COLLIM: 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.
COLLIM
Largest movements
- Stocks and contracts +€52,968
up €52,968 (+26.9%), from €196,607 to €249,575
- Tangible fixed assets +€15,655
up €15,655 (+88.9%), from €17,614 to €33,269
of which Furniture and vehicles: +€16,182
- Receivables within one year +€13,414
up €13,414 (+53.6%), from €25,009 to €38,423
of which Other amounts receivable: +€12,096
- Cash +€6,768
up €6,768 (+21.7%), from €31,163 to €37,931
mainly Trade debts (+€31,602) and Net result for the year (+€22,722)
- Trade debts +€31,602
up €31,602 (+83.1%), from €38,025 to €69,627
- Reserves +€22,723
up €22,723 (+42.1%), from €53,912 to €76,635
- Debts after one year +€20,000
up €20,000 (+30.3%), from €66,000 to €86,000
- Other debts +€15,000
up €15,000 (+15.0%), from €100,000 to €115,000
- Gross operating margin +€5,220
up €5,220 (+11.5%), from €45,454 to €50,674
- Depreciation +€2,531
up €2,531 (+59.7%), from €4,239 to €6,770
- Write-downs -€1,068
down €1,068 (-74.8%), from €1,427 to €359
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 | €271,797 | €360,933 | +€89,136 | +32.8% |
| Fixed assets | 21/28 | €17,614 | €33,269 | +€15,655 | +88.9% |
| Tangible fixed assets | 22/27 | €17,614 | €33,269 | +€15,655 | +88.9% |
| Plant, machinery and equipment | 23 | €1,108 | €581 | -€527 | -47.6% |
| Furniture and vehicles | 24 | €16,506 | €32,688 | +€16,182 | +98.0% |
| Current assets | 29/58 | €254,183 | €327,664 | +€73,481 | +28.9% |
| Stocks and contracts in progress | 3 | €196,607 | €249,575 | +€52,968 | +26.9% |
| Stocks | 30/36 | €196,607 | €249,575 | +€52,968 | +26.9% |
| Amounts receivable within one year | 40/41 | €25,009 | €38,423 | +€13,414 | +53.6% |
| Trade receivables | 40 | €14,574 | €15,893 | +€1,319 | +9.0% |
| Other amounts receivable | 41 | €10,434 | €22,530 | +€12,096 | +115.9% |
| Cash at bank and in hand | 54/58 | €31,163 | €37,931 | +€6,768 | +21.7% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,735 | +€331 | +23.6% |
| Total equity and liabilities | 10/49 | €271,797 | €360,933 | +€89,136 | +32.8% |
| Equity | 10/15 | €63,912 | €86,635 | +€22,723 | +35.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €53,912 | €76,635 | +€22,723 | +42.1% |
| Distributable reserves | 133 | €53,912 | €76,635 | +€22,723 | +42.1% |
| Amounts payable | 17/49 | €207,885 | €274,298 | +€66,413 | +31.9% |
| Amounts payable after more than one year | 17 | €66,000 | €86,000 | +€20,000 | +30.3% |
| Financial debts | 170/4 | €66,000 | €86,000 | +€20,000 | +30.3% |
| Amounts payable within one year | 42/48 | €141,885 | €188,298 | +€46,413 | +32.7% |
| Trade debts | 44 | €38,025 | €69,627 | +€31,602 | +83.1% |
| Suppliers | 440/4 | €38,025 | €69,627 | +€31,602 | +83.1% |
| Advances received on contracts in progress | 46 | €3,859 | €2,938 | -€921 | -23.9% |
| Taxes, remuneration and social security | 45 | - | €733 | +€733 | |
| Taxes | 450/3 | - | €733 | +€733 | |
| Other amounts payable | 47/48 | €100,000 | €115,000 | +€15,000 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,239 | €6,770 | +€2,531 | +59.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,427 | €359 | -€1,068 | -74.8% |
| Other operating charges | 640/8 | €581 | €921 | +€340 | +58.6% |
| Gross operating margin | 9900 | €45,454 | €50,674 | +€5,220 | +11.5% |
| Operating profit (loss) | 9901 | €39,207 | €42,624 | +€3,417 | +8.7% |
| Financial income | 75/76B | €204 | €2 | -€202 | -99.0% |
| Recurring financial income | 75 | €204 | €2 | -€202 | -99.0% |
| Financial charges | 65/66B | €10,512 | €10,795 | +€283 | +2.7% |
| Recurring financial charges | 65 | €10,512 | €10,795 | +€283 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €28,899 | €31,831 | +€2,932 | +10.1% |
| Income taxes | 67/77 | €9,012 | €9,109 | +€97 | +1.1% |
| Profit (loss) for the period | 9904 | €19,887 | €22,722 | +€2,835 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,887 | €22,722 | +€2,835 | +14.3% |
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 9 October 2026 via checked.be.