BAD COLLECTIF: 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.
BAD COLLECTIF
Largest movements
- Receivables after one year -€55,000
down €55,000 (-100%), from €55,000 to €0
- Cash +€41,517
up €41,517 (+39.6%), from €104,769 to €146,286
mainly Receivables after one year (+€55,000) and Other debts (+€19,621)
- Receivables within one year -€19,262
down €19,262 (-80.1%), from €24,041 to €4,779
of which Other amounts receivable: -€10,372
- Tax, wage and social debts -€33,199
down €33,199 (-78.2%), from €42,471 to €9,272
of which Taxes: -€31,242
- Profit (loss) carried forward -€21,084
down €21,084 (-34.9%), from €60,416 to €39,332
- Other debts +€19,621
up €19,621 (+34.6%), from €56,666 to €76,287
- Trade debts +€3,251
up €3,251 (+15.4%), from €21,071 to €24,322
of which Suppliers: +€5,181
- Gross operating margin -€38,631
down €38,631 (-79.4%), from €48,677 to €10,045
- Staff costs +€4,569
up €4,569 (+25.0%), from €18,292 to €22,861
- Taxes -€3,637
down €3,637 (-100%), from €3,637 to €0
- Financial charges -€3,571
down €3,571 (-35.6%), from €10,018 to €6,447
- Other operating charges -€2,745
down €2,745 (-60.1%), from €4,567 to €1,822
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.
Derived cash bridge
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 | €186,582 | €154,444 | -€32,137 | -17.2% |
| Fixed assets | 21/28 | €175 | €175 | = | 0.0% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €186,407 | €154,269 | -€32,137 | -17.2% |
| Amounts receivable after more than one year | 29 | €55,000 | €0 | -€55,000 | -100% |
| Other amounts receivable | 291 | €55,000 | €0 | -€55,000 | -100% |
| Stocks and contracts in progress | 3 | - | €532 | +€532 | |
| Stocks | 30/36 | - | €532 | +€532 | |
| Amounts receivable within one year | 40/41 | €24,041 | €4,779 | -€19,262 | -80.1% |
| Trade receivables | 40 | €12,816 | €3,927 | -€8,889 | -69.4% |
| Other amounts receivable | 41 | €11,224 | €852 | -€10,372 | -92.4% |
| Cash at bank and in hand | 54/58 | €104,769 | €146,286 | +€41,517 | +39.6% |
| Deferred charges and accrued income | 490/1 | €2,597 | €2,672 | +€75 | +2.9% |
| Total equity and liabilities | 10/49 | €186,582 | €154,444 | -€32,137 | -17.2% |
| Equity | 10/15 | €65,416 | €44,332 | -€21,084 | -32.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,416 | €39,332 | -€21,084 | -34.9% |
| Amounts payable | 17/49 | €121,165 | €110,113 | -€11,053 | -9.1% |
| Amounts payable within one year | 42/48 | €121,165 | €109,916 | -€11,250 | -9.3% |
| Financial debts | 43 | €959 | €35 | -€924 | -96.3% |
| Credit institutions | 430/8 | €959 | €35 | -€924 | -96.3% |
| Trade debts | 44 | €21,071 | €24,322 | +€3,251 | +15.4% |
| Suppliers | 440/4 | €19,141 | €24,322 | +€5,181 | +27.1% |
| Bills of exchange payable | 441 | €1,930 | €0 | -€1,930 | -100% |
| Taxes, remuneration and social security | 45 | €42,471 | €9,272 | -€33,199 | -78.2% |
| Taxes | 450/3 | €39,172 | €7,931 | -€31,242 | -79.8% |
| Remuneration and social security | 454/9 | €3,298 | €1,341 | -€1,957 | -59.3% |
| Other amounts payable | 47/48 | €56,666 | €76,287 | +€19,621 | +34.6% |
| Accrued charges and deferred income | 492/3 | €0 | €197 | +€197 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €18,292 | €22,861 | +€4,569 | +25.0% |
| Other operating charges | 640/8 | €4,567 | €1,822 | -€2,745 | -60.1% |
| Gross operating margin | 9900 | €48,677 | €10,045 | -€38,631 | -79.4% |
| Operating profit (loss) | 9901 | €25,818 | -€14,637 | -€40,455 | |
| Financial income | 75/76B | €792 | €0 | -€792 | -100% |
| Recurring financial income | 75 | €792 | €0 | -€792 | -100% |
| Financial charges | 65/66B | €10,018 | €6,447 | -€3,571 | -35.6% |
| Recurring financial charges | 65 | €10,018 | €6,447 | -€3,571 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €16,592 | -€21,084 | -€37,677 | |
| Income taxes | 67/77 | €3,637 | €0 | -€3,637 | -100% |
| Profit (loss) for the period | 9904 | €12,955 | -€21,084 | -€34,039 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,955 | -€21,084 | -€34,039 |
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 20 October 2026 via checked.be.