COLLETTE FRERES: 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 FRERES
Largest movements
- Tangible fixed assets +€18,646
up €18,646 (+65.0%), from €28,706 to €47,352
of which Furniture and vehicles: +€14,395
- Deferred charges and accrued income -€2,771
down €2,771 (-55.5%), from €4,996 to €2,226
- Receivables within one year +€2,639
up €2,639 (+29.6%), from €8,908 to €11,547
of which Other amounts receivable: +€2,490
- Other debts +€14,878
up €14,878, from €0 to €14,878
- Reserves -€12,809
down €12,809 (-21.5%), from €59,588 to €46,779
- Debts after one year +€11,295
up €11,295, from €0 to €11,295
- Current portion of long-term debt +€5,773
up €5,773 (+138%), from €4,183 to €9,957
- Tax, wage and social debts -€983
down €983 (-30.2%), from €3,255 to €2,272
of which Remuneration and social security: -€1,434
- Depreciation +€7,041
up €7,041 (+40.4%), from €17,413 to €24,454
- Gross operating margin -€6,334
down €6,334 (-16.9%), from €37,563 to €31,229
- Taxes -€3,919
down €3,919 (-69.3%), from €5,653 to €1,734
- Financial charges +€985
up €985 (+287%), from €343 to €1,328
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 | €72,616 | €90,864 | +€18,248 | +25.1% |
| Fixed assets | 21/28 | €28,900 | €47,546 | +€18,646 | +64.5% |
| Tangible fixed assets | 22/27 | €28,706 | €47,352 | +€18,646 | +65.0% |
| Plant, machinery and equipment | 23 | €730 | €4,982 | +€4,251 | +582% |
| Furniture and vehicles | 24 | €27,975 | €42,370 | +€14,395 | +51.5% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €43,716 | €43,318 | -€398 | -0.9% |
| Amounts receivable within one year | 40/41 | €8,908 | €11,547 | +€2,639 | +29.6% |
| Trade receivables | 40 | €656 | €805 | +€149 | +22.7% |
| Other amounts receivable | 41 | €8,252 | €10,742 | +€2,490 | +30.2% |
| Cash at bank and in hand | 54/58 | €29,812 | €29,545 | -€267 | -0.9% |
| Deferred charges and accrued income | 490/1 | €4,996 | €2,226 | -€2,771 | -55.5% |
| Total equity and liabilities | 10/49 | €72,616 | €90,864 | +€18,248 | +25.1% |
| Equity | 10/15 | €64,588 | €51,779 | -€12,809 | -19.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,588 | €46,779 | -€12,809 | -21.5% |
| Distributable reserves | 133 | €59,588 | €46,779 | -€12,809 | -21.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,028 | €39,085 | +€31,057 | +387% |
| Amounts payable after more than one year | 17 | €0 | €11,295 | +€11,295 | |
| Financial debts | 170/4 | €0 | €11,295 | +€11,295 | |
| Amounts payable within one year | 42/48 | €8,028 | €27,790 | +€19,762 | +246% |
| Current portion of amounts payable after more than one year | 42 | €4,183 | €9,957 | +€5,773 | +138% |
| Trade debts | 44 | €589 | €683 | +€94 | +15.9% |
| Suppliers | 440/4 | €589 | €683 | +€94 | +15.9% |
| Taxes, remuneration and social security | 45 | €3,255 | €2,272 | -€983 | -30.2% |
| Taxes | 450/3 | €381 | €833 | +€451 | +118% |
| Remuneration and social security | 454/9 | €2,874 | €1,440 | -€1,434 | -49.9% |
| Other amounts payable | 47/48 | €0 | €14,878 | +€14,878 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,413 | €24,454 | +€7,041 | +40.4% |
| Other operating charges | 640/8 | €748 | €1,046 | +€298 | +39.8% |
| Gross operating margin | 9900 | €37,563 | €31,229 | -€6,334 | -16.9% |
| Operating profit (loss) | 9901 | €19,402 | €5,730 | -€13,672 | -70.5% |
| Financial income | 75/76B | €1 | €23 | +€23 | +4,308% |
| Recurring financial income | 75 | €1 | €23 | +€23 | +4,308% |
| Financial charges | 65/66B | €343 | €1,328 | +€985 | +287% |
| Recurring financial charges | 65 | €343 | €1,328 | +€985 | +287% |
| Profit (loss) for the period before taxes | 9903 | €19,059 | €4,425 | -€14,634 | -76.8% |
| Income taxes | 67/77 | €5,653 | €1,734 | -€3,919 | -69.3% |
| Profit (loss) for the period | 9904 | €13,406 | €2,691 | -€10,715 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,406 | €2,691 | -€10,715 | -79.9% |
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 14 October 2026 via checked.be.