COLLIN-PAREZ ASSURANCES: 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.
COLLIN-PAREZ ASSURANCES
Largest movements
- Tangible fixed assets -€7,490
down €7,490 (-13.9%), from €53,850 to €46,360
of which Land and buildings: -€9,313
- Cash +€6,058
up €6,058 (+5.4%), from €112,922 to €118,980
mainly Net result for the year (+€31,490) and Depreciation (+€9,488)
- Receivables within one year +€2,921
up €2,921 (+25.4%), from €11,496 to €14,417
- Reserves +€21,525
up €21,525 (+40.7%), from €52,938 to €74,463
- Other debts -€12,178
down €12,178 (-66.0%), from €18,454 to €6,276
- Debts after one year -€9,743
down €9,743 (-14.9%), from €65,232 to €55,489
- Gross operating margin +€11,878
up €11,878 (+22.1%), from €53,794 to €65,672
- Taxes +€2,779
up €2,779 (+22.2%), from €12,508 to €15,287
- Depreciation +€946
up €946 (+11.1%), from €8,541 to €9,488
- Other operating charges -€807
down €807 (-19.3%), from €4,177 to €3,370
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 | €191,025 | €190,709 | -€316 | -0.2% |
| Fixed assets | 21/28 | €53,850 | €46,360 | -€7,490 | -13.9% |
| Tangible fixed assets | 22/27 | €53,850 | €46,360 | -€7,490 | -13.9% |
| Land and buildings | 22 | €53,850 | €44,537 | -€9,313 | -17.3% |
| Plant, machinery and equipment | 23 | - | €1,824 | +€1,824 | |
| Current assets | 29/58 | €137,175 | €144,349 | +€7,174 | +5.2% |
| Amounts receivable within one year | 40/41 | €11,496 | €14,417 | +€2,921 | +25.4% |
| Trade receivables | 40 | €11,496 | €14,417 | +€2,921 | +25.4% |
| Cash at bank and in hand | 54/58 | €112,922 | €118,980 | +€6,058 | +5.4% |
| Deferred charges and accrued income | 490/1 | €12,757 | €10,951 | -€1,805 | -14.2% |
| Total equity and liabilities | 10/49 | €191,025 | €190,709 | -€316 | -0.2% |
| Equity | 10/15 | €82,128 | €103,653 | +€21,525 | +26.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €52,938 | €74,463 | +€21,525 | +40.7% |
| Distributable reserves | 133 | €52,938 | €74,463 | +€21,525 | +40.7% |
| Profit (loss) carried forward | 14 | €21,130 | €21,130 | = | 0.0% |
| Amounts payable | 17/49 | €108,897 | €87,056 | -€21,841 | -20.1% |
| Amounts payable after more than one year | 17 | €65,232 | €55,489 | -€9,743 | -14.9% |
| Financial debts | 170/4 | €65,232 | €55,489 | -€9,743 | -14.9% |
| Amounts payable within one year | 42/48 | €43,665 | €31,567 | -€12,098 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €9,278 | €9,743 | +€465 | +5.0% |
| Trade debts | 44 | €4,113 | €2,753 | -€1,360 | -33.1% |
| Suppliers | 440/4 | €4,113 | €2,753 | -€1,360 | -33.1% |
| Taxes, remuneration and social security | 45 | €11,820 | €12,795 | +€975 | +8.3% |
| Taxes | 450/3 | €11,820 | €12,795 | +€975 | +8.3% |
| Other amounts payable | 47/48 | €18,454 | €6,276 | -€12,178 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,541 | €9,488 | +€946 | +11.1% |
| Other operating charges | 640/8 | €4,177 | €3,370 | -€807 | -19.3% |
| Gross operating margin | 9900 | €53,794 | €65,672 | +€11,878 | +22.1% |
| Operating profit (loss) | 9901 | €41,076 | €52,815 | +€11,739 | +28.6% |
| Financial charges | 65/66B | €6,360 | €6,038 | -€322 | -5.1% |
| Recurring financial charges | 65 | €6,360 | €6,038 | -€322 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €34,716 | €46,777 | +€12,061 | +34.7% |
| Income taxes | 67/77 | €12,508 | €15,287 | +€2,779 | +22.2% |
| Profit (loss) for the period | 9904 | €22,208 | €31,490 | +€9,282 | +41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,208 | €31,490 | +€9,282 | +41.8% |
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 26 October 2026 via checked.be.