |
| Plant, machinery and equipment | 23 | €4,669 | €3,642 | -€1,027 | -22.0% |
| Furniture and vehicles | 24 | €2,047 | €1,467 | -€579 | -28.3% |
| Financial fixed assets | 28 | €4,080 | €4,080 | = | 0.0% |
| Current assets | 29/58 | €64,015 | €60,305 | -€3,710 | -5.8% |
| Stocks and contracts in progress | 3 | €2,255 | €2,102 | -€153 | -6.8% |
| Stocks | 30/36 | €2,255 | €2,102 | -€153 | -6.8% |
| Amounts receivable within one year | 40/41 | €21,947 | €25,248 | +€3,301 | +15.0% |
| Trade receivables | 40 | €21,051 | €22,654 | +€1,603 | +7.6% |
| Other amounts receivable | 41 | €895 | €2,594 | +€1,698 | +190% |
| Cash at bank and in hand | 54/58 | €39,427 | €32,554 | -€6,873 | -17.4% |
| Deferred charges and accrued income | 490/1 | €387 | €402 | +€15 | +3.8% |
| Total equity and liabilities | 10/49 | €74,810 | €69,494 | -€5,316 | -7.1% |
| Equity | 10/15 | €43,299 | €36,131 | -€7,168 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,860 | €27,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,000 | €26,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,161 | -€10,329 | -€7,168 | -227% |
| Amounts payable | 17/49 | €31,511 | €33,362 | +€1,852 | +5.9% |
| Amounts payable within one year | 42/48 | €31,511 | €33,362 | +€1,852 | +5.9% |
| Trade debts | 44 | €7,836 | €12,141 | +€4,304 | +54.9% |
| Suppliers | 440/4 | €7,836 | €12,141 | +€4,304 | +54.9% |
| Advances received on contracts in progress | 46 | €8,920 | €8,720 | -€200 | -2.2% |
| Taxes, remuneration and social security | 45 | €9,402 | €7,853 | -€1,549 | -16.5% |
| Taxes | 450/3 | €4,621 | €6,249 | +€1,628 | +35.2% |
| Remuneration and social security | 454/9 | €4,781 | €1,604 | -€3,176 | -66.4% |
| Other amounts payable | 47/48 | €5,353 | €4,649 | -€704 | -13.1% |
| Remuneration, social security and pensions | 62 | €38,486 | €18,102 | -€20,385 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €2,255 | +€782 | +53.1% |
| Other operating charges | 640/8 | €3,247 | €5,352 | +€2,105 | +64.8% |
| Gross operating margin | 9900 | €62,231 | €20,672 | -€41,559 | -66.8% |
| Operating profit (loss) | 9901 | €19,025 | -€5,037 | -€24,062 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -19.8% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -19.8% |
| Financial charges | 65/66B | €1,189 | €2,132 | +€943 | +79.4% |
| Recurring financial charges | 65 | €1,189 | €2,132 | +€943 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €17,838 | -€7,168 | -€25,005 | |
| Profit (loss) for the period | 9904 | €17,838 | -€7,168 | -€25,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,838 | -€7,168 | -€25,005 |
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 27 October 2026 via checked.be.