COLLECTIEF.coop: what changed
What changed
COLLECTIEF.coop
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€4,220
2024 · €77,161-€72,941
Equity
€131,478
2024 · €146,705-€15,227
Cash
€186,636
2024 · €129,344+€57,292
Balance sheet total
€280,451
2024 · €358,253-€77,802
Largest movements
Assets
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Cash +€57,292
up €57,292 (+44.3%), from €129,344 to €186,636
mainly Current investments (+€80,000) and Deferred charges and accrued income (+€34,949)
- Deferred charges and accrued income -€34,949
down €34,949 (-34.6%), from €101,111 to €66,162
- Tangible fixed assets -€14,657
down €14,657 (-39.9%), from €36,733 to €22,076
of which Plant, machinery and equipment: -€9,453
- Receivables within one year -€5,489
down €5,489 (-57.0%), from €9,625 to €4,136
Equity and liabilities
- Contributions -€62,802
down €62,802 (-20.9%), from €299,802 to €237,000
- Current portion of long-term debt -€50,000
no longer reported in 2025 (was €50,000)
- Trade debts -€49,126
down €49,126 (-41.1%), from €119,638 to €70,512
- Reserves +€43,355
new in 2025: €43,355
- Other debts +€30,036
up €30,036 (+3,028%), from €992 to €31,028
Income statement
- Staff costs +€76,338
up €76,338 (+53.0%), from €143,911 to €220,249
- Depreciation -€3,695
down €3,695 (-20.6%), from €17,963 to €14,268
- Write-downs -€2,471
down €2,471 (-100%), from €2,471 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,161
Gross operating margin
+€461
Staff costs
-€76,338
Depreciation
+€3,695
Write-downs
+€2,471
Other operating charges
-€250
Other operating items
-€2,710
Financial income
-€2,304
Financial charges
+€1,313
Taxes
+€722
Result 2025
€4,220
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€46,350
Investment
+€80,389
Financing
-€69,447
Cash 2024
€129,344
From operations (derived)
+€46,350
Net result for the year
+€4,220
Depreciation
+€14,268
Receivables within one year
+€5,489
Deferred charges and accrued income
+€34,949
Trade debts
-€49,126
Tax, wage and social debts
+€7,328
Other debts
+€30,036
Accrued charges and deferred income
-€812
Investment (derived)
+€80,389
Investment in fixed assets (net)
+€389
Current investments
+€80,000
Financing
-€69,447
Current portion of long-term debt
-€50,000
Contributions, distributions and other
-€19,447
Cash 2025
€186,636
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €358,253 | €280,451 | -€77,802 | -21.7% |
| Fixed assets | 21/28 | €38,173 | €23,516 | -€14,657 | -38.4% |
| Tangible fixed assets | 22/27 | €36,733 | €22,076 | -€14,657 | -39.9% |
| Plant, machinery and equipment | 23 | €21,294 | €11,841 | -€9,453 | -44.4% |
| Furniture and vehicles | 24 | €10,583 | €5,967 | -€4,616 | -43.6% |
| Other tangible fixed assets | 26 | €4,856 | €4,269 | -€587 | -12.1% |
| Financial fixed assets | 28 | €1,440 | €1,440 | = | 0.0% |
| Current assets | 29/58 | €320,080 | €256,935 | -€63,145 | -19.7% |
| Amounts receivable within one year | 40/41 | €9,625 | €4,136 | -€5,489 | -57.0% |
| Trade receivables | 40 | €9,625 | €4,136 | -€5,489 | -57.0% |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €129,344 | €186,636 | +€57,292 | +44.3% |
| Deferred charges and accrued income | 490/1 | €101,111 | €66,162 | -€34,949 | -34.6% |
| Total equity and liabilities | 10/49 | €358,253 | €280,451 | -€77,802 | -21.7% |
| Equity | 10/15 | €146,705 | €131,478 | -€15,227 | -10.4% |
| Contributions | 10/11 | €299,802 | €237,000 | -€62,802 | -20.9% |
| Capital | 10 | €299,802 | - | -€299,802 | |
| Issued capital | 100 | €299,802 | - | -€299,802 | |
| Reserves | 13 | - | €43,355 | +€43,355 | |
| Distributable reserves | 133 | - | €43,355 | +€43,355 | |
| Profit (loss) carried forward | 14 | -€153,097 | -€148,877 | +€4,220 | +2.8% |
| Amounts payable | 17/49 | €211,548 | €148,973 | -€62,575 | -29.6% |
| Amounts payable within one year | 42/48 | €204,220 | €142,457 | -€61,763 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | - | -€50,000 | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €119,638 | €70,512 | -€49,126 | -41.1% |
| Suppliers | 440/4 | €119,638 | €70,512 | -€49,126 | -41.1% |
| Taxes, remuneration and social security | 45 | €33,590 | €40,918 | +€7,328 | +21.8% |
| Taxes | 450/3 | €16,381 | €17,698 | +€1,317 | +8.0% |
| Remuneration and social security | 454/9 | €17,209 | €23,220 | +€6,011 | +34.9% |
| Other amounts payable | 47/48 | €992 | €31,028 | +€30,036 | +3,028% |
| Accrued charges and deferred income | 492/3 | €7,328 | €6,516 | -€812 | -11.1% |
| Non-recurring operating income | 76A | €14,715 | €1,256 | -€13,459 | -91.5% |
| Remuneration, social security and pensions | 62 | €143,911 | €220,249 | +€76,338 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,963 | €14,268 | -€3,695 | -20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,471 | €0 | -€2,471 | -100% |
| Other operating charges | 640/8 | €863 | €1,113 | +€250 | +29.0% |
| Non-recurring operating charges | 66A | - | €2,710 | +€2,710 | |
| Gross operating margin | 9900 | €242,591 | €243,052 | +€461 | +0.2% |
| Operating profit (loss) | 9901 | €77,383 | €4,711 | -€72,672 | -93.9% |
| Financial income | 75/76B | €3,166 | €862 | -€2,304 | -72.8% |
| Recurring financial income | 75 | €2,730 | €862 | -€1,868 | -68.4% |
| Non-recurring financial income | 76B | €436 | €0 | -€436 | -100% |
| Financial charges | 65/66B | €2,041 | €728 | -€1,313 | -64.3% |
| Recurring financial charges | 65 | €2,041 | €728 | -€1,313 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €78,508 | €4,845 | -€73,663 | -93.8% |
| Income taxes | 67/77 | €1,347 | €625 | -€722 | -53.6% |
| Profit (loss) for the period | 9904 | €77,161 | €4,220 | -€72,941 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,161 | €4,220 | -€72,941 | -94.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.