COLLET-DARDENNE: 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-DARDENNE
Largest movements
- Cash -€73,007
down €73,007 (-17.8%), from €409,653 to €336,646
mainly Contributions, distributions and other (-€75,442) and Other debts (-€45,197)
- Receivables after one year -€37,597
down €37,597 (-100%), from €37,597 to €0
of which Other amounts receivable: -€26,469
- Tangible fixed assets -€26,207
down €26,207 (-32.1%), from €81,651 to €55,443
- Receivables within one year +€20,035
new in 2025: €20,035
of which Trade receivables: +€17,733
- Reserves -€65,839
down €65,839 (-14.0%), from €468,730 to €402,891
- Other debts -€45,197
down €45,197 (-88.9%), from €50,847 to €5,649
- Gross operating margin -€27,818
down €27,818 (-39.4%), from €70,660 to €42,842
- Taxes -€7,625
down €7,625 (-56.9%), from €13,401 to €5,777
- Purchases and services +€6,730
up €6,730 (+11.3%), from €59,787 to €66,517
- Other operating charges -€4,911
down €4,911 (-77.2%), from €6,359 to €1,448
- Financial income -€1,145
down €1,145 (-54.8%), from €2,087 to €943
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 | €534,995 | €420,689 | -€114,305 | -21.4% |
| Fixed assets | 21/28 | €81,651 | €55,443 | -€26,207 | -32.1% |
| Tangible fixed assets | 22/27 | €81,651 | €55,443 | -€26,207 | -32.1% |
| Furniture and vehicles | 24 | €81,651 | €55,443 | -€26,207 | -32.1% |
| Current assets | 29/58 | €453,344 | €365,246 | -€88,098 | -19.4% |
| Amounts receivable after more than one year | 29 | €37,597 | €0 | -€37,597 | -100% |
| Trade receivables | 290 | €11,127 | - | -€11,127 | |
| Other amounts receivable | 291 | €26,469 | - | -€26,469 | |
| Amounts receivable within one year | 40/41 | - | €20,035 | +€20,035 | |
| Trade receivables | 40 | - | €17,733 | +€17,733 | |
| Other amounts receivable | 41 | - | €2,302 | +€2,302 | |
| Cash at bank and in hand | 54/58 | €409,653 | €336,646 | -€73,007 | -17.8% |
| Deferred charges and accrued income | 490/1 | €6,094 | €8,566 | +€2,472 | +40.6% |
| Total equity and liabilities | 10/49 | €534,995 | €420,689 | -€114,305 | -21.4% |
| Equity | 10/15 | €476,790 | €410,951 | -€65,839 | -13.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €468,730 | €402,891 | -€65,839 | -14.0% |
| Distributable reserves | 133 | €468,730 | €402,891 | -€65,839 | -14.0% |
| Amounts payable | 17/49 | €58,205 | €9,738 | -€48,467 | -83.3% |
| Amounts payable within one year | 42/48 | €58,205 | €9,738 | -€48,467 | -83.3% |
| Taxes, remuneration and social security | 45 | €7,358 | €4,089 | -€3,269 | -44.4% |
| Taxes | 450/3 | €7,358 | €4,089 | -€3,269 | -44.4% |
| Other amounts payable | 47/48 | €50,847 | €5,649 | -€45,197 | -88.9% |
| Non-recurring operating income | 76A | €4,746 | €4,250 | -€496 | -10.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,787 | €66,517 | +€6,730 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,207 | €26,207 | = | 0.0% |
| Other operating charges | 640/8 | €6,359 | €1,448 | -€4,911 | -77.2% |
| Gross operating margin | 9900 | €70,660 | €42,842 | -€27,818 | -39.4% |
| Operating profit (loss) | 9901 | €38,094 | €15,187 | -€22,907 | -60.1% |
| Financial income | 75/76B | €2,087 | €943 | -€1,145 | -54.8% |
| Recurring financial income | 75 | €2,087 | €943 | -€1,145 | -54.8% |
| Financial charges | 65/66B | €1,736 | €749 | -€986 | -56.8% |
| Recurring financial charges | 65 | €1,736 | €749 | -€986 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €38,445 | €15,380 | -€23,066 | -60.0% |
| Income taxes | 67/77 | €13,401 | €5,777 | -€7,625 | -56.9% |
| Profit (loss) for the period | 9904 | €25,044 | €9,603 | -€15,441 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,044 | €9,603 | -€15,441 | -61.7% |
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 30 October 2026 via checked.be.