COLLIER RETAIL: 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.
COLLIER RETAIL
Largest movements
- Cash -€284,908
down €284,908 (-87.0%), from €327,488 to €42,580
mainly Trade debts (-€613,011) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets -€171,643
down €171,643 (-5.3%), from €3.2m to €3.0m
- Trade debts -€613,011
down €613,011 (-90.9%), from €674,192 to €61,181
- Debts after one year +€89,518
up €89,518 (+4.2%), from €2.2m to €2.2m
of which Trade debts: +€106,551
- Gross operating margin +€174,923
up €174,923 (+31.6%), from €553,459 to €728,382
- Depreciation +€139,515
up €139,515 (+135.4%), from €103,055 to €242,570
- Staff costs +€119,406
up €119,406 (+48.1%), from €248,405 to €367,811
- Other operating charges -€82,683
down €82,683 (-78.6%), from €105,208 to €22,525
- Financial charges +€41,828
up €41,828 (+116.7%), from €35,828 to €77,656
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
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 | €4,008,650 | €3,538,262 | -€470,388 | -11.7% |
| Formation expenses | 20 | €71,323 | €57,058 | -€14,265 | -20.0% |
| Fixed assets | 21/28 | €3,253,092 | €3,061,449 | -€191,643 | -5.9% |
| Intangible fixed assets | 21 | €40,000 | €20,000 | -€20,000 | -50.0% |
| Tangible fixed assets | 22/27 | €3,212,842 | €3,041,199 | -€171,643 | -5.3% |
| Land and buildings | 22 | €2,227,745 | €2,155,233 | -€72,512 | -3.3% |
| Plant, machinery and equipment | 23 | €852,755 | €783,155 | -€69,600 | -8.2% |
| Furniture and vehicles | 24 | €3,333 | €1,998 | -€1,336 | -40.1% |
| Leasing and similar rights | 25 | €80,225 | €58,782 | -€21,443 | -26.7% |
| Other tangible fixed assets | 26 | €48,784 | €42,032 | -€6,752 | -13.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €684,236 | €419,755 | -€264,481 | -38.7% |
| Stocks and contracts in progress | 3 | €201,788 | €238,611 | +€36,823 | +18.2% |
| Stocks | 30/36 | €201,788 | €238,611 | +€36,823 | +18.2% |
| Amounts receivable within one year | 40/41 | €141,777 | €104,349 | -€37,428 | -26.4% |
| Trade receivables | 40 | €89,255 | €92,505 | +€3,250 | +3.6% |
| Other amounts receivable | 41 | €52,522 | €11,845 | -€40,678 | -77.4% |
| Cash at bank and in hand | 54/58 | €327,488 | €42,580 | -€284,908 | -87.0% |
| Deferred charges and accrued income | 490/1 | €13,182 | €34,214 | +€21,032 | +159.6% |
| Total equity and liabilities | 10/49 | €4,008,650 | €3,538,262 | -€470,388 | -11.7% |
| Equity | 10/15 | €933,678 | €912,248 | -€21,430 | -2.3% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €828,678 | €807,248 | -€21,430 | -2.6% |
| Distributable reserves | 133 | €828,678 | €807,248 | -€21,430 | -2.6% |
| Amounts payable | 17/49 | €3,074,972 | €2,626,014 | -€448,958 | -14.6% |
| Amounts payable after more than one year | 17 | €2,150,167 | €2,239,684 | +€89,518 | +4.2% |
| Financial debts | 170/4 | €1,902,408 | €1,885,375 | -€17,033 | -0.9% |
| Trade debts | 175 | €247,759 | €354,309 | +€106,551 | +43.0% |
| Amounts payable within one year | 42/48 | €924,806 | €386,330 | -€538,476 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €168,921 | €205,664 | +€36,743 | +21.8% |
| Trade debts | 44 | €674,192 | €61,181 | -€613,011 | -90.9% |
| Suppliers | 440/4 | €674,192 | €61,181 | -€613,011 | -90.9% |
| Taxes, remuneration and social security | 45 | €54,012 | €59,100 | +€5,088 | +9.4% |
| Taxes | 450/3 | - | €9,532 | +€9,532 | |
| Remuneration and social security | 454/9 | €54,012 | €49,568 | -€4,444 | -8.2% |
| Other amounts payable | 47/48 | €27,681 | €60,385 | +€32,704 | +118.1% |
| Remuneration, social security and pensions | 62 | €248,405 | €367,811 | +€119,406 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,055 | €242,570 | +€139,515 | +135.4% |
| Other operating charges | 640/8 | €105,208 | €22,525 | -€82,683 | -78.6% |
| Non-recurring operating charges | 66A | - | €5,408 | +€5,408 | |
| Gross operating margin | 9900 | €553,459 | €728,382 | +€174,923 | +31.6% |
| Operating profit (loss) | 9901 | €96,792 | €90,069 | -€6,722 | -6.9% |
| Financial income | 75/76B | €16,274 | €26,689 | +€10,415 | +64.0% |
| Recurring financial income | 75 | €16,274 | €26,689 | +€10,415 | +64.0% |
| Financial charges | 65/66B | €35,828 | €77,656 | +€41,828 | +116.7% |
| Recurring financial charges | 65 | €35,828 | €77,656 | +€41,828 | +116.7% |
| Profit (loss) for the period before taxes | 9903 | €77,238 | €39,102 | -€38,136 | -49.4% |
| Income taxes | 67/77 | €746 | €532 | -€214 | -28.7% |
| Profit (loss) for the period | 9904 | €76,492 | €38,570 | -€37,922 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,492 | €38,570 | -€37,922 | -49.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.