COLLAZZONE: 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.
What changed
COLLAZZONE
NACE 56.301, Cafés and bars
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,488
2024 · -€16,224+€8,736
Equity
€665,708
2024 · €673,196-€7,488
Cash
€60,010
2024 · €98,200-€38,190
Balance sheet total
€1.4m
2024 · €1.5m-€125,509
Largest movements
Assets
- Tangible fixed assets -€58,540
down €58,540 (-4.8%), from €1.2m to €1.2m
of which Land and buildings: -€47,969
- Cash -€38,190
down €38,190 (-38.9%), from €98,200 to €60,010
mainly Investment in fixed assets (net) (-€172,168) and Trade debts (-€69,412)
- Receivables within one year -€19,151
down €19,151 (-23.6%), from €81,064 to €61,912
of which Trade receivables: -€12,282
Equity and liabilities
- Trade debts -€69,412
down €69,412 (-40.6%), from €170,958 to €101,546
- Other debts -€49,553
down €49,553 (-96.8%), from €51,192 to €1,639
- Accrued charges and deferred income -€20,160
down €20,160 (-30.1%), from €66,929 to €46,769
Income statement
- Gross operating margin +€39,564
up €39,564 (+6.8%), from €583,801 to €623,365
- Financial income -€32,342
down €32,342 (-57.7%), from €56,080 to €23,738
- Staff costs -€29,792
down €29,792 (-7.0%), from €426,889 to €397,098
- Depreciation +€22,774
up €22,774 (+11.0%), from €207,934 to €230,708
- Financial charges +€9,934
up €9,934 (+49.4%), from €20,105 to €30,039
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.
Result 2024
-€16,224
Gross operating margin
+€39,564
Staff costs
+€29,792
Depreciation
-€22,774
Write-downs
+€753
Other operating charges
-€252
Other operating items
+€826
Financial income
-€32,342
Financial charges
-€9,934
Taxes
+€3,103
Result 2025
-€7,488
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.
From operations
+€107,056
Investment
-€172,168
Financing
+€26,922
Cash 2024
€98,200
From operations (derived)
+€107,056
Net result for the year
-€7,488
Depreciation
+€230,708
Stocks and contracts
-€3,049
Receivables within one year
+€19,151
Deferred charges and accrued income
+€12,677
Provisions
-€5,568
Trade debts
-€69,412
Tax, wage and social debts
-€249
Other debts
-€49,553
Accrued charges and deferred income
-€20,160
Investment (derived)
-€172,168
Investment in fixed assets (net)
-€172,168
Financing
+€26,922
Debts after one year
+€14,067
Current portion of long-term debt
+€12,888
Short-term financial debts
-€34
Cash 2025
€60,010
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,478,724 | €1,353,215 | -€125,509 | -8.5% |
| Fixed assets | 21/28 | €1,224,976 | €1,166,436 | -€58,540 | -4.8% |
| Tangible fixed assets | 22/27 | €1,224,826 | €1,166,286 | -€58,540 | -4.8% |
| Land and buildings | 22 | €590,662 | €542,692 | -€47,969 | -8.1% |
| Plant, machinery and equipment | 23 | €252,365 | €244,198 | -€8,167 | -3.2% |
| Furniture and vehicles | 24 | €38,950 | €44,294 | +€5,343 | +13.7% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €342,848 | €335,102 | -€7,747 | -2.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €253,749 | €186,779 | -€66,970 | -26.4% |
| Stocks and contracts in progress | 3 | €27,931 | €30,980 | +€3,049 | +10.9% |
| Stocks | 30/36 | €27,931 | €30,980 | +€3,049 | +10.9% |
| Amounts receivable within one year | 40/41 | €81,064 | €61,912 | -€19,151 | -23.6% |
| Trade receivables | 40 | €50,803 | €38,520 | -€12,282 | -24.2% |
