COLLEGA TEAM: 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 TEAM
Largest movements
- Tangible fixed assets +€93,582
up €93,582 (+3,561%), from €2,628 to €96,209
of which Plant, machinery and equipment: +€48,296
- Deferred charges and accrued income +€19,714
up €19,714 (+708%), from €2,786 to €22,500
- Financial fixed assets +€8,850
new in 2025: €8,850
- Receivables within one year -€5,981
down €5,981 (-29.9%), from €20,029 to €14,048
of which Other amounts receivable: -€7,245
- Cash -€4,689
down €4,689 (-96.8%), from €4,842 to €153
mainly Investment in fixed assets (net) (-€107,379) and Deferred charges and accrued income (-€19,714)
- Other debts +€80,435
new in 2025: €80,435
- Trade debts +€26,967
up €26,967 (+479%), from €5,635 to €32,602
- Tax, wage and social debts +€23,850
up €23,850 (+15,900%), from €150 to €24,000
of which Remuneration and social security: +€24,000
- Profit (loss) carried forward -€16,420
down €16,420, from €4,479 to -€11,940
- Gross operating margin -€17,834
down €17,834, from €9,254 to -€8,579
- Depreciation +€4,493
up €4,493 (+989%), from €455 to €4,948
- Other operating charges +€913
up €913 (+71.1%), from €1,284 to €2,197
- Financial income -€497
down €497 (-100.0%), from €497 to €0
- Financial charges +€384
up €384 (+131%), from €293 to €677
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.
Derived cash bridge
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 | €30,285 | €143,686 | +€113,401 | +374% |
| Fixed assets | 21/28 | €2,628 | €105,059 | +€102,432 | +3,898% |
| Tangible fixed assets | 22/27 | €2,628 | €96,209 | +€93,582 | +3,561% |
| Plant, machinery and equipment | 23 | €2,628 | €50,924 | +€48,296 | +1,838% |
| Furniture and vehicles | 24 | - | €12,738 | +€12,738 | |
| Other tangible fixed assets | 26 | - | €32,547 | +€32,547 | |
| Financial fixed assets | 28 | - | €8,850 | +€8,850 | |
| Current assets | 29/58 | €27,657 | €38,626 | +€10,969 | +39.7% |
| Stocks and contracts in progress | 3 | - | €1,925 | +€1,925 | |
| Stocks | 30/36 | - | €1,925 | +€1,925 | |
| Amounts receivable within one year | 40/41 | €20,029 | €14,048 | -€5,981 | -29.9% |
| Trade receivables | 40 | €9,531 | €10,795 | +€1,264 | +13.3% |
| Other amounts receivable | 41 | €10,498 | €3,253 | -€7,245 | -69.0% |
| Cash at bank and in hand | 54/58 | €4,842 | €153 | -€4,689 | -96.8% |
| Deferred charges and accrued income | 490/1 | €2,786 | €22,500 | +€19,714 | +708% |
| Total equity and liabilities | 10/49 | €30,285 | €143,686 | +€113,401 | +374% |
| Equity | 10/15 | €23,069 | €6,649 | -€16,420 | -71.2% |
| Reserves | 13 | €18,589 | €18,589 | = | 0.0% |
| Distributable reserves | 133 | €18,589 | €18,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,479 | -€11,940 | -€16,420 | |
| Amounts payable | 17/49 | €7,216 | €137,037 | +€129,820 | +1,799% |
| Amounts payable within one year | 42/48 | €5,785 | €137,037 | +€131,252 | +2,269% |
| Trade debts | 44 | €5,635 | €32,602 | +€26,967 | +479% |
| Suppliers | 440/4 | €5,635 | €32,602 | +€26,967 | +479% |
| Taxes, remuneration and social security | 45 | €150 | €24,000 | +€23,850 | +15,900% |
| Taxes | 450/3 | €150 | - | -€150 | |
| Remuneration and social security | 454/9 | - | €24,000 | +€24,000 | |
| Other amounts payable | 47/48 | - | €80,435 | +€80,435 | |
| Accrued charges and deferred income | 492/3 | €1,432 | - | -€1,432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €4,948 | +€4,493 | +989% |
| Other operating charges | 640/8 | €1,284 | €2,197 | +€913 | +71.1% |
| Gross operating margin | 9900 | €9,254 | -€8,579 | -€17,834 | |
| Operating profit (loss) | 9901 | €7,515 | -€15,725 | -€23,240 | |
| Financial income | 75/76B | €497 | €0 | -€497 | -100.0% |
| Recurring financial income | 75 | €497 | €0 | -€497 | -100.0% |
| Financial charges | 65/66B | €293 | €677 | +€384 | +131% |
| Recurring financial charges | 65 | €293 | €677 | +€384 | +131% |
| Profit (loss) for the period before taxes | 9903 | €7,719 | -€16,402 | -€24,120 | |
| Income taxes | 67/77 | €150 | €18 | -€132 | -87.9% |
| Profit (loss) for the period | 9904 | €7,569 | -€16,420 | -€23,988 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,569 | -€16,420 | -€23,988 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.