COLLAGE PRODUCTIES: 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.
COLLAGE PRODUCTIES
Largest movements
- Cash -€65,880
down €65,880 (-35.4%), from €185,891 to €120,011
mainly Contributions, distributions and other (-€130,000) and Receivables within one year (-€32,578)
- Receivables within one year +€32,578
up €32,578 (+71.0%), from €45,865 to €78,443
of which Trade receivables: +€39,315
- Tangible fixed assets -€13,438
down €13,438 (-59.9%), from €22,433 to €8,995
- Reserves -€46,188
down €46,188 (-16.5%), from €279,207 to €233,019
- Trade debts +€5,431
up €5,431 (+186%), from €2,915 to €8,345
- Current portion of long-term debt -€5,068
no longer reported in 2025 (was €5,068)
- Gross operating margin +€34,071
up €34,071 (+16.4%), from €207,667 to €241,737
- Taxes +€11,814
up €11,814 (+33.4%), from €35,377 to €47,191
- Depreciation -€5,660
down €5,660 (-49.4%), from €11,462 to €5,803
- Staff costs +€3,574
up €3,574 (+3.7%), from €96,838 to €100,412
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 | €323,354 | €278,796 | -€44,558 | -13.8% |
| Fixed assets | 21/28 | €26,818 | €13,380 | -€13,438 | -50.1% |
| Tangible fixed assets | 22/27 | €22,433 | €8,995 | -€13,438 | -59.9% |
| Furniture and vehicles | 24 | €22,433 | €8,995 | -€13,438 | -59.9% |
| Financial fixed assets | 28 | €4,385 | €4,385 | = | 0.0% |
| Current assets | 29/58 | €296,536 | €265,415 | -€31,121 | -10.5% |
| Amounts receivable after more than one year | 29 | €59,330 | €60,516 | +€1,187 | +2.0% |
| Other amounts receivable | 291 | €59,330 | €60,516 | +€1,187 | +2.0% |
| Amounts receivable within one year | 40/41 | €45,865 | €78,443 | +€32,578 | +71.0% |
| Trade receivables | 40 | €13,920 | €53,235 | +€39,315 | +282% |
| Other amounts receivable | 41 | €31,945 | €25,208 | -€6,737 | -21.1% |
| Cash at bank and in hand | 54/58 | €185,891 | €120,011 | -€65,880 | -35.4% |
| Deferred charges and accrued income | 490/1 | €5,451 | €6,446 | +€995 | +18.3% |
| Total equity and liabilities | 10/49 | €323,354 | €278,796 | -€44,558 | -13.8% |
| Equity | 10/15 | €297,807 | €251,619 | -€46,188 | -15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,207 | €233,019 | -€46,188 | -16.5% |
| Distributable reserves | 133 | €279,207 | €233,019 | -€46,188 | -16.5% |
| Amounts payable | 17/49 | €25,547 | €27,176 | +€1,630 | +6.4% |
| Amounts payable within one year | 42/48 | €25,547 | €27,176 | +€1,630 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €5,068 | - | -€5,068 | |
| Trade debts | 44 | €2,915 | €8,345 | +€5,431 | +186% |
| Suppliers | 440/4 | €2,915 | €8,345 | +€5,431 | +186% |
| Taxes, remuneration and social security | 45 | €17,564 | €18,831 | +€1,267 | +7.2% |
| Taxes | 450/3 | €6,464 | €7,590 | +€1,126 | +17.4% |
| Remuneration and social security | 454/9 | €11,101 | €11,241 | +€141 | +1.3% |
| Remuneration, social security and pensions | 62 | €96,838 | €100,412 | +€3,574 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,462 | €5,803 | -€5,660 | -49.4% |
| Other operating charges | 640/8 | €1,915 | €846 | -€1,069 | -55.8% |
| Non-recurring operating charges | 66A | €5,292 | €1,621 | -€3,671 | -69.4% |
| Gross operating margin | 9900 | €207,667 | €241,737 | +€34,071 | +16.4% |
| Operating profit (loss) | 9901 | €92,160 | €133,057 | +€40,897 | +44.4% |
| Financial income | 75/76B | €1,562 | €1,140 | -€422 | -27.0% |
| Recurring financial income | 75 | €1,562 | €1,140 | -€422 | -27.0% |
| Financial charges | 65/66B | €1,312 | €3,193 | +€1,881 | +143% |
| Recurring financial charges | 65 | €1,312 | €3,193 | +€1,881 | +143% |
| Profit (loss) for the period before taxes | 9903 | €92,410 | €131,003 | +€38,593 | +41.8% |
| Income taxes | 67/77 | €35,377 | €47,191 | +€11,814 | +33.4% |
| Profit (loss) for the period | 9904 | €57,033 | €83,812 | +€26,779 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,033 | €83,812 | +€26,779 | +47.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.