| Other amounts receivable | 41 | €30,261 | €23,392 | -€6,869 | -22.7% |
| Cash at bank and in hand | 54/58 | €98,200 | €60,010 | -€38,190 | -38.9% |
| Deferred charges and accrued income | 490/1 | €46,553 | €33,877 | -€12,677 | -27.2% |
| Total equity and liabilities | 10/49 | €1,478,724 | €1,353,215 | -€125,509 | -8.5% |
| Equity | 10/15 | €673,196 | €665,708 | -€7,488 | -1.1% |
| Contributions | 10/11 | €420,000 | €420,000 | = | 0.0% |
| Reserves | 13 | €252,480 | €245,275 | -€7,205 | -2.9% |
| Tax-exempt reserves | 132 | €27,980 | €11,275 | -€16,705 | -59.7% |
| Distributable reserves | 133 | €224,500 | €234,000 | +€9,500 | +4.2% |
| Profit (loss) carried forward | 14 | €716 | €433 | -€283 | -39.5% |
| Provisions and deferred taxes | 16 | €9,327 | €3,758 | -€5,568 | -59.7% |
| Deferred taxes | 168 | €9,327 | €3,758 | -€5,568 | -59.7% |
| Amounts payable | 17/49 | €796,202 | €683,748 | -€112,453 | -14.1% |
| Amounts payable after more than one year | 17 | €352,045 | €366,112 | +€14,067 | +4.0% |
| Financial debts | 170/4 | €300,716 | €366,112 | +€65,395 | +21.7% |
| Other amounts payable | 178/9 | €51,328 | - | -€51,328 | |
| Amounts payable within one year | 42/48 | €377,228 | €270,868 | -€106,360 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €96,523 | €109,411 | +€12,888 | +13.4% |
| Financial debts | 43 | €8,557 | €8,523 | -€34 | -0.4% |
| Credit institutions | 430/8 | €8,557 | €8,523 | -€34 | -0.4% |
| Trade debts | 44 | €170,958 | €101,546 | -€69,412 | -40.6% |
| Suppliers | 440/4 | €170,958 | €101,546 | -€69,412 | -40.6% |
| Advances received on contracts in progress | 46 | €1,349 | €1,349 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €48,649 | €48,400 | -€249 | -0.5% |
| Taxes | 450/3 | €16,357 | €18,361 | +€2,005 | +12.3% |
| Remuneration and social security | 454/9 | €32,292 | €30,038 | -€2,254 | -7.0% |
| Other amounts payable | 47/48 | €51,192 | €1,639 | -€49,553 | -96.8% |
| Accrued charges and deferred income | 492/3 | €66,929 | €46,769 | -€20,160 | -30.1% |
| Remuneration, social security and pensions | 62 | €426,889 | €397,098 | -€29,792 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207,934 | €230,708 | +€22,774 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €753 | - | -€753 | |
| Other operating charges | 640/8 | €4,281 | €4,533 | +€252 | +5.9% |
| Non-recurring operating charges | 66A | €1,149 | €323 | -€826 | -71.9% |
| Gross operating margin | 9900 | €583,801 | €623,365 | +€39,564 | +6.8% |
| Operating profit (loss) | 9901 | -€57,206 | -€9,297 | +€47,909 | +83.7% |
| Financial income | 75/76B | €56,080 | €23,738 | -€32,342 | -57.7% |
| Recurring financial income | 75 | €56,080 | €23,738 | -€32,342 | -57.7% |
| Financial charges | 65/66B | €20,105 | €30,039 | +€9,934 | +49.4% |
| Recurring financial charges | 65 | €20,105 | €30,039 | +€9,934 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,231 | -€15,598 | +€5,633 | +26.5% |
| Transfer from deferred taxes | 780 | €5,568 | €5,568 | = | 0.0% |
| Income taxes | 67/77 | €561 | -€2,542 | -€3,103 | |
| Profit (loss) for the period | 9904 | -€16,224 | -€7,488 | +€8,736 | +53.8% |
| Transfer from tax-exempt reserves | 789 | €16,705 | €16,705 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €481 | €9,217 | +€8,736 | +1816.4% |
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 12 October 2026 via checked.be.