COLLARD. JC: 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.
COLLARD. JC
Largest movements
- Current investments +€25,000
up €25,000 (+16.7%), from €150,000 to €175,000
- Cash -€10,226
down €10,226 (-59.6%), from €17,166 to €6,940
mainly Current investments (-€25,000) and Trade debts (-€1,537)
- Tangible fixed assets -€6,970
down €6,970 (-8.5%), from €82,024 to €75,054
of which Land and buildings: -€5,689
- Profit (loss) carried forward +€11,720
up €11,720 (+7.3%), from €161,261 to €172,981
- Gross operating margin -€1,492
down €1,492 (-6.8%), from €21,806 to €20,314
- Financial income +€1,199
up €1,199 (+55.5%), from €2,162 to €3,361
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 | €249,190 | €258,089 | +€8,899 | +3.6% |
| Fixed assets | 21/28 | €82,024 | €75,054 | -€6,970 | -8.5% |
| Tangible fixed assets | 22/27 | €82,024 | €75,054 | -€6,970 | -8.5% |
| Land and buildings | 22 | €79,859 | €74,170 | -€5,689 | -7.1% |
| Plant, machinery and equipment | 23 | €2,165 | €884 | -€1,281 | -59.2% |
| Current assets | 29/58 | €167,166 | €183,035 | +€15,869 | +9.5% |
| Amounts receivable within one year | 40/41 | - | €1,095 | +€1,095 | |
| Other amounts receivable | 41 | - | €1,095 | +€1,095 | |
| Current investments | 50/53 | €150,000 | €175,000 | +€25,000 | +16.7% |
| Cash at bank and in hand | 54/58 | €17,166 | €6,940 | -€10,226 | -59.6% |
| Total equity and liabilities | 10/49 | €249,190 | €258,089 | +€8,899 | +3.6% |
| Equity | 10/15 | €242,777 | €253,724 | +€10,947 | +4.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €20,016 | €19,243 | -€773 | -3.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,866 | €13,093 | -€773 | -5.6% |
| Profit (loss) carried forward | 14 | €161,261 | €172,981 | +€11,720 | +7.3% |
| Provisions and deferred taxes | 16 | €4,622 | €4,364 | -€258 | -5.6% |
| Deferred taxes | 168 | €4,622 | €4,364 | -€258 | -5.6% |
| Amounts payable | 17/49 | €1,791 | - | -€1,791 | |
| Amounts payable within one year | 42/48 | €1,791 | - | -€1,791 | |
| Trade debts | 44 | €1,537 | - | -€1,537 | |
| Suppliers | 440/4 | €1,537 | - | -€1,537 | |
| Taxes, remuneration and social security | 45 | €253 | - | -€253 | |
| Taxes | 450/3 | €253 | - | -€253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,970 | €6,970 | = | 0.0% |
| Other operating charges | 640/8 | €1,892 | €1,952 | +€59 | +3.1% |
| Gross operating margin | 9900 | €21,806 | €20,314 | -€1,492 | -6.8% |
| Operating profit (loss) | 9901 | €12,944 | €11,392 | -€1,552 | -12.0% |
| Financial income | 75/76B | €2,162 | €3,361 | +€1,199 | +55.5% |
| Recurring financial income | 75 | €2,162 | €3,361 | +€1,199 | +55.5% |
| Financial charges | 65/66B | €166 | €150 | -€16 | -9.4% |
| Recurring financial charges | 65 | €166 | €150 | -€16 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €14,940 | €14,603 | -€337 | -2.3% |
| Transfer from deferred taxes | 780 | €258 | €258 | = | 0.0% |
| Income taxes | 67/77 | €4,102 | €3,914 | -€188 | -4.6% |
| Profit (loss) for the period | 9904 | €11,096 | €10,947 | -€149 | -1.3% |
| Transfer from tax-exempt reserves | 789 | €773 | €773 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,869 | €11,720 | -€149 | -1.3% |
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 13 October 2026 via checked.be.