COLLEYE ATELIERS: 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.
What changed
COLLEYE ATELIERS
NACE 23.610, Manufacture of other non-metallic mineral products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€158,931
2024 · €229,098-€70,167
Equity
€1.5m
2024 · €1.5m-€29,776
Cash
€299,606
2024 · €183,113+€116,493
Balance sheet total
€2.0m
2024 · €2.0m+€29,716
Largest movements
Assets
- Cash +€116,493
up €116,493 (+63.6%), from €183,113 to €299,606
mainly Other debts (+€175,820) and Net result for the year (+€158,931)
- Receivables within one year -€61,664
down €61,664 (-31.8%), from €193,966 to €132,302
of which Trade receivables: -€58,688
- Tangible fixed assets -€27,850
down €27,850 (-2.2%), from €1.3m to €1.3m
of which Furniture and vehicles: -€33,184
Equity and liabilities
- Other debts +€175,820
up €175,820 (+77.3%), from €227,307 to €403,127
- Trade debts -€82,404
down €82,404 (-78.0%), from €105,693 to €23,289
- Reserves -€46,702
down €46,702 (-6.0%), from €784,150 to €737,448
of which Distributable reserves: -€41,398
- Debts after one year -€25,251
down €25,251 (-45.3%), from €55,749 to €30,497
Income statement
- Turnover +€778,737
new in 2025: €778,737
- Purchases and services +€446,192
new in 2025: €446,192
- Gross operating margin -€76,539
down €76,539 (-17.8%), from €430,004 to €353,465
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.
Result 2024
€229,098
Gross operating margin
-€76,539
Staff costs
+€1,154
Depreciation
-€3,516
Other operating charges
+€4,833
Financial income
+€4,091
Financial charges
-€1,147
Taxes
+€959
Result 2025
€158,931
raises the resultlowers the result
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.
From operations
+€411,226
Investment
-€81,569
Financing
-€213,164
Cash 2024
€183,113
From operations (derived)
+€411,226
Net result for the year
+€158,931
Depreciation
+€109,419
Stocks and contracts
+€10,969
Receivables within one year
+€61,664
Deferred charges and accrued income
-€13,706
Provisions
-€1,768
Trade debts
-€82,404
Tax, wage and social debts
-€7,723
Other debts
+€175,820
Accrued charges and deferred income
+€25
Investment (derived)
-€81,569
Investment in fixed assets (net)
-€81,569
Financing
-€213,164
Debts after one year
-€25,251
Current portion of long-term debt
+€794
Contributions, distributions and other
-€188,707
Cash 2025
€299,606
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,953,388 | €1,983,104 | +€29,716 | +1.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,294,558 | €1,266,709 | -€27,850 | -2.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,292,337 | €1,264,488 | -€27,850 | -2.2% |
| Land and buildings | 22 | €1,190,610 | €1,198,856 | +€8,246 | +0.7% |
| Plant, machinery and equipment | 23 | €9,527 | €6,615 | -€2,911 | -30.6% |
| Furniture and vehicles | 24 | €92,201 | €59,016 | -€33,184 | -36.0% |
| Financial fixed assets | 28 | €2,221 | €2,221 | = | 0.0% |
| Current assets | 29/58 | €658,829 | €716,395 | +€57,566 | +8.7% |
| Stocks and contracts in progress | 3 | €277,969 | €267,000 | -€10,969 | -3.9% |
| Stocks | 30/36 | €277,969 | €267,000 | -€10,969 | -3.9% |
| Amounts receivable within one year | 40/41 | €193,966 | €132,302 | -€61,664 | -31.8% |
| Trade receivables | 40 | €184,356 | €125,668 | -€58,688 | -31.8% |
| Other amounts receivable | 41 | €9,610 | €6,635 | -€2,975 | -31.0% |
| Cash at bank and in hand | 54/58 | €183,113 | €299,606 | +€116,493 | +63.6% |
| Deferred charges and accrued income | 490/1 | €3,781 | €17,487 | +€13,706 | +362% |
| Total equity and liabilities | 10/49 | €1,953,388 | €1,983,104 | +€29,716 | +1.5% |
| Equity | 10/15 | €1,511,646 | €1,481,870 | -€29,776 | -2.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €784,150 | €737,448 | -€46,702 | -6.0% |
| Non-distributable reserves | 130/1 | €13,868 | €13,868 | = | 0.0% |
| Legal reserve | 130 | €13,868 | €13,868 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,000 | €46,696 | -€5,304 | -10.2% |
| Distributable reserves | 133 | €718,282 | €676,884 | -€41,398 | -5.8% |
| Profit (loss) carried forward | 14 | €610,835 | €610,835 | = | 0.0% |
| Investment grants | 15 | €54,161 | €71,087 | +€16,926 | +31.3% |
| Provisions and deferred taxes | 16 | €17,333 | €15,565 | -€1,768 | -10.2% |
| Deferred taxes | 168 | €17,333 | €15,565 | -€1,768 | -10.2% |
| Amounts payable | 17/49 | €424,408 | €485,669 | +€61,260 | +14.4% |
| Amounts payable after more than one year | 17 | €55,749 | €30,497 | -€25,251 | -45.3% |
| Financial debts | 170/4 | €55,749 | €30,497 | -€25,251 | -45.3% |
| Amounts payable within one year | 42/48 | €368,660 | €455,146 | +€86,487 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €24,457 | €25,251 | +€794 | +3.2% |
| Trade debts | 44 | €105,693 | €23,289 | -€82,404 | -78.0% |
| Suppliers | 440/4 | €105,693 | €23,289 | -€82,404 | -78.0% |
| Taxes, remuneration and social security | 45 | €11,203 | €3,479 | -€7,723 | -68.9% |
| Taxes | 450/3 | €11,203 | €3,479 | -€7,723 | -68.9% |
| Other amounts payable | 47/48 | €227,307 | €403,127 | +€175,820 | +77.3% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Turnover | 70 | - | €778,737 | +€778,737 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €446,192 | +€446,192 | |
| Remuneration, social security and pensions | 62 | €1,154 | - | -€1,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,902 | €109,419 | +€3,516 | +3.3% |
| Other operating charges | 640/8 | €17,236 | €12,403 | -€4,833 | -28.0% |
| Gross operating margin | 9900 | €430,004 | €353,465 | -€76,539 | -17.8% |
| Operating profit (loss) | 9901 | €305,713 | €231,643 | -€74,070 | -24.2% |
| Financial income | 75/76B | €3,432 | €7,523 | +€4,091 | +119% |
| Recurring financial income | 75 | €3,432 | €7,523 | +€4,091 | +119% |
| Financial charges | 65/66B | €11,247 | €12,394 | +€1,147 | +10.2% |
| Recurring financial charges | 65 | €11,247 | €12,394 | +€1,147 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €297,898 | €226,772 | -€71,126 | -23.9% |
| Transfer from deferred taxes | 780 | €1,768 | €1,768 | = | 0.0% |
| Income taxes | 67/77 | €70,568 | €69,609 | -€959 | -1.4% |
| Profit (loss) for the period | 9904 | €229,098 | €158,931 | -€70,167 | -30.6% |
| Transfer from tax-exempt reserves | 789 | €5,304 | €5,304 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €234,402 | €164,235 | -€70,167 | -29.9% |
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 19 October 2026 via checked.be.