COLLET CHRISTOPHE: 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.
COLLET CHRISTOPHE
Largest movements
- Tangible fixed assets -€3,987
down €3,987 (-51.5%), from €7,739 to €3,752
- Deferred charges and accrued income +€3,196
up €3,196 (+12.7%), from €25,168 to €28,364
- Receivables within one year -€455
down €455 (-12.4%), from €3,673 to €3,218
- Current portion of long-term debt -€2,801
down €2,801 (-59.1%), from €4,736 to €1,935
- Profit (loss) carried forward +€2,122
up €2,122 (+67.9%), from €3,125 to €5,247
- Debts after one year -€1,935
down €1,935 (-74.4%), from €2,599 to €664
- Tax, wage and social debts +€1,709
up €1,709 (+57.5%), from €2,972 to €4,681
- Depreciation -€2,941
down €2,941 (-42.5%), from €6,928 to €3,987
- Gross operating margin -€1,030
down €1,030 (-10.2%), from €10,058 to €9,028
- Taxes +€609
up €609 (+45.0%), from €1,352 to €1,961
- Financial charges -€114
down €114 (-22.7%), from €503 to €389
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 | €37,988 | €37,093 | -€895 | -2.4% |
| Fixed assets | 21/28 | €7,739 | €3,752 | -€3,987 | -51.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €7,739 | €3,752 | -€3,987 | -51.5% |
| Furniture and vehicles | 24 | €7,739 | €3,752 | -€3,987 | -51.5% |
| Current assets | 29/58 | €30,249 | €33,341 | +€3,092 | +10.2% |
| Amounts receivable within one year | 40/41 | €3,673 | €3,218 | -€455 | -12.4% |
| Other amounts receivable | 41 | €3,673 | €3,218 | -€455 | -12.4% |
| Cash at bank and in hand | 54/58 | €1,407 | €1,758 | +€351 | +25.0% |
| Deferred charges and accrued income | 490/1 | €25,168 | €28,364 | +€3,196 | +12.7% |
| Total equity and liabilities | 10/49 | €37,988 | €37,093 | -€895 | -2.4% |
| Equity | 10/15 | €27,585 | €29,707 | +€2,122 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,125 | €5,247 | +€2,122 | +67.9% |
| Amounts payable | 17/49 | €10,403 | €7,386 | -€3,017 | -29.0% |
| Amounts payable after more than one year | 17 | €2,599 | €664 | -€1,935 | -74.4% |
| Financial debts | 170/4 | €2,599 | €664 | -€1,935 | -74.4% |
| Amounts payable within one year | 42/48 | €7,803 | €6,721 | -€1,082 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €4,736 | €1,935 | -€2,801 | -59.1% |
| Trade debts | 44 | €95 | €105 | +€10 | +11.0% |
| Suppliers | 440/4 | €95 | €105 | +€10 | +11.0% |
| Taxes, remuneration and social security | 45 | €2,972 | €4,681 | +€1,709 | +57.5% |
| Taxes | 450/3 | €2,972 | €4,681 | +€1,709 | +57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,928 | €3,987 | -€2,941 | -42.5% |
| Other operating charges | 640/8 | €733 | €756 | +€23 | +3.2% |
| Gross operating margin | 9900 | €10,058 | €9,028 | -€1,030 | -10.2% |
| Operating profit (loss) | 9901 | €2,397 | €4,285 | +€1,888 | +78.8% |
| Financial income | 75/76B | €87 | €187 | +€100 | +116% |
| Recurring financial income | 75 | €87 | €187 | +€100 | +116% |
| Financial charges | 65/66B | €503 | €389 | -€114 | -22.7% |
| Recurring financial charges | 65 | €503 | €389 | -€114 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €1,980 | €4,083 | +€2,103 | +106% |
| Income taxes | 67/77 | €1,352 | €1,961 | +€609 | +45.0% |
| Profit (loss) for the period | 9904 | €628 | €2,122 | +€1,494 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €628 | €2,122 | +€1,494 | +238% |
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 17 October 2026 via checked.be.