COLLIN PARIS: 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 PARIS
Largest movements
- Tangible fixed assets -€31,507
down €31,507 (-32.6%), from €96,584 to €65,077
of which Land and buildings: -€15,873
- Stocks and contracts +€18,986
up €18,986 (+45.8%), from €41,429 to €60,415
- Receivables within one year -€8,903
down €8,903 (-26.3%), from €33,800 to €24,896
of which Trade receivables: -€9,648
- Cash +€6,297
up €6,297 (+7.5%), from €83,836 to €90,133
mainly Depreciation (+€27,897) and Receivables within one year (+€8,903)
- Debts after one year -€11,667
down €11,667 (-63.7%), from €18,329 to €6,662
- Profit (loss) carried forward -€6,151
down €6,151 (-6.9%), from -€89,474 to -€95,626
- Gross operating margin +€21,041
up €21,041 (+685%), from €3,071 to €24,111
- Financial income +€2,510
up €2,510, from €0 to €2,510
of which Non-recurring financial income: +€2,510
- Financial charges -€2,466
down €2,466 (-46.3%), from €5,326 to €2,861
- Depreciation +€1,561
up €1,561 (+5.9%), from €26,336 to €27,897
- Other operating charges -€760
down €760 (-30.9%), from €2,457 to €1,697
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 | €260,145 | €244,068 | -€16,076 | -6.2% |
| Fixed assets | 21/28 | €96,584 | €65,077 | -€31,507 | -32.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €96,584 | €65,077 | -€31,507 | -32.6% |
| Land and buildings | 22 | €57,245 | €41,373 | -€15,873 | -27.7% |
| Plant, machinery and equipment | 23 | €10,918 | €2,064 | -€8,854 | -81.1% |
| Furniture and vehicles | 24 | €28,420 | €21,640 | -€6,780 | -23.9% |
| Current assets | 29/58 | €163,561 | €178,991 | +€15,430 | +9.4% |
| Stocks and contracts in progress | 3 | €41,429 | €60,415 | +€18,986 | +45.8% |
| Stocks | 30/36 | €41,429 | €60,415 | +€18,986 | +45.8% |
| Amounts receivable within one year | 40/41 | €33,800 | €24,896 | -€8,903 | -26.3% |
| Trade receivables | 40 | €33,800 | €24,151 | -€9,648 | -28.5% |
| Other amounts receivable | 41 | €0 | €745 | +€745 | |
| Cash at bank and in hand | 54/58 | €83,836 | €90,133 | +€6,297 | +7.5% |
| Deferred charges and accrued income | 490/1 | €4,497 | €3,547 | -€950 | -21.1% |
| Total equity and liabilities | 10/49 | €260,145 | €244,068 | -€16,076 | -6.2% |
| Equity | 10/15 | €178,235 | €172,083 | -€6,151 | -3.5% |
| Contributions | 10/11 | €175,454 | €175,454 | = | 0.0% |
| Reserves | 13 | €92,255 | €92,255 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,885 | €14,885 | = | 0.0% |
| Distributable reserves | 133 | €77,369 | €77,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,474 | -€95,626 | -€6,151 | -6.9% |
| Amounts payable | 17/49 | €81,910 | €71,985 | -€9,925 | -12.1% |
| Amounts payable after more than one year | 17 | €18,329 | €6,662 | -€11,667 | -63.7% |
| Financial debts | 170/4 | €18,329 | €6,662 | -€11,667 | -63.7% |
| Amounts payable within one year | 42/48 | €63,499 | €65,241 | +€1,742 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €11,667 | €11,667 | = | 0.0% |
| Trade debts | 44 | €396 | €1,246 | +€850 | +215% |
| Suppliers | 440/4 | €396 | €1,246 | +€850 | +215% |
| Taxes, remuneration and social security | 45 | €2,333 | €2,832 | +€499 | +21.4% |
| Taxes | 450/3 | €2,333 | €2,832 | +€499 | +21.4% |
| Other amounts payable | 47/48 | €49,103 | €49,496 | +€393 | +0.8% |
| Accrued charges and deferred income | 492/3 | €82 | €82 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,336 | €27,897 | +€1,561 | +5.9% |
| Other operating charges | 640/8 | €2,457 | €1,697 | -€760 | -30.9% |
| Gross operating margin | 9900 | €3,071 | €24,111 | +€21,041 | +685% |
| Operating profit (loss) | 9901 | -€25,723 | -€5,483 | +€20,240 | +78.7% |
| Financial income | 75/76B | €0 | €2,510 | +€2,510 | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | - | €2,510 | +€2,510 | |
| Financial charges | 65/66B | €5,326 | €2,861 | -€2,466 | -46.3% |
| Recurring financial charges | 65 | €5,326 | €2,861 | -€2,466 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,049 | -€5,834 | +€25,215 | +81.2% |
| Income taxes | 67/77 | €64 | €318 | +€254 | +397% |
| Profit (loss) for the period | 9904 | -€31,113 | -€6,151 | +€24,962 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,113 | -€6,151 | +€24,962 | +80.2% |
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 24 October 2026 via checked.be.