COLLIENNE Gregor: 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.
COLLIENNE Gregor
Largest movements
- Tangible fixed assets -€6,038
down €6,038 (-61.2%), from €9,871 to €3,833
of which Plant, machinery and equipment: -€6,087
- Receivables within one year -€6,004
down €6,004 (-41.5%), from €14,460 to €8,456
of which Other amounts receivable: -€4,128
- Intangible fixed assets +€3,014
new in 2025: €3,014
- Deferred charges and accrued income +€262
up €262 (+40.2%), from €651 to €913
- Other debts -€13,160
down €13,160 (-17.9%), from €73,686 to €60,526
- Short-term financial debts +€12,244
up €12,244 (+257.0%), from €4,765 to €17,009
- Trade debts -€8,326
down €8,326 (-84.2%), from €9,893 to €1,567
- Profit (loss) carried forward +€7,667
up €7,667 (+6.6%), from -€116,363 to -€108,696
- Accrued charges and deferred income -€7,192
down €7,192 (-57.3%), from €12,542 to €5,350
- Write-downs -€20,250
down €20,250 (-100.0%), from €20,250 to €0
- Gross operating margin -€919
down €919 (-5.9%), from €15,684 to €14,764
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,982 | €16,216 | -€8,766 | -35.1% |
| Fixed assets | 21/28 | €9,871 | €6,847 | -€3,024 | -30.6% |
| Intangible fixed assets | 21 | - | €3,014 | +€3,014 | |
| Tangible fixed assets | 22/27 | €9,871 | €3,833 | -€6,038 | -61.2% |
| Plant, machinery and equipment | 23 | €9,503 | €3,416 | -€6,087 | -64.1% |
| Furniture and vehicles | 24 | €368 | €417 | +€49 | +13.3% |
| Current assets | 29/58 | €15,111 | €9,370 | -€5,742 | -38.0% |
| Amounts receivable within one year | 40/41 | €14,460 | €8,456 | -€6,004 | -41.5% |
| Trade receivables | 40 | €9,904 | €8,028 | -€1,876 | -18.9% |
| Other amounts receivable | 41 | €4,556 | €428 | -€4,128 | -90.6% |
| Deferred charges and accrued income | 490/1 | €651 | €913 | +€262 | +40.2% |
| Total equity and liabilities | 10/49 | €24,982 | €16,216 | -€8,766 | -35.1% |
| Equity | 10/15 | -€75,903 | -€68,236 | +€7,667 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,363 | -€108,696 | +€7,667 | +6.6% |
| Amounts payable | 17/49 | €100,886 | €84,452 | -€16,433 | -16.3% |
| Amounts payable within one year | 42/48 | €88,344 | €79,102 | -€9,242 | -10.5% |
| Financial debts | 43 | €4,765 | €17,009 | +€12,244 | +257.0% |
| Credit institutions | 430/8 | €4,765 | €17,009 | +€12,244 | +257.0% |
| Trade debts | 44 | €9,893 | €1,567 | -€8,326 | -84.2% |
| Suppliers | 440/4 | €9,893 | €1,567 | -€8,326 | -84.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,686 | €60,526 | -€13,160 | -17.9% |
| Accrued charges and deferred income | 492/3 | €12,542 | €5,350 | -€7,192 | -57.3% |
| Non-recurring operating income | 76A | €0 | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,745 | €5,774 | +€28 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,250 | €0 | -€20,250 | -100.0% |
| Other operating charges | 640/8 | €660 | €576 | -€84 | -12.8% |
| Non-recurring operating charges | 66A | €93 | €0 | -€93 | -100.0% |
| Gross operating margin | 9900 | €15,684 | €14,764 | -€919 | -5.9% |
| Operating profit (loss) | 9901 | -€11,065 | €8,415 | +€19,480 | |
| Financial income | 75/76B | €21 | €15 | -€7 | -31.3% |
| Recurring financial income | 75 | €21 | €15 | -€7 | -31.3% |
| Financial charges | 65/66B | €797 | €762 | -€35 | -4.4% |
| Recurring financial charges | 65 | €797 | €762 | -€35 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,842 | €7,667 | +€19,509 | |
| Profit (loss) for the period | 9904 | -€11,842 | €7,667 | +€19,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,842 | €7,667 | +€19,509 |
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 4 October 2026 via checked.be.