Collé: 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.
Collé
Largest movements
- Current investments +€80,000
new in 2026: €80,000
- Cash -€48,215
down €48,215 (-37.9%), from €127,375 to €79,160
mainly Current investments (-€80,000) and Investment in fixed assets (net) (-€16,339)
- Tangible fixed assets +€13,534
up €13,534 (+97.2%), from €13,919 to €27,454
of which Furniture and vehicles: +€14,946
- Reserves +€44,661
up €44,661 (+33.2%), from €134,719 to €179,380
- Tax, wage and social debts +€4,103
up €4,103 (+38.9%), from €10,557 to €14,660
of which Taxes: +€4,103
- Other debts -€3,546
down €3,546 (-42.8%), from €8,277 to €4,731
- Gross operating margin +€20,061
up €20,061 (+48.6%), from €41,273 to €61,334
- Taxes +€3,186
up €3,186 (+36.5%), from €8,717 to €11,903
- Depreciation +€1,393
up €1,393 (+98.7%), from €1,412 to €2,805
- Financial income -€940
down €940 (-100.0%), from €940 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,782 | €202,102 | +€45,319 | +28.9% |
| Fixed assets | 21/28 | €13,919 | €27,454 | +€13,534 | +97.2% |
| Tangible fixed assets | 22/27 | €13,919 | €27,454 | +€13,534 | +97.2% |
| Plant, machinery and equipment | 23 | €1,491 | €915 | -€575 | -38.6% |
| Furniture and vehicles | 24 | - | €14,946 | +€14,946 | |
| Other tangible fixed assets | 26 | €12,429 | €11,592 | -€837 | -6.7% |
| Current assets | 29/58 | €142,863 | €174,648 | +€31,785 | +22.2% |
| Amounts receivable within one year | 40/41 | €15,488 | €15,488 | = | 0.0% |
| Trade receivables | 40 | €15,488 | €15,488 | = | 0.0% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €127,375 | €79,160 | -€48,215 | -37.9% |
| Total equity and liabilities | 10/49 | €156,782 | €202,102 | +€45,319 | +28.9% |
| Equity | 10/15 | €136,719 | €181,380 | +€44,661 | +32.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €134,719 | €179,380 | +€44,661 | +33.2% |
| Distributable reserves | 133 | €134,719 | €179,380 | +€44,661 | +33.2% |
| Amounts payable | 17/49 | €20,063 | €20,722 | +€659 | +3.3% |
| Amounts payable within one year | 42/48 | €19,417 | €20,236 | +€819 | +4.2% |
| Trade debts | 44 | €583 | €845 | +€262 | +44.9% |
| Suppliers | 440/4 | €583 | €845 | +€262 | +44.9% |
| Taxes, remuneration and social security | 45 | €10,557 | €14,660 | +€4,103 | +38.9% |
| Taxes | 450/3 | €10,557 | €14,660 | +€4,103 | +38.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,277 | €4,731 | -€3,546 | -42.8% |
| Accrued charges and deferred income | 492/3 | €646 | €486 | -€160 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,412 | €2,805 | +€1,393 | +98.7% |
| Other operating charges | 640/8 | €630 | €1,212 | +€582 | +92.5% |
| Gross operating margin | 9900 | €41,273 | €61,334 | +€20,061 | +48.6% |
| Operating profit (loss) | 9901 | €39,231 | €57,317 | +€18,085 | +46.1% |
| Financial income | 75/76B | €940 | €0 | -€940 | -100.0% |
| Recurring financial income | 75 | €940 | €0 | -€940 | -100.0% |
| Financial charges | 65/66B | €875 | €754 | -€122 | -13.9% |
| Recurring financial charges | 65 | €875 | €754 | -€122 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €39,296 | €56,563 | +€17,267 | +43.9% |
| Income taxes | 67/77 | €8,717 | €11,903 | +€3,186 | +36.5% |
| Profit (loss) for the period | 9904 | €30,580 | €44,661 | +€14,081 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,580 | €44,661 | +€14,081 | +46.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.