Collard & Lambert: 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.
Collard & Lambert
Largest movements
- Receivables within one year +€32,044
up €32,044 (+17.2%), from €186,458 to €218,502
of which Trade receivables: +€32,468
- Cash +€20,722
up €20,722 (+21.5%), from €96,284 to €117,006
mainly Debts after one year (+€58,978) and Net result for the year (+€58,830)
- Tangible fixed assets +€12,734
up €12,734 (+2.2%), from €591,775 to €604,509
of which Furniture and vehicles: +€28,696
- Reserves +€80,000
up €80,000 (+42.8%), from €186,860 to €266,860
of which Distributable reserves: +€80,000
- Debts after one year +€58,978
up €58,978 (+11.6%), from €508,007 to €566,985
- Current portion of long-term debt -€57,691
down €57,691 (-94.9%), from €60,807 to €3,116
- Profit (loss) carried forward -€21,170
down €21,170 (-84.6%), from €25,014 to €3,844
- Tax, wage and social debts +€11,690
up €11,690 (+41.5%), from €28,137 to €39,826
of which Remuneration and social security: +€10,877
- Write-downs -€36,800
no longer reported in 2024 (was €36,800)
- Gross operating margin +€12,767
up €12,767 (+4.4%), from €291,545 to €304,312
- Taxes +€9,566
up €9,566 (+66.8%), from €14,317 to €23,883
- Depreciation +€7,621
up €7,621 (+17.4%), from €43,759 to €51,380
- Financial income -€5,128
down €5,128 (-99.9%), from €5,134 to €6
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 | €875,005 | €940,835 | +€65,829 | +7.5% |
| Fixed assets | 21/28 | €591,853 | €604,586 | +€12,734 | +2.2% |
| Tangible fixed assets | 22/27 | €591,775 | €604,509 | +€12,734 | +2.2% |
| Land and buildings | 22 | €525,912 | €510,388 | -€15,523 | -3.0% |
| Plant, machinery and equipment | 23 | €4,462 | €4,024 | -€438 | -9.8% |
| Furniture and vehicles | 24 | €61,401 | €90,097 | +€28,696 | +46.7% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €283,153 | €336,248 | +€53,095 | +18.8% |
| Amounts receivable within one year | 40/41 | €186,458 | €218,502 | +€32,044 | +17.2% |
| Trade receivables | 40 | €133,519 | €165,988 | +€32,468 | +24.3% |
| Other amounts receivable | 41 | €52,939 | €52,514 | -€424 | -0.8% |
| Cash at bank and in hand | 54/58 | €96,284 | €117,006 | +€20,722 | +21.5% |
| Deferred charges and accrued income | 490/1 | €411 | €740 | +€329 | +80.2% |
| Total equity and liabilities | 10/49 | €875,005 | €940,835 | +€65,829 | +7.5% |
| Equity | 10/15 | €218,074 | €276,904 | +€58,830 | +27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €186,860 | €266,860 | +€80,000 | +42.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €185,000 | €265,000 | +€80,000 | +43.2% |
| Profit (loss) carried forward | 14 | €25,014 | €3,844 | -€21,170 | -84.6% |
| Amounts payable | 17/49 | €656,931 | €663,930 | +€6,999 | +1.1% |
| Amounts payable after more than one year | 17 | €508,007 | €566,985 | +€58,978 | +11.6% |
| Financial debts | 170/4 | €508,007 | €566,985 | +€58,978 | +11.6% |
| Amounts payable within one year | 42/48 | €148,924 | €96,945 | -€51,979 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €60,807 | €3,116 | -€57,691 | -94.9% |
| Trade debts | 44 | - | €1,936 | +€1,936 | |
| Suppliers | 440/4 | - | €1,936 | +€1,936 | |
| Taxes, remuneration and social security | 45 | €28,137 | €39,826 | +€11,690 | +41.5% |
| Taxes | 450/3 | €20,321 | €21,133 | +€813 | +4.0% |
| Remuneration and social security | 454/9 | €7,816 | €18,693 | +€10,877 | +139.2% |
| Other amounts payable | 47/48 | €59,980 | €52,066 | -€7,914 | -13.2% |
| Remuneration, social security and pensions | 62 | €144,608 | €139,997 | -€4,611 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,759 | €51,380 | +€7,621 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,800 | - | -€36,800 | |
| Other operating charges | 640/8 | €15,347 | €18,018 | +€2,671 | +17.4% |
| Gross operating margin | 9900 | €291,545 | €304,312 | +€12,767 | +4.4% |
| Operating profit (loss) | 9901 | €51,031 | €94,916 | +€43,886 | +86.0% |
| Financial income | 75/76B | €5,134 | €6 | -€5,128 | -99.9% |
| Recurring financial income | 75 | €5,134 | €6 | -€5,128 | -99.9% |
| Financial charges | 65/66B | €13,277 | €12,209 | -€1,068 | -8.0% |
| Recurring financial charges | 65 | €13,277 | €12,209 | -€1,068 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €42,888 | €82,713 | +€39,826 | +92.9% |
| Income taxes | 67/77 | €14,317 | €23,883 | +€9,566 | +66.8% |
| Profit (loss) for the period | 9904 | €28,571 | €58,830 | +€30,259 | +105.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,571 | €58,830 | +€30,259 | +105.9% |
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 2 October 2026 via checked.be.