COLLEGA PRO: 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.
COLLEGA PRO
Largest movements
- Tangible fixed assets +€277,751
up €277,751 (+298.6%), from €93,012 to €370,763
of which Land and buildings: +€308,575
- Cash -€33,982
down €33,982 (-61.1%), from €55,637 to €21,655
mainly Investment in fixed assets (net) (-€322,929) and Other debts (-€9,784)
- Debts after one year +€223,222
up €223,222 (+1297.6%), from €17,203 to €240,425
- Current portion of long-term debt +€16,186
up €16,186 (+83.1%), from €19,490 to €35,676
- Other debts -€9,784
down €9,784 (-17.9%), from €54,564 to €44,780
- Profit (loss) carried forward +€6,735
up €6,735 (+20.0%), from €33,712 to €40,447
- Tax, wage and social debts +€4,993
up €4,993 (+27.4%), from €18,228 to €23,221
- Depreciation +€35,274
up €35,274 (+356.2%), from €9,904 to €45,178
- Taxes -€8,802
down €8,802 (-67.5%), from €13,040 to €4,237
- Financial charges +€6,408
up €6,408 (+234.0%), from €2,739 to €9,147
- Other operating charges +€2,350
up €2,350 (+127.5%), from €1,844 to €4,194
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,497 | €408,619 | +€240,122 | +142.5% |
| Fixed assets | 21/28 | €93,189 | €370,940 | +€277,751 | +298.1% |
| Tangible fixed assets | 22/27 | €93,012 | €370,763 | +€277,751 | +298.6% |
| Land and buildings | 22 | €1,454 | €310,028 | +€308,575 | +21226.7% |
| Plant, machinery and equipment | 23 | €35,558 | €17,734 | -€17,824 | -50.1% |
| Leasing and similar rights | 25 | €56,000 | €43,000 | -€13,000 | -23.2% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €75,307 | €37,678 | -€37,629 | -50.0% |
| Stocks and contracts in progress | 3 | €9,735 | €9,735 | = | 0.0% |
| Stocks | 30/36 | €9,735 | €9,735 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,935 | €6,288 | -€3,647 | -36.7% |
| Trade receivables | 40 | €970 | €1,115 | +€145 | +14.9% |
| Other amounts receivable | 41 | €8,965 | €5,173 | -€3,792 | -42.3% |
| Cash at bank and in hand | 54/58 | €55,637 | €21,655 | -€33,982 | -61.1% |
| Total equity and liabilities | 10/49 | €168,497 | €408,619 | +€240,122 | +142.5% |
| Equity | 10/15 | €52,312 | €59,047 | +€6,735 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,712 | €40,447 | +€6,735 | +20.0% |
| Amounts payable | 17/49 | €116,185 | €349,572 | +€233,387 | +200.9% |
| Amounts payable after more than one year | 17 | €17,203 | €240,425 | +€223,222 | +1297.6% |
| Financial debts | 170/4 | €17,203 | €240,425 | +€223,222 | +1297.6% |
| Amounts payable within one year | 42/48 | €98,982 | €108,975 | +€9,993 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €19,490 | €35,676 | +€16,186 | +83.1% |
| Trade debts | 44 | €6,700 | €5,297 | -€1,403 | -20.9% |
| Suppliers | 440/4 | €6,700 | €5,297 | -€1,403 | -20.9% |
| Taxes, remuneration and social security | 45 | €18,228 | €23,221 | +€4,993 | +27.4% |
| Taxes | 450/3 | €18,228 | €23,221 | +€4,993 | +27.4% |
| Other amounts payable | 47/48 | €54,564 | €44,780 | -€9,784 | -17.9% |
| Accrued charges and deferred income | 492/3 | - | €172 | +€172 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,904 | €45,178 | +€35,274 | +356.2% |
| Other operating charges | 640/8 | €1,844 | €4,194 | +€2,350 | +127.5% |
| Gross operating margin | 9900 | €69,423 | €69,465 | +€42 | +0.1% |
| Operating profit (loss) | 9901 | €57,676 | €20,093 | -€37,583 | -65.2% |
| Financial income | 75/76B | €370 | €26 | -€344 | -92.9% |
| Recurring financial income | 75 | €370 | €26 | -€344 | -92.9% |
| Financial charges | 65/66B | €2,739 | €9,147 | +€6,408 | +234.0% |
| Recurring financial charges | 65 | €2,739 | €9,147 | +€6,408 | +234.0% |
| Profit (loss) for the period before taxes | 9903 | €55,307 | €10,972 | -€44,334 | -80.2% |
| Income taxes | 67/77 | €13,040 | €4,237 | -€8,802 | -67.5% |
| Profit (loss) for the period | 9904 | €42,267 | €6,735 | -€35,532 | -84.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,267 | €6,735 | -€35,532 | -84.1% |
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 10 October 2026 via checked.be.