COLLINE: 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.
COLLINE
Largest movements
- Cash +€5,565
up €5,565 (+9.3%), from €59,668 to €65,233
mainly Net result for the year (+€36,019) and Other debts (+€7,683)
- Tangible fixed assets -€2,824
down €2,824 (-21.5%), from €13,103 to €10,279
- Other debts +€7,683
up €7,683 (+25.2%), from €30,500 to €38,183
- Tax, wage and social debts -€4,961
down €4,961 (-27.2%), from €18,216 to €13,255
- Gross operating margin +€11,859
up €11,859 (+28.5%), from €41,548 to €53,408
- Taxes +€2,274
up €2,274 (+22.3%), from €10,216 to €12,489
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 | €74,470 | €77,211 | +€2,741 | +3.7% |
| Fixed assets | 21/28 | €13,103 | €10,279 | -€2,824 | -21.5% |
| Tangible fixed assets | 22/27 | €13,103 | €10,279 | -€2,824 | -21.5% |
| Land and buildings | 22 | €13,103 | €10,279 | -€2,824 | -21.5% |
| Current assets | 29/58 | €61,367 | €66,932 | +€5,565 | +9.1% |
| Amounts receivable within one year | 40/41 | €1,699 | €1,699 | = | 0.0% |
| Other amounts receivable | 41 | €1,699 | €1,699 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,668 | €65,233 | +€5,565 | +9.3% |
| Total equity and liabilities | 10/49 | €74,470 | €77,211 | +€2,741 | +3.7% |
| Equity | 10/15 | €25,754 | €25,773 | +€19 | +0.1% |
| Contributions | 10/11 | €18,645 | €18,645 | = | 0.0% |
| Reserves | 13 | €7,092 | €7,092 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Distributable reserves | 133 | €5,227 | €5,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17 | €36 | +€19 | +112.3% |
| Amounts payable | 17/49 | €48,716 | €51,438 | +€2,722 | +5.6% |
| Amounts payable within one year | 42/48 | €48,716 | €51,438 | +€2,722 | +5.6% |
| Taxes, remuneration and social security | 45 | €18,216 | €13,255 | -€4,961 | -27.2% |
| Taxes | 450/3 | €18,216 | €13,255 | -€4,961 | -27.2% |
| Other amounts payable | 47/48 | €30,500 | €38,183 | +€7,683 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,824 | €2,824 | = | 0.0% |
| Other operating charges | 640/8 | €1,942 | €2,003 | +€61 | +3.2% |
| Gross operating margin | 9900 | €41,548 | €53,408 | +€11,859 | +28.5% |
| Operating profit (loss) | 9901 | €36,783 | €48,581 | +€11,798 | +32.1% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €73 | €72 | -€0 | -0.5% |
| Recurring financial charges | 65 | €73 | €72 | -€0 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €36,717 | €48,509 | +€11,792 | +32.1% |
| Income taxes | 67/77 | €10,216 | €12,489 | +€2,274 | +22.3% |
| Profit (loss) for the period | 9904 | €26,501 | €36,019 | +€9,518 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,501 | €36,019 | +€9,518 | +35.9% |
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 6 October 2026 via checked.be.