COLLARDJCC: 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.
COLLARDJCC
Largest movements
- Intangible fixed assets -€2,949
down €2,949 (-23.7%), from €12,436 to €9,487
- Receivables within one year -€2,207
down €2,207 (-38.3%), from €5,764 to €3,557
- Tangible fixed assets -€2,010
down €2,010 (-39.4%), from €5,096 to €3,086
- Cash -€1,502
down €1,502 (-14.2%), from €10,558 to €9,056
mainly Other debts (-€5,114) and Net result for the year (-€2,113)
- Stocks and contracts -€866
down €866 (-65.4%), from €1,324 to €458
- Other debts -€5,114
down €5,114 (-23.6%), from €21,631 to €16,517
- Profit (loss) carried forward -€2,113
down €2,113 (-126.9%), from -€1,665 to -€3,778
- Current portion of long-term debt -€2,090
no longer reported in 2025 (was €2,090)
- Tax, wage and social debts -€1,436
down €1,436 (-85.4%), from €1,682 to €246
- Trade debts +€1,230
up €1,230 (+202.0%), from €609 to €1,839
- Gross operating margin +€1,352
up €1,352 (+86.7%), from €1,559 to €2,911
- Financial income +€41
up €41 (+341.7%), from €12 to €53
- Financial charges -€34
down €34 (-22.4%), from €152 to €118
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 | €35,178 | €25,644 | -€9,534 | -27.1% |
| Fixed assets | 21/28 | €17,532 | €12,573 | -€4,959 | -28.3% |
| Intangible fixed assets | 21 | €12,436 | €9,487 | -€2,949 | -23.7% |
| Tangible fixed assets | 22/27 | €5,096 | €3,086 | -€2,010 | -39.4% |
| Furniture and vehicles | 24 | €5,096 | €3,086 | -€2,010 | -39.4% |
| Current assets | 29/58 | €17,646 | €13,071 | -€4,575 | -25.9% |
| Stocks and contracts in progress | 3 | €1,324 | €458 | -€866 | -65.4% |
| Stocks | 30/36 | €1,324 | €458 | -€866 | -65.4% |
| Amounts receivable within one year | 40/41 | €5,764 | €3,557 | -€2,207 | -38.3% |
| Trade receivables | 40 | €5,764 | €3,557 | -€2,207 | -38.3% |
| Cash at bank and in hand | 54/58 | €10,558 | €9,056 | -€1,502 | -14.2% |
| Total equity and liabilities | 10/49 | €35,178 | €25,644 | -€9,534 | -27.1% |
| Equity | 10/15 | €8,335 | €6,222 | -€2,113 | -25.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,665 | -€3,778 | -€2,113 | -126.9% |
| Amounts payable | 17/49 | €26,843 | €19,422 | -€7,421 | -27.6% |
| Amounts payable after more than one year | 17 | €820 | €820 | = | 0.0% |
| Financial debts | 170/4 | €820 | €820 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,012 | €18,602 | -€7,410 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €2,090 | - | -€2,090 | |
| Trade debts | 44 | €609 | €1,839 | +€1,230 | +202.0% |
| Suppliers | 440/4 | €609 | €1,839 | +€1,230 | +202.0% |
| Taxes, remuneration and social security | 45 | €1,682 | €246 | -€1,436 | -85.4% |
| Taxes | 450/3 | €1,682 | €246 | -€1,436 | -85.4% |
| Other amounts payable | 47/48 | €21,631 | €16,517 | -€5,114 | -23.6% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,958 | €4,959 | +€1 | 0.0% |
| Gross operating margin | 9900 | €1,559 | €2,911 | +€1,352 | +86.7% |
| Operating profit (loss) | 9901 | -€3,399 | -€2,048 | +€1,351 | +39.7% |
| Financial income | 75/76B | €12 | €53 | +€41 | +341.7% |
| Recurring financial income | 75 | €12 | €53 | +€41 | +341.7% |
| Financial charges | 65/66B | €152 | €118 | -€34 | -22.4% |
| Recurring financial charges | 65 | €152 | €118 | -€34 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,539 | -€2,113 | +€1,426 | +40.3% |
| Profit (loss) for the period | 9904 | -€3,539 | -€2,113 | +€1,426 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,539 | -€2,113 | +€1,426 | +40.3% |
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 6 October 2026 via checked.be.