COLLIGNON: 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.
COLLIGNON
Largest movements
- Receivables within one year +€6,322
up €6,322 (+100.0%), from €6,325 to €12,647
- Tangible fixed assets -€5,370
down €5,370 (-24.9%), from €21,582 to €16,212
- Cash -€4,915
down €4,915 (-63.7%), from €7,715 to €2,800
mainly Receivables within one year (-€6,322) and Tax, wage and social debts (-€3,076)
- Tax, wage and social debts -€3,076
down €3,076 (-67.0%), from €4,588 to €1,512
- Debts after one year -€2,863
down €2,863 (-29.3%), from €9,775 to €6,912
- Profit (loss) carried forward +€1,545
up €1,545, from -€1,420 to €125
- Gross operating margin -€16,733
down €16,733 (-63.5%), from €26,341 to €9,608
- Taxes -€3,295
down €3,295 (-71.7%), from €4,594 to €1,299
- Financial charges -€372
down €372 (-29.9%), from €1,246 to €874
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 | €36,403 | €32,520 | -€3,882 | -10.7% |
| Fixed assets | 21/28 | €21,582 | €16,212 | -€5,370 | -24.9% |
| Tangible fixed assets | 22/27 | €21,582 | €16,212 | -€5,370 | -24.9% |
| Furniture and vehicles | 24 | €21,582 | €16,212 | -€5,370 | -24.9% |
| Current assets | 29/58 | €14,821 | €16,309 | +€1,487 | +10.0% |
| Amounts receivable within one year | 40/41 | €6,325 | €12,647 | +€6,322 | +100.0% |
| Other amounts receivable | 41 | €6,325 | €12,647 | +€6,322 | +100.0% |
| Cash at bank and in hand | 54/58 | €7,715 | €2,800 | -€4,915 | -63.7% |
| Deferred charges and accrued income | 490/1 | €781 | €862 | +€80 | +10.3% |
| Total equity and liabilities | 10/49 | €36,403 | €32,520 | -€3,882 | -10.7% |
| Equity | 10/15 | €18,640 | €20,185 | +€1,545 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 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 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,420 | €125 | +€1,545 | |
| Amounts payable | 17/49 | €17,763 | €12,336 | -€5,427 | -30.6% |
| Amounts payable after more than one year | 17 | €9,775 | €6,912 | -€2,863 | -29.3% |
| Financial debts | 170/4 | €9,775 | €6,912 | -€2,863 | -29.3% |
| Amounts payable within one year | 42/48 | €7,988 | €5,424 | -€2,564 | -32.1% |
| Current portion of amounts payable after more than one year | 42 | €2,677 | €2,863 | +€186 | +7.0% |
| Trade debts | 44 | €723 | €1,049 | +€326 | +45.0% |
| Suppliers | 440/4 | €723 | €1,049 | +€326 | +45.0% |
| Taxes, remuneration and social security | 45 | €4,588 | €1,512 | -€3,076 | -67.0% |
| Taxes | 450/3 | €4,588 | €1,512 | -€3,076 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,267 | €5,370 | +€103 | +1.9% |
| Other operating charges | 640/8 | €387 | €520 | +€133 | +34.4% |
| Gross operating margin | 9900 | €26,341 | €9,608 | -€16,733 | -63.5% |
| Operating profit (loss) | 9901 | €20,687 | €3,718 | -€16,969 | -82.0% |
| Financial charges | 65/66B | €1,246 | €874 | -€372 | -29.9% |
| Recurring financial charges | 65 | €1,246 | €874 | -€372 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €19,440 | €2,844 | -€16,596 | -85.4% |
| Income taxes | 67/77 | €4,594 | €1,299 | -€3,295 | -71.7% |
| Profit (loss) for the period | 9904 | €14,846 | €1,545 | -€13,301 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,846 | €1,545 | -€13,301 | -89.6% |
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 11 October 2026 via checked.be.