BUREAU COLLARD: 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.
BUREAU COLLARD
Largest movements
- Cash +€9,083
up €9,083 (+99.0%), from €9,175 to €18,259
mainly Depreciation (+€11,377) and Net result for the year (+€8,592)
- Tangible fixed assets -€7,237
down €7,237 (-45.4%), from €15,949 to €8,712
of which Furniture and vehicles: -€9,161
- Receivables within one year +€3,007
up €3,007 (+21.5%), from €13,993 to €17,000
of which Trade receivables: +€7,000
- Other debts +€4,355
up €4,355 (+97.7%), from €4,458 to €8,813
- Profit (loss) carried forward +€2,592
up €2,592 (+5.2%), from €50,117 to €52,709
- Tax, wage and social debts -€1,364
down €1,364 (-28.3%), from €4,828 to €3,464
of which Remuneration and social security: -€2,500
- Gross operating margin +€40,009
up €40,009, from -€18,532 to €21,477
- Depreciation -€3,300
down €3,300 (-22.5%), from €14,677 to €11,377
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.
Cash bridge derived
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 | €80,520 | €85,898 | +€5,378 | +6.7% |
| Fixed assets | 21/28 | €55,949 | €48,712 | -€7,237 | -12.9% |
| Tangible fixed assets | 22/27 | €15,949 | €8,712 | -€7,237 | -45.4% |
| Plant, machinery and equipment | 23 | - | €1,924 | +€1,924 | |
| Furniture and vehicles | 24 | €15,949 | €6,788 | -€9,161 | -57.4% |
| Financial fixed assets | 28 | €40,000 | €40,000 | = | 0.0% |
| Current assets | 29/58 | €24,571 | €37,186 | +€12,615 | +51.3% |
| Amounts receivable within one year | 40/41 | €13,993 | €17,000 | +€3,007 | +21.5% |
| Trade receivables | 40 | €10,000 | €17,000 | +€7,000 | +70.0% |
| Other amounts receivable | 41 | €3,993 | - | -€3,993 | |
| Cash at bank and in hand | 54/58 | €9,175 | €18,259 | +€9,083 | +99.0% |
| Deferred charges and accrued income | 490/1 | €1,403 | €1,928 | +€524 | +37.4% |
| Total equity and liabilities | 10/49 | €80,520 | €85,898 | +€5,378 | +6.7% |
| Equity | 10/15 | €70,577 | €73,169 | +€2,592 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,117 | €52,709 | +€2,592 | +5.2% |
| Amounts payable | 17/49 | €9,943 | €12,729 | +€2,786 | +28.0% |
| Amounts payable within one year | 42/48 | €9,943 | €12,729 | +€2,786 | +28.0% |
| Trade debts | 44 | €657 | €452 | -€204 | -31.1% |
| Suppliers | 440/4 | €657 | €452 | -€204 | -31.1% |
| Taxes, remuneration and social security | 45 | €4,828 | €3,464 | -€1,364 | -28.3% |
| Taxes | 450/3 | €2,328 | €3,464 | +€1,136 | +48.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €4,458 | €8,813 | +€4,355 | +97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,677 | €11,377 | -€3,300 | -22.5% |
| Other operating charges | 640/8 | €1,108 | €1,000 | -€109 | -9.8% |
| Gross operating margin | 9900 | -€18,532 | €21,477 | +€40,009 | |
| Operating profit (loss) | 9901 | -€34,317 | €9,100 | +€43,417 | |
| Financial income | 75/76B | €205 | €55 | -€149 | -73.1% |
| Recurring financial income | 75 | €205 | €55 | -€149 | -73.1% |
| Financial charges | 65/66B | €111 | €149 | +€38 | +34.4% |
| Recurring financial charges | 65 | €111 | €149 | +€38 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,224 | €9,006 | +€43,230 | |
| Income taxes | 67/77 | €499 | €414 | -€85 | -17.0% |
| Profit (loss) for the period | 9904 | -€34,723 | €8,592 | +€43,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,723 | €8,592 | +€43,315 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.