COLLEGESITE: 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.
COLLEGESITE
Largest movements
- Stocks and contracts +€788,339
up €788,339 (+29.8%), from €2.6m to €3.4m
- Cash +€489,246
up €489,246 (+1,665%), from €29,392 to €518,638
mainly Trade debts (+€750,143) and Debts after one year (+€562,110)
- Trade debts +€750,143
up €750,143 (+737%), from €101,850 to €851,993
- Debts after one year +€562,110
up €562,110 (+18.6%), from €3.0m to €3.6m
- Goods and materials +€429,460
up €429,460 (+147%), from €291,846 to €721,305
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 | €2,921,182 | €4,227,362 | +€1.3m | +44.7% |
| Fixed assets | 21/28 | €62,294 | €61,179 | -€1,115 | -1.8% |
| Intangible fixed assets | 21 | €2,294 | €1,179 | -€1,115 | -48.6% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Affiliated companies | 280/1 | €60,000 | €60,000 | = | 0.0% |
| Participating interests | 280 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €2,858,888 | €4,166,183 | +€1.3m | +45.7% |
| Stocks and contracts in progress | 3 | €2,643,991 | €3,432,330 | +€788,339 | +29.8% |
| Stocks | 30/36 | €2,643,991 | €3,432,330 | +€788,339 | +29.8% |
| Property held for sale | 35 | €2,643,991 | €3,432,330 | +€788,339 | +29.8% |
| Amounts receivable within one year | 40/41 | €6,710 | €36,420 | +€29,710 | +443% |
| Other amounts receivable | 41 | €6,710 | €36,420 | +€29,710 | +443% |
| Cash at bank and in hand | 54/58 | €29,392 | €518,638 | +€489,246 | +1,665% |
| Deferred charges and accrued income | 490/1 | €178,796 | €178,796 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,921,182 | €4,227,362 | +€1.3m | +44.7% |
| Equity | 10/15 | -€197,498 | -€203,571 | -€6,073 | -3.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€317,498 | -€323,571 | -€6,073 | -1.9% |
| Amounts payable | 17/49 | €3,118,680 | €4,430,933 | +€1.3m | +42.1% |
| Amounts payable after more than one year | 17 | €3,016,830 | €3,578,940 | +€562,110 | +18.6% |
| Other amounts payable | 178/9 | €3,016,830 | €3,578,940 | +€562,110 | +18.6% |
| Amounts payable within one year | 42/48 | €101,850 | €851,993 | +€750,143 | +737% |
| Trade debts | 44 | €101,850 | €851,993 | +€750,143 | +737% |
| Suppliers | 440/4 | €101,850 | €851,993 | +€750,143 | +737% |
| Operating income | 70/76A | €291,846 | €721,305 | +€429,460 | +147% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €291,846 | €721,305 | +€429,460 | +147% |
| Operating charges | 60/66A | €307,129 | €727,338 | +€420,209 | +137% |
| Goods for resale, raw materials and consumables | 60 | €291,846 | €721,305 | +€429,460 | +147% |
| Purchases | 600/8 | €291,846 | €721,305 | +€429,460 | +147% |
| Services and other goods | 61 | €12,351 | €3,726 | -€8,625 | -69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,115 | €1,115 | = | 0.0% |
| Other operating charges | 640/8 | €1,818 | €1,191 | -€626 | -34.4% |
| Operating profit (loss) | 9901 | -€15,284 | -€6,032 | +€9,251 | +60.5% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Other financial charges | 652/9 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,323 | -€6,073 | +€9,250 | +60.4% |
| Profit (loss) for the period | 9904 | -€15,323 | -€6,073 | +€9,250 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,323 | -€6,073 | +€9,250 | +60.4% |
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 24 October 2026 via checked.be.