Bidon Collé: 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.
Bidon Collé
Largest movements
- Cash +€60,982
up €60,982 (+70.4%), from €86,565 to €147,546
mainly Net result for the year (+€45,922) and Receivables within one year (+€13,764)
- Receivables within one year -€13,764
down €13,764 (-49.1%), from €28,050 to €14,285
of which Trade receivables: -€14,980
- Tangible fixed assets -€1,762
down €1,762 (-39.2%), from €4,498 to €2,736
- Profit (loss) carried forward +€45,922
new in 2025: €45,922
- Gross operating margin -€5,472
down €5,472 (-8.2%), from €67,002 to €61,530
- Taxes -€1,357
down €1,357 (-10.0%), from €13,639 to €12,282
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 | €120,144 | €165,359 | +€45,215 | +37.6% |
| Fixed assets | 21/28 | €4,498 | €2,736 | -€1,762 | -39.2% |
| Tangible fixed assets | 22/27 | €4,498 | €2,736 | -€1,762 | -39.2% |
| Furniture and vehicles | 24 | €4,498 | €2,736 | -€1,762 | -39.2% |
| Current assets | 29/58 | €115,645 | €162,623 | +€46,978 | +40.6% |
| Amounts receivable within one year | 40/41 | €28,050 | €14,285 | -€13,764 | -49.1% |
| Trade receivables | 40 | €27,528 | €12,548 | -€14,980 | -54.4% |
| Other amounts receivable | 41 | €522 | €1,738 | +€1,216 | +233% |
| Cash at bank and in hand | 54/58 | €86,565 | €147,546 | +€60,982 | +70.4% |
| Deferred charges and accrued income | 490/1 | €1,031 | €791 | -€240 | -23.3% |
| Total equity and liabilities | 10/49 | €120,144 | €165,359 | +€45,215 | +37.6% |
| Equity | 10/15 | €112,072 | €157,994 | +€45,922 | +41.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €109,072 | €109,072 | = | 0.0% |
| Distributable reserves | 133 | €109,072 | €109,072 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €45,922 | +€45,922 | |
| Amounts payable | 17/49 | €8,071 | €7,365 | -€707 | -8.8% |
| Amounts payable within one year | 42/48 | €8,071 | €7,365 | -€707 | -8.8% |
| Trade debts | 44 | €696 | €715 | +€19 | +2.7% |
| Suppliers | 440/4 | €696 | €715 | +€19 | +2.7% |
| Taxes, remuneration and social security | 45 | €7,375 | €6,589 | -€786 | -10.7% |
| Taxes | 450/3 | €7,375 | €6,589 | -€786 | -10.7% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €1,762 | +€340 | +23.9% |
| Other operating charges | 640/8 | €204 | €210 | +€6 | +2.7% |
| Gross operating margin | 9900 | €67,002 | €61,530 | -€5,472 | -8.2% |
| Operating profit (loss) | 9901 | €65,375 | €59,558 | -€5,817 | -8.9% |
| Financial income | 75/76B | €607 | €348 | -€259 | -42.6% |
| Recurring financial income | 75 | €607 | €348 | -€259 | -42.6% |
| Financial charges | 65/66B | €1,051 | €1,703 | +€652 | +62.0% |
| Recurring financial charges | 65 | €1,051 | €1,703 | +€652 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €64,930 | €58,203 | -€6,727 | -10.4% |
| Income taxes | 67/77 | €13,639 | €12,282 | -€1,357 | -10.0% |
| Profit (loss) for the period | 9904 | €51,292 | €45,922 | -€5,370 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,292 | €45,922 | -€5,370 | -10.5% |
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 31 October 2026 via checked.be.