CollAct: 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.
CollAct
Largest movements
- Financial fixed assets +€567,867
up €567,867 (+320.3%), from €177,280 to €745,147
- Receivables within one year -€226,871
down €226,871 (-58.8%), from €385,940 to €159,069
of which Other amounts receivable: -€133,142
- Current investments +€120,000
up €120,000 (+158.4%), from €75,743 to €195,743
- Cash +€65,754
up €65,754 (+140.0%), from €46,963 to €112,717
mainly Debts after one year (+€339,956) and Other debts (+€228,428)
- Receivables after one year -€20,000
no longer reported in 2024 (was €20,000)
- Debts after one year +€339,956
new in 2024: €339,956
- Other debts +€228,428
up €228,428 (+69.0%), from €330,953 to €559,381
- Profit (loss) carried forward -€88,593
down €88,593 (-34.6%), from -€255,879 to -€344,472
- Current portion of long-term debt +€33,658
new in 2024: €33,658
- Other operating charges +€116,373
up €116,373 (+2775.8%), from €4,192 to €120,565
- Gross operating margin -€20,688
down €20,688 (-19.8%), from €104,375 to €83,686
- Financial charges +€20,683
up €20,683 (+759.3%), from €2,724 to €23,407
of which Non-recurring financial charges: +€10,366
- Taxes -€7,328
down €7,328 (-27.3%), from €26,829 to €19,501
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.
Cash bridge derived
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 | €750,573 | €1,266,885 | +€516,312 | +68.8% |
| Fixed assets | 21/28 | €219,391 | €798,225 | +€578,834 | +263.8% |
| Tangible fixed assets | 22/27 | €42,111 | €53,078 | +€10,967 | +26.0% |
| Plant, machinery and equipment | 23 | €3,585 | €6,286 | +€2,701 | +75.3% |
| Furniture and vehicles | 24 | €9,040 | €10,951 | +€1,911 | +21.1% |
| Other tangible fixed assets | 26 | €29,486 | €35,842 | +€6,356 | +21.6% |
| Financial fixed assets | 28 | €177,280 | €745,147 | +€567,867 | +320.3% |
| Current assets | 29/58 | €531,183 | €468,660 | -€62,523 | -11.8% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €385,940 | €159,069 | -€226,871 | -58.8% |
| Trade receivables | 40 | €242,249 | €148,520 | -€93,729 | -38.7% |
| Other amounts receivable | 41 | €143,691 | €10,549 | -€133,142 | -92.7% |
| Current investments | 50/53 | €75,743 | €195,743 | +€120,000 | +158.4% |
| Cash at bank and in hand | 54/58 | €46,963 | €112,717 | +€65,754 | +140.0% |
| Deferred charges and accrued income | 490/1 | €2,536 | €1,130 | -€1,406 | -55.4% |
| Total equity and liabilities | 10/49 | €750,573 | €1,266,885 | +€516,312 | +68.8% |
| Equity | 10/15 | €396,769 | €308,176 | -€88,593 | -22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €634,048 | €634,048 | = | 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 | €632,188 | €632,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,879 | -€344,472 | -€88,593 | -34.6% |
| Amounts payable | 17/49 | €353,804 | €958,709 | +€604,905 | +171.0% |
| Amounts payable after more than one year | 17 | - | €339,956 | +€339,956 | |
| Financial debts | 170/4 | - | €339,956 | +€339,956 | |
| Amounts payable within one year | 42/48 | €350,816 | €615,733 | +€264,916 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | - | €33,658 | +€33,658 | |
| Financial debts | 43 | - | €2,056 | +€2,056 | |
| Other loans | 439 | - | €2,056 | +€2,056 | |
| Trade debts | 44 | €16,291 | €5,744 | -€10,547 | -64.7% |
| Suppliers | 440/4 | €16,291 | €5,744 | -€10,547 | -64.7% |
| Taxes, remuneration and social security | 45 | €3,572 | €14,894 | +€11,322 | +316.9% |
| Taxes | 450/3 | €3,572 | €14,894 | +€11,322 | +316.9% |
| Other amounts payable | 47/48 | €330,953 | €559,381 | +€228,428 | +69.0% |
| Accrued charges and deferred income | 492/3 | €2,988 | €3,020 | +€32 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,793 | €8,911 | +€119 | +1.3% |
| Other operating charges | 640/8 | €4,192 | €120,565 | +€116,373 | +2775.8% |
| Gross operating margin | 9900 | €104,375 | €83,686 | -€20,688 | -19.8% |
| Operating profit (loss) | 9901 | €91,390 | -€45,790 | -€137,180 | |
| Financial income | 75/76B | €262 | €105 | -€157 | -59.8% |
| Recurring financial income | 75 | €262 | €105 | -€157 | -59.8% |
| Financial charges | 65/66B | €2,724 | €23,407 | +€20,683 | +759.3% |
| Recurring financial charges | 65 | €2,724 | €13,041 | +€10,317 | +378.8% |
| Non-recurring financial charges | 66B | - | €10,366 | +€10,366 | |
| Profit (loss) for the period before taxes | 9903 | €88,928 | -€69,092 | -€158,019 | |
| Income taxes | 67/77 | €26,829 | €19,501 | -€7,328 | -27.3% |
| Profit (loss) for the period | 9904 | €62,099 | -€88,593 | -€150,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,099 | -€88,593 | -€150,692 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.