COLLETTE BRIGITTE: what changed
Two fiscal 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.
COLLETTE BRIGITTE
Largest movements
- Current investments -€25,000
no longer reported in 2024 (was €25,000)
- Receivables within one year +€18,247
up €18,247 (+60.8%), from €30,024 to €48,271
of which Other amounts receivable: +€12,191
- Cash +€4,063
up €4,063 (+4.5%), from €89,524 to €93,587
mainly Other debts (+€41,500) and Current investments (+€25,000)
- Receivables after one year -€2,037
no longer reported in 2024 (was €2,037)
- Reserves -€52,003
down €52,003 (-39.0%), from €133,228 to €81,225
- Other debts +€41,500
new in 2024: €41,500
- Tax, wage and social debts +€3,477
up €3,477 (+170.2%), from €2,042 to €5,520
of which Taxes: +€3,687
- Trade debts +€2,214
up €2,214 (+310.9%), from €712 to €2,926
- Gross operating margin +€30,337
up €30,337, from -€7,366 to €22,971
- Taxes +€6,515
up €6,515 (+4659.1%), from €140 to €6,655
- Financial income +€3,880
up €3,880 (+281.3%), from €1,379 to €5,259
- Financial charges -€1,201
down €1,201 (-94.1%), from €1,276 to €75
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,507 | €143,570 | -€4,937 | -3.3% |
| Fixed assets | 21/28 | €1,921 | €1,712 | -€210 | -10.9% |
| Tangible fixed assets | 22/27 | €1,921 | €1,712 | -€210 | -10.9% |
| Plant, machinery and equipment | 23 | €1,921 | €1,712 | -€210 | -10.9% |
| Current assets | 29/58 | €146,586 | €141,859 | -€4,727 | -3.2% |
| Amounts receivable after more than one year | 29 | €2,037 | - | -€2,037 | |
| Other amounts receivable | 291 | €2,037 | - | -€2,037 | |
| Amounts receivable within one year | 40/41 | €30,024 | €48,271 | +€18,247 | +60.8% |
| Trade receivables | 40 | €5,213 | €11,269 | +€6,056 | +116.2% |
| Other amounts receivable | 41 | €24,811 | €37,002 | +€12,191 | +49.1% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €89,524 | €93,587 | +€4,063 | +4.5% |
| Total equity and liabilities | 10/49 | €148,507 | €143,570 | -€4,937 | -3.3% |
| Equity | 10/15 | €145,628 | €93,625 | -€52,003 | -35.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €133,228 | €81,225 | -€52,003 | -39.0% |
| Distributable reserves | 133 | €133,228 | €81,225 | -€52,003 | -39.0% |
| Amounts payable | 17/49 | €2,880 | €49,946 | +€47,066 | +1634.5% |
| Amounts payable within one year | 42/48 | €2,755 | €49,946 | +€47,191 | +1713.2% |
| Trade debts | 44 | €712 | €2,926 | +€2,214 | +310.9% |
| Suppliers | 440/4 | €712 | €2,926 | +€2,214 | +310.9% |
| Taxes, remuneration and social security | 45 | €2,042 | €5,520 | +€3,477 | +170.2% |
| Taxes | 450/3 | €1,832 | €5,520 | +€3,687 | +201.2% |
| Remuneration and social security | 454/9 | €210 | - | -€210 | |
| Other amounts payable | 47/48 | - | €41,500 | +€41,500 | |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €210 | +€35 | +20.0% |
| Other operating charges | 640/8 | €415 | €294 | -€122 | -29.3% |
| Gross operating margin | 9900 | -€7,366 | €22,971 | +€30,337 | |
| Operating profit (loss) | 9901 | -€7,955 | €22,468 | +€30,423 | |
| Financial income | 75/76B | €1,379 | €5,259 | +€3,880 | +281.3% |
| Recurring financial income | 75 | €1,379 | €5,259 | +€3,880 | +281.3% |
| Financial charges | 65/66B | €1,276 | €75 | -€1,201 | -94.1% |
| Recurring financial charges | 65 | €1,276 | €75 | -€1,201 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,852 | €27,652 | +€35,504 | |
| Income taxes | 67/77 | €140 | €6,655 | +€6,515 | +4659.1% |
| Profit (loss) for the period | 9904 | -€7,992 | €20,997 | +€28,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,992 | €20,997 | +€28,989 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.