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Collibri: 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.

What changed

Collibri

BE 0752.837.883
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€30,372
2024 · €41,415-€11,043
Equity
€31,678
2024 · €1,306+€30,372
Cash
€5,152
2024 · €24,363-€19,211
Balance sheet total
€56,669
2024 · €103,304-€46,635

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€30,515

    down €30,515 (-57.0%), from €53,505 to €22,990

    of which Other amounts receivable: -€35,476

  • Cash -€19,211

    down €19,211 (-78.9%), from €24,363 to €5,152

    mainly Other debts (-€79,281) and Investment in fixed assets (net) (-€9,446)

  • Tangible fixed assets +€8,265

    up €8,265 (+41.4%), from €19,961 to €28,226

    of which Other tangible fixed assets: +€8,265

  • Receivables after one year -€5,164

    down €5,164 (-100.0%), from €5,164 to €0

Equity and liabilities
  • Other debts -€79,281

    down €79,281 (-89.1%), from €89,000 to €9,719

  • Reserves +€30,372

    up €30,372 (+3767.1%), from €806 to €31,178

  • Tax, wage and social debts +€2,607

    up €2,607 (+21.1%), from €12,352 to €14,959

    of which Remuneration and social security: +€2,100

Income statement
  • Gross operating margin -€9,548

    down €9,548 (-17.9%), from €53,264 to €43,715

  • Financial income -€1,275

    down €1,275 (-100.0%), from €1,275 to €0

  • Depreciation +€1,120

    up €1,120 (+1831.1%), from €61 to €1,181

  • Taxes -€973

    down €973 (-8.5%), from €11,406 to €10,433

From the 2024 result to the 2025 result

effect on the 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 €41,415
Gross operating margin -€9,548
Depreciation -€1,120
Other operating charges -€157
Financial income -€1,275
Financial charges +€84
Taxes +€973
Result 2025 €30,372

Cash bridge derived

cash 2024 to 2025

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 -€9,764
Investment -€9,446
Financing €0
Cash 2024 €24,363
Net result for the year +€30,372
Depreciation +€1,181
Receivables after one year +€5,164
Receivables within one year +€30,515
Deferred charges and accrued income +€10
Trade debts -€333
Tax, wage and social debts +€2,607
Other debts -€79,281
Investment in fixed assets (net) -€9,446
Cash 2025 €5,152
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €103,304 €56,669 -€46,635 -45.1%
Fixed assets 21/28 €19,961 €28,226 +€8,265 +41.4%
Tangible fixed assets 22/27 €19,961 €28,226 +€8,265 +41.4%
Furniture and vehicles 24 €17,873 €17,873 = 0.0%
Other tangible fixed assets 26 €2,088 €10,353 +€8,265 +395.9%
Current assets 29/58 €83,343 €28,443 -€54,900 -65.9%
Amounts receivable after more than one year 29 €5,164 €0 -€5,164 -100.0%
Other amounts receivable 291 €5,164 €0 -€5,164 -100.0%
Amounts receivable within one year 40/41 €53,505 €22,990 -€30,515 -57.0%
Trade receivables 40 €18,029 €22,990 +€4,961 +27.5%
Other amounts receivable 41 €35,476 €0 -€35,476 -100.0%
Cash at bank and in hand 54/58 €24,363 €5,152 -€19,211 -78.9%
Deferred charges and accrued income 490/1 €311 €301 -€10 -3.3%
Total equity and liabilities 10/49 €103,304 €56,669 -€46,635 -45.1%
Equity 10/15 €1,306 €31,678 +€30,372 +2325.1%
Contributions 10/11 €500 €500 = 0.0%
Reserves 13 €806 €31,178 +€30,372 +3767.1%
Distributable reserves 133 €806 €31,178 +€30,372 +3767.1%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €101,998 €24,991 -€77,007 -75.5%
Amounts payable within one year 42/48 €101,998 €24,991 -€77,007 -75.5%
Trade debts 44 €646 €313 -€333 -51.6%
Suppliers 440/4 €646 €313 -€333 -51.6%
Taxes, remuneration and social security 45 €12,352 €14,959 +€2,607 +21.1%
Taxes 450/3 €12,352 €12,859 +€507 +4.1%
Remuneration and social security 454/9 - €2,100 +€2,100
Other amounts payable 47/48 €89,000 €9,719 -€79,281 -89.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €61 €1,181 +€1,120 +1831.1%
Other operating charges 640/8 €505 €663 +€157 +31.1%
Gross operating margin 9900 €53,264 €43,715 -€9,548 -17.9%
Operating profit (loss) 9901 €52,697 €41,872 -€10,825 -20.5%
Financial income 75/76B €1,275 €0 -€1,275 -100.0%
Recurring financial income 75 €1,275 €0 -€1,275 -100.0%
Financial charges 65/66B €1,152 €1,067 -€84 -7.3%
Recurring financial charges 65 €1,152 €1,067 -€84 -7.3%
Profit (loss) for the period before taxes 9903 €52,820 €40,805 -€12,016 -22.7%
Income taxes 67/77 €11,406 €10,433 -€973 -8.5%
Profit (loss) for the period 9904 €41,415 €30,372 -€11,043 -26.7%
Profit (loss) for the period to be appropriated 9905 €41,415 €30,372 -€11,043 -26.7%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.