COLLABY: 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.
COLLABY
Largest movements
- Receivables within one year +€11,935
up €11,935 (+155.9%), from €7,654 to €19,590
of which Trade receivables: +€12,095
- Cash +€9,370
up €9,370 (+67.4%), from €13,907 to €23,278
mainly Net result for the year (+€50,010) and Depreciation (+€989)
- Deferred charges and accrued income +€572
up €572 (+43.4%), from €1,317 to €1,889
- Profit (loss) carried forward +€49,177
up €49,177, from -€40,465 to €8,712
- Debts after one year -€16,469
down €16,469 (-76.7%), from €21,469 to €5,000
- Tax, wage and social debts -€8,675
down €8,675 (-43.2%), from €20,082 to €11,408
of which Remuneration and social security: -€14,998
- Current portion of long-term debt -€2,481
down €2,481 (-18.5%), from €13,395 to €10,914
- Other debts +€833
new in 2025: €833
- Gross operating margin +€82,757
up €82,757, from -€25,203 to €57,553
- Taxes +€5,063
new in 2025: €5,063
- Financial charges -€908
down €908 (-50.8%), from €1,788 to €879
- Depreciation -€831
down €831 (-45.6%), from €1,820 to €989
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 | €23,858 | €46,068 | +€22,210 | +93.1% |
| Formation expenses | 20 | €107 | - | -€107 | |
| Fixed assets | 21/28 | €873 | €1,312 | +€439 | +50.3% |
| Tangible fixed assets | 22/27 | €873 | €1,312 | +€439 | +50.3% |
| Plant, machinery and equipment | 23 | €284 | €898 | +€615 | +216.7% |
| Furniture and vehicles | 24 | €590 | €414 | -€176 | -29.8% |
| Current assets | 29/58 | €22,878 | €44,756 | +€21,878 | +95.6% |
| Amounts receivable within one year | 40/41 | €7,654 | €19,590 | +€11,935 | +155.9% |
| Trade receivables | 40 | €6,609 | €18,704 | +€12,095 | +183.0% |
| Other amounts receivable | 41 | €1,045 | €885 | -€160 | -15.3% |
| Cash at bank and in hand | 54/58 | €13,907 | €23,278 | +€9,370 | +67.4% |
| Deferred charges and accrued income | 490/1 | €1,317 | €1,889 | +€572 | +43.4% |
| Total equity and liabilities | 10/49 | €23,858 | €46,068 | +€22,210 | +93.1% |
| Equity | 10/15 | -€34,465 | €14,712 | +€49,177 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,465 | €8,712 | +€49,177 | |
| Amounts payable | 17/49 | €58,324 | €31,357 | -€26,967 | -46.2% |
| Amounts payable after more than one year | 17 | €21,469 | €5,000 | -€16,469 | -76.7% |
| Financial debts | 170/4 | €21,469 | €5,000 | -€16,469 | -76.7% |
| Amounts payable within one year | 42/48 | €36,458 | €26,357 | -€10,102 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €13,395 | €10,914 | -€2,481 | -18.5% |
| Financial debts | 43 | €1,248 | €1,069 | -€179 | -14.3% |
| Credit institutions | 430/8 | €1,248 | €1,069 | -€179 | -14.3% |
| Trade debts | 44 | €1,733 | €2,133 | +€399 | +23.0% |
| Suppliers | 440/4 | €1,733 | €2,133 | +€399 | +23.0% |
| Taxes, remuneration and social security | 45 | €20,082 | €11,408 | -€8,675 | -43.2% |
| Taxes | 450/3 | €5,084 | €11,408 | +€6,324 | +124.4% |
| Remuneration and social security | 454/9 | €14,998 | - | -€14,998 | |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Remuneration, social security and pensions | 62 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,820 | €989 | -€831 | -45.6% |
| Other operating charges | 640/8 | €657 | €613 | -€44 | -6.7% |
| Gross operating margin | 9900 | -€25,203 | €57,553 | +€82,757 | |
| Operating profit (loss) | 9901 | -€27,691 | €55,951 | +€83,642 | |
| Financial income | 75/76B | €120 | €1 | -€119 | -99.0% |
| Recurring financial income | 75 | €120 | €1 | -€119 | -99.0% |
| Financial charges | 65/66B | €1,788 | €879 | -€908 | -50.8% |
| Recurring financial charges | 65 | €1,788 | €879 | -€908 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,359 | €55,072 | +€84,431 | |
| Income taxes | 67/77 | - | €5,063 | +€5,063 | |
| Profit (loss) for the period | 9904 | -€29,359 | €50,010 | +€79,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,359 | €50,010 | +€79,368 |
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 7 October 2026 via checked.be.