COLLIENNE-MASSILLON: 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.
COLLIENNE-MASSILLON
Largest movements
- Stocks and contracts -€22,147
down €22,147 (-34.6%), from €63,916 to €41,769
- Receivables within one year +€5,694
up €5,694 (+101%), from €5,613 to €11,307
- Tangible fixed assets -€1,827
down €1,827 (-12.3%), from €14,883 to €13,056
of which Furniture and vehicles: -€2,149
- Cash +€1,150
up €1,150 (+10.3%), from €11,192 to €12,341
mainly Stocks and contracts (+€22,147) and Trade debts (+€16,502)
- Trade debts +€16,502
up €16,502 (+14.5%), from €113,986 to €130,488
- Profit (loss) carried forward -€16,448
down €16,448 (-14.0%), from -€117,520 to -€133,968
- Other debts -€15,676
down €15,676 (-38.3%), from €40,887 to €25,212
- Tax, wage and social debts -€10,422
down €10,422 (-27.6%), from €37,706 to €27,284
- Current portion of long-term debt +€8,628
up €8,628 (+591%), from €1,459 to €10,087
- Purchases and services +€254,197
new in 2026: €254,197
- Gross operating margin +€10,586
up €10,586 (+4.2%), from €254,700 to €265,286
- Staff costs +€5,013
up €5,013 (+1.9%), from €268,525 to €273,538
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,603 | €78,473 | -€17,130 | -17.9% |
| Fixed assets | 21/28 | €14,883 | €13,056 | -€1,827 | -12.3% |
| Tangible fixed assets | 22/27 | €14,883 | €13,056 | -€1,827 | -12.3% |
| Land and buildings | 22 | €7,544 | €7,073 | -€472 | -6.3% |
| Plant, machinery and equipment | 23 | - | €793 | +€793 | |
| Furniture and vehicles | 24 | €7,339 | €5,190 | -€2,149 | -29.3% |
| Current assets | 29/58 | €80,721 | €65,417 | -€15,304 | -19.0% |
| Stocks and contracts in progress | 3 | €63,916 | €41,769 | -€22,147 | -34.6% |
| Stocks | 30/36 | €63,916 | €41,769 | -€22,147 | -34.6% |
| Amounts receivable within one year | 40/41 | €5,613 | €11,307 | +€5,694 | +101% |
| Other amounts receivable | 41 | €5,613 | €11,307 | +€5,694 | +101% |
| Cash at bank and in hand | 54/58 | €11,192 | €12,341 | +€1,150 | +10.3% |
| Total equity and liabilities | 10/49 | €95,603 | €78,473 | -€17,130 | -17.9% |
| Equity | 10/15 | -€98,435 | -€114,883 | -€16,448 | -16.7% |
| Reserves | 13 | €19,085 | €19,085 | = | 0.0% |
| Distributable reserves | 133 | €19,085 | €19,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,520 | -€133,968 | -€16,448 | -14.0% |
| Amounts payable | 17/49 | €194,038 | €193,356 | -€682 | -0.4% |
| Amounts payable within one year | 42/48 | €194,038 | €193,071 | -€967 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €1,459 | €10,087 | +€8,628 | +591% |
| Trade debts | 44 | €113,986 | €130,488 | +€16,502 | +14.5% |
| Suppliers | 440/4 | €113,986 | €130,488 | +€16,502 | +14.5% |
| Taxes, remuneration and social security | 45 | €37,706 | €27,284 | -€10,422 | -27.6% |
| Remuneration and social security | 454/9 | €37,706 | €27,284 | -€10,422 | -27.6% |
| Other amounts payable | 47/48 | €40,887 | €25,212 | -€15,676 | -38.3% |
| Accrued charges and deferred income | 492/3 | - | €285 | +€285 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €254,197 | +€254,197 | |
| Remuneration, social security and pensions | 62 | €268,525 | €273,538 | +€5,013 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,812 | €2,819 | +€7 | +0.2% |
| Other operating charges | 640/8 | €3,442 | €1,558 | -€1,884 | -54.7% |
| Gross operating margin | 9900 | €254,700 | €265,286 | +€10,586 | +4.2% |
| Operating profit (loss) | 9901 | -€20,079 | -€12,629 | +€7,450 | +37.1% |
| Financial income | 75/76B | €24 | €126 | +€102 | +430% |
| Recurring financial income | 75 | €24 | €126 | +€102 | +430% |
| Non-recurring financial income | 76B | - | €126 | +€126 | |
| Financial charges | 65/66B | €3,449 | €3,945 | +€495 | +14.4% |
| Recurring financial charges | 65 | €3,406 | €552 | -€2,854 | -83.8% |
| Non-recurring financial charges | 66B | €44 | €3,393 | +€3,349 | +7,673% |
| Profit (loss) for the period before taxes | 9903 | -€23,505 | -€16,448 | +€7,057 | +30.0% |
| Profit (loss) for the period | 9904 | -€23,505 | -€16,448 | +€7,057 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,505 | -€16,448 | +€7,057 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.