COLLIGNON GERARD: 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 GERARD
Largest movements
- Current investments +€32,858
up €32,858 (+83.6%), from €39,285 to €72,143
- Receivables within one year +€6,570
up €6,570 (+13.4%), from €48,867 to €55,437
of which Trade receivables: +€4,210
- Reserves +€35,160
up €35,160 (+31.3%), from €112,294 to €147,454
- Tax, wage and social debts +€5,714
up €5,714 (+630%), from €908 to €6,622
- Trade debts -€3,572
down €3,572 (-36.1%), from €9,904 to €6,333
- Gross operating margin +€35,234
up €35,234 (+272%), from €12,977 to €48,211
- Taxes +€8,579
up €8,579 (+108%), from €7,921 to €16,501
- Financial charges +€804
up €804 (+1,699%), from €47 to €852
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.
Derived cash bridge
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 | €247,057 | €284,360 | +€37,304 | +15.1% |
| Fixed assets | 21/28 | €574 | €0 | -€574 | -100% |
| Tangible fixed assets | 22/27 | €574 | €0 | -€574 | -100% |
| Plant, machinery and equipment | 23 | €574 | €0 | -€574 | -100% |
| Current assets | 29/58 | €246,482 | €284,360 | +€37,878 | +15.4% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Other amounts receivable | 291 | €95,000 | €95,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,629 | €2,299 | -€330 | -12.5% |
| Stocks | 30/36 | €2,629 | €2,299 | -€330 | -12.5% |
| Amounts receivable within one year | 40/41 | €48,867 | €55,437 | +€6,570 | +13.4% |
| Trade receivables | 40 | €1,277 | €5,487 | +€4,210 | +330% |
| Other amounts receivable | 41 | €47,590 | €49,950 | +€2,360 | +5.0% |
| Current investments | 50/53 | €39,285 | €72,143 | +€32,858 | +83.6% |
| Cash at bank and in hand | 54/58 | €58,962 | €58,718 | -€244 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,739 | €763 | -€976 | -56.1% |
| Total equity and liabilities | 10/49 | €247,057 | €284,360 | +€37,304 | +15.1% |
| Equity | 10/15 | €236,245 | €271,406 | +€35,161 | +14.9% |
| Contributions | 10/11 | €6,392 | €6,392 | = | 0.0% |
| Reserves | 13 | €112,294 | €147,454 | +€35,160 | +31.3% |
| Distributable reserves | 133 | €112,294 | €147,454 | +€35,160 | +31.3% |
| Profit (loss) carried forward | 14 | €117,559 | €117,560 | +€1 | 0.0% |
| Amounts payable | 17/49 | €10,812 | €12,954 | +€2,142 | +19.8% |
| Amounts payable within one year | 42/48 | €10,812 | €12,954 | +€2,142 | +19.8% |
| Trade debts | 44 | €9,904 | €6,333 | -€3,572 | -36.1% |
| Suppliers | 440/4 | €9,904 | €6,333 | -€3,572 | -36.1% |
| Taxes, remuneration and social security | 45 | €908 | €6,622 | +€5,714 | +630% |
| Taxes | 450/3 | €908 | €6,622 | +€5,714 | +630% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €519 | €574 | +€55 | +10.7% |
| Other operating charges | 640/8 | €828 | €769 | -€59 | -7.2% |
| Gross operating margin | 9900 | €12,977 | €48,211 | +€35,234 | +272% |
| Operating profit (loss) | 9901 | €11,630 | €46,868 | +€35,238 | +303% |
| Financial income | 75/76B | €5,716 | €5,645 | -€71 | -1.2% |
| Recurring financial income | 75 | €5,716 | €5,645 | -€71 | -1.2% |
| Financial charges | 65/66B | €47 | €852 | +€804 | +1,699% |
| Recurring financial charges | 65 | €47 | €852 | +€804 | +1,699% |
| Profit (loss) for the period before taxes | 9903 | €17,299 | €51,662 | +€34,363 | +199% |
| Income taxes | 67/77 | €7,921 | €16,501 | +€8,579 | +108% |
| Profit (loss) for the period | 9904 | €9,378 | €35,161 | +€25,784 | +275% |
| Profit (loss) for the period to be appropriated | 9905 | €9,378 | €35,161 | +€25,784 | +275% |
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 18 October 2026 via checked.be.