Collectif 78: what changed
What changed
Collectif 78
NACE 88.999, Other social work without accommodation
filed annual accounts (NBB)
Net result for the year
€89,634
2024 · €18,798+€70,837
Equity
€608,990
2024 · €519,355+€89,634
Cash
€321,420
2024 · €441,915-€120,495
Balance sheet total
€1.1m
2024 · €1.0m+€69,371
Largest movements
Assets
- Cash -€120,495
down €120,495 (-27.3%), from €441,915 to €321,420
mainly Investment in fixed assets (net) (-€110,517) and Receivables within one year (-€89,149)
- Tangible fixed assets +€96,837
up €96,837 (+19.2%), from €504,717 to €601,554
of which Assets under construction and advance payments: +€104,062
- Receivables within one year +€89,149
up €89,149 (+162%), from €54,931 to €144,080
of which Other amounts receivable: +€77,233
Equity and liabilities
- Reserves +€66,037
up €66,037 (+15.7%), from €421,025 to €487,062
- Profit (loss) carried forward +€23,598
up €23,598 (+110%), from €21,464 to €45,062
- Debts after one year -€11,327
down €11,327 (-3.6%), from €313,912 to €302,585
of which Financial debts: -€11,327
Income statement
- Gross operating margin +€80,466
up €80,466 (+15.5%), from €519,350 to €599,816
- Staff costs +€13,492
up €13,492 (+3.0%), from €456,224 to €469,716
- Purchases and services +€12,997
up €12,997 (+7.3%), from €178,251 to €191,248
- Taxes -€7,152
down €7,152 (-33.3%), from €21,483 to €14,331
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
€18,798
Gross operating margin
+€80,466
Staff costs
-€13,492
Depreciation
-€3,402
Other operating charges
-€527
Other operating items
+€239
Financial income
-€67
Financial charges
+€469
Taxes
+€7,152
Result 2025
€89,634
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
+€1,349
Investment
-€110,517
Financing
-€11,327
Cash 2024
€441,915
From operations (derived)
+€1,349
Net result for the year
+€89,634
Depreciation
+€13,680
Receivables within one year
-€89,149
Deferred charges and accrued income
-€3,881
Debts within one year
-€8,936
Investment (derived)
-€110,517
Investment in fixed assets (net)
-€110,517
Financing
-€11,327
Debts after one year
-€11,327
Cash 2025
€321,420
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,001,563 | €1,070,935 | +€69,371 | +6.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €504,717 | €601,554 | +€96,837 | +19.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €504,717 | €601,554 | +€96,837 | +19.2% |
| Land and buildings | 22 | €497,800 | €489,169 | -€8,631 | -1.7% |
| Plant, machinery and equipment | 23 | €5,354 | €1,596 | -€3,758 | -70.2% |
| Furniture and vehicles | 24 | €0 | €5,164 | +€5,164 | |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €1,563 | €105,624 | +€104,062 | +6,660% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €496,846 | €469,381 | -€27,465 | -5.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €54,931 | €144,080 | +€89,149 | +162% |
| Trade receivables | 40 | €29,059 | €40,976 | +€11,916 | +41.0% |
| Other amounts receivable | 41 | €25,872 | €103,105 | +€77,233 | +299% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €441,915 | €321,420 | -€120,495 | -27.3% |
| Deferred charges and accrued income | 490/1 | €0 | €3,881 | +€3,881 | |
| Total equity and liabilities | 10/49 | €1,001,563 | €1,070,935 | +€69,371 | +6.9% |
| Equity | 10/15 | €519,355 | €608,990 | +€89,634 | +17.3% |
| Contributions | 10/11 | €76,866 | €76,866 | = | 0.0% |
| Capital | 10 | €76,866 | €76,866 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €421,025 | €487,062 | +€66,037 | +15.7% |
| Profit (loss) carried forward | 14 | €21,464 | €45,062 | +€23,598 | +110% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €58,000 | €58,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €58,000 | €58,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €33,000 | €33,000 | = | 0.0% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €25,000 | €25,000 | = | 0.0% |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €424,208 | €403,945 | -€20,263 | -4.8% |
| Amounts payable after more than one year | 17 | €313,912 | €302,585 | -€11,327 | -3.6% |
| Financial debts | 170/4 | €313,912 | €302,585 | -€11,327 | -3.6% |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €110,296 | €101,360 | -€8,936 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €10,797 | €11,327 | +€530 | +4.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €20,376 | €14,982 | -€5,394 | -26.5% |
| Suppliers | 440/4 | €20,376 | €14,982 | -€5,394 | -26.5% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €73,755 | €71,898 | -€1,857 | -2.5% |
| Taxes | 450/3 | €10,419 | €9,888 | -€531 | -5.1% |
| Remuneration and social security | 454/9 | €63,337 | €62,010 | -€1,326 | -2.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €182,598 | €186,619 | +€4,021 | +2.2% |
| Membership fees, donations, legacies and grants | 73 | €515,003 | €582,418 | +€67,415 | +13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €178,251 | €191,248 | +€12,997 | +7.3% |
| Remuneration, social security and pensions | 62 | €456,224 | €469,716 | +€13,492 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,278 | €13,680 | +€3,402 | +33.1% |
| Other operating charges | 640/8 | €328 | €855 | +€527 | +160% |
| Non-recurring operating charges | 66A | €239 | - | -€239 | |
| Gross operating margin | 9900 | €519,350 | €599,816 | +€80,466 | +15.5% |
| Operating profit (loss) | 9901 | €52,281 | €115,564 | +€63,284 | +121% |
| Financial income | 75/76B | €4,054 | €3,986 | -€67 | -1.7% |
| Recurring financial income | 75 | €4,054 | €3,986 | -€67 | -1.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €16,054 | €15,585 | -€469 | -2.9% |
| Recurring financial charges | 65 | €16,054 | €15,585 | -€469 | -2.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €40,280 | €103,965 | +€63,685 | +158% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €21,483 | €14,331 | -€7,152 | -33.3% |
| Profit (loss) for the period | 9904 | €18,798 | €89,634 | +€70,837 | +377% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €18,798 | €89,634 | +€70,837 | +377% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.