COLLETTE CONSEILS: 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.
COLLETTE CONSEILS
Largest movements
- Receivables within one year +€48,183
up €48,183 (+112.9%), from €42,677 to €90,861
of which Trade receivables: +€26,728
- Cash +€3,105
up €3,105 (+50.4%), from €6,159 to €9,264
mainly Net result for the year (+€38,990) and Tax, wage and social debts (+€10,737)
- Tangible fixed assets -€2,010
down €2,010 (-23.3%), from €8,634 to €6,623
of which Other tangible fixed assets: -€1,499
- Reserves +€38,750
new in 2025: €38,750
- Tax, wage and social debts +€10,737
up €10,737 (+61.8%), from €17,379 to €28,116
- Trade debts -€1,375
down €1,375 (-98.4%), from €1,397 to €22
- Gross operating margin +€6,149
up €6,149 (+12.4%), from €49,732 to €55,881
- Taxes +€5,250
up €5,250 (+53.7%), from €9,780 to €15,030
- Depreciation +€592
up €592 (+41.7%), from €1,418 to €2,010
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.
Cash bridge derived
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 | €59,065 | €107,417 | +€48,352 | +81.9% |
| Fixed assets | 21/28 | €8,634 | €6,623 | -€2,010 | -23.3% |
| Tangible fixed assets | 22/27 | €8,634 | €6,623 | -€2,010 | -23.3% |
| Furniture and vehicles | 24 | €2,206 | €1,695 | -€511 | -23.2% |
| Other tangible fixed assets | 26 | €6,427 | €4,928 | -€1,499 | -23.3% |
| Current assets | 29/58 | €50,431 | €100,794 | +€50,363 | +99.9% |
| Amounts receivable within one year | 40/41 | €42,677 | €90,861 | +€48,183 | +112.9% |
| Trade receivables | 40 | €12,257 | €38,985 | +€26,728 | +218.1% |
| Other amounts receivable | 41 | €30,421 | €51,876 | +€21,455 | +70.5% |
| Cash at bank and in hand | 54/58 | €6,159 | €9,264 | +€3,105 | +50.4% |
| Deferred charges and accrued income | 490/1 | €1,595 | €669 | -€925 | -58.0% |
| Total equity and liabilities | 10/49 | €59,065 | €107,417 | +€48,352 | +81.9% |
| Equity | 10/15 | €40,289 | €79,279 | +€38,990 | +96.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €38,750 | +€38,750 | |
| Distributable reserves | 133 | - | €38,750 | +€38,750 | |
| Profit (loss) carried forward | 14 | €38,289 | €38,529 | +€240 | +0.6% |
| Amounts payable | 17/49 | €18,776 | €28,138 | +€9,362 | +49.9% |
| Amounts payable within one year | 42/48 | €18,776 | €28,138 | +€9,362 | +49.9% |
| Trade debts | 44 | €1,397 | €22 | -€1,375 | -98.4% |
| Suppliers | 440/4 | €1,397 | €22 | -€1,375 | -98.4% |
| Taxes, remuneration and social security | 45 | €17,379 | €28,116 | +€10,737 | +61.8% |
| Taxes | 450/3 | €17,379 | €28,116 | +€10,737 | +61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,418 | €2,010 | +€592 | +41.7% |
| Other operating charges | 640/8 | €334 | €278 | -€56 | -16.8% |
| Gross operating margin | 9900 | €49,732 | €55,881 | +€6,149 | +12.4% |
| Operating profit (loss) | 9901 | €47,980 | €53,593 | +€5,613 | +11.7% |
| Financial income | 75/76B | €266 | €709 | +€443 | +166.6% |
| Recurring financial income | 75 | €266 | €709 | +€443 | +166.6% |
| Financial charges | 65/66B | €177 | €282 | +€105 | +59.5% |
| Recurring financial charges | 65 | €177 | €282 | +€105 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | €48,069 | €54,020 | +€5,951 | +12.4% |
| Income taxes | 67/77 | €9,780 | €15,030 | +€5,250 | +53.7% |
| Profit (loss) for the period | 9904 | €38,289 | €38,990 | +€701 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,289 | €38,990 | +€701 | +1.8% |
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 11 October 2026 via checked.be.