COLLARIS: 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.
COLLARIS
Largest movements
- Stocks and contracts +€3.7m
up €3.7m (+209.5%), from €1.8m to €5.4m
of which Contracts in progress: +€2.3m
- Tangible fixed assets +€2.6m
up €2.6m (+244695.2%), from €1,046 to €2.6m
- Receivables within one year +€619,763
new in 2024: €619,763
of which Trade receivables: +€440,440
- Financial fixed assets -€275,118
down €275,118 (-2.9%), from €9.4m to €9.1m
- Advances received +€8.4m
up €8.4m (+112.1%), from €7.5m to €16.0m
- Tax, wage and social debts -€1.1m
no longer reported in 2024 (was €1.1m)
- Trade debts -€860,011
down €860,011 (-26.5%), from €3.2m to €2.4m
- Financial income +€636,909
up €636,909 (+490.3%), from €129,908 to €766,817
- Gross operating margin +€392,520
up €392,520 (+42.0%), from -€934,083 to -€541,564
- Other operating charges +€36,069
up €36,069 (+4007.9%), from €900 to €36,969
- Financial charges +€17,528
up €17,528 (+3060.0%), from €573 to €18,101
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 | €11,363,203 | €17,968,517 | +€6.6m | +58.1% |
| Fixed assets | 21/28 | €9,399,612 | €11,683,101 | +€2.3m | +24.3% |
| Tangible fixed assets | 22/27 | €1,046 | €2,559,652 | +€2.6m | +244695.2% |
| Assets under construction and advance payments | 27 | €1,046 | €2,559,652 | +€2.6m | +244695.2% |
| Financial fixed assets | 28 | €9,398,567 | €9,123,449 | -€275,118 | -2.9% |
| Current assets | 29/58 | €1,963,590 | €6,285,416 | +€4.3m | +220.1% |
| Stocks and contracts in progress | 3 | €1,751,515 | €5,421,706 | +€3.7m | +209.5% |
| Stocks | 30/36 | €1,751,515 | €3,136,603 | +€1.4m | +79.1% |
| Contracts in progress | 37 | - | €2,285,103 | +€2.3m | |
| Amounts receivable within one year | 40/41 | - | €619,763 | +€619,763 | |
| Trade receivables | 40 | - | €440,440 | +€440,440 | |
| Other amounts receivable | 41 | - | €179,323 | +€179,323 | |
| Cash at bank and in hand | 54/58 | €810 | €32,681 | +€31,871 | +3936.6% |
| Deferred charges and accrued income | 490/1 | €211,266 | €211,266 | = | 0.0% |
| Total equity and liabilities | 10/49 | €11,363,203 | €17,968,517 | +€6.6m | +58.1% |
| Equity | 10/15 | -€556,291 | -€386,108 | +€170,183 | +30.6% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€806,291 | -€636,108 | +€170,183 | +21.1% |
| Amounts payable | 17/49 | €11,919,494 | €18,354,625 | +€6.4m | +54.0% |
| Amounts payable within one year | 42/48 | €11,919,208 | €18,354,625 | +€6.4m | +54.0% |
| Trade debts | 44 | €3,239,236 | €2,379,225 | -€860,011 | -26.5% |
| Suppliers | 440/4 | €3,239,236 | €2,379,225 | -€860,011 | -26.5% |
| Advances received on contracts in progress | 46 | €7,532,700 | €15,975,400 | +€8.4m | +112.1% |
| Taxes, remuneration and social security | 45 | €1,147,272 | - | -€1.1m | |
| Taxes | 450/3 | €1,147,272 | - | -€1.1m | |
| Accrued charges and deferred income | 492/3 | €286 | - | -€286 | |
| Other operating charges | 640/8 | €900 | €36,969 | +€36,069 | +4007.9% |
| Gross operating margin | 9900 | -€934,083 | -€541,564 | +€392,520 | +42.0% |
| Operating profit (loss) | 9901 | -€934,983 | -€578,533 | +€356,451 | +38.1% |
| Financial income | 75/76B | €129,908 | €766,817 | +€636,909 | +490.3% |
| Recurring financial income | 75 | €129,908 | €766,817 | +€636,909 | +490.3% |
| Financial charges | 65/66B | €573 | €18,101 | +€17,528 | +3060.0% |
| Recurring financial charges | 65 | €573 | €18,101 | +€17,528 | +3060.0% |
| Profit (loss) for the period before taxes | 9903 | -€805,648 | €170,183 | +€975,831 | |
| Profit (loss) for the period | 9904 | -€805,648 | €170,183 | +€975,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€805,648 | €170,183 | +€975,831 |
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 6 October 2026 via checked.be.