Colline: 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.
Colline
Largest movements
- Tangible fixed assets -€711
down €711 (-25.6%), from €2,781 to €2,069
of which Furniture and vehicles: -€563
- Cash -€296
down €296 (-3.7%), from €8,049 to €7,753
mainly Net result for the year (-€1,846) and Accrued charges and deferred income (-€1,492)
- Profit (loss) carried forward -€1,846
down €1,846 (-18.5%), from -€9,978 to -€11,824
- Accrued charges and deferred income -€1,492
no longer reported in 2025 (was €1,492)
- Tax, wage and social debts +€1,429
new in 2025: €1,429
- Trade debts +€901
new in 2025: €901
- Other operating charges -€1,209
down €1,209 (-71.9%), from €1,681 to €472
- Gross operating margin +€211
up €211 (+26.4%), from -€799 to -€588
- Financial income -€96
no longer reported in 2025 (was €96)
- Financial charges +€75
new in 2025: €75
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 | €18,330 | €17,322 | -€1,008 | -5.5% |
| Fixed assets | 21/28 | €2,781 | €2,069 | -€711 | -25.6% |
| Tangible fixed assets | 22/27 | €2,781 | €2,069 | -€711 | -25.6% |
| Plant, machinery and equipment | 23 | €1,092 | €944 | -€149 | -13.6% |
| Furniture and vehicles | 24 | €1,688 | €1,125 | -€563 | -33.3% |
| Current assets | 29/58 | €15,549 | €15,253 | -€296 | -1.9% |
| Amounts receivable within one year | 40/41 | €7,500 | €7,500 | = | 0.0% |
| Trade receivables | 40 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,049 | €7,753 | -€296 | -3.7% |
| Total equity and liabilities | 10/49 | €18,330 | €17,322 | -€1,008 | -5.5% |
| Equity | 10/15 | -€9,978 | -€11,824 | -€1,846 | -18.5% |
| Profit (loss) carried forward | 14 | -€9,978 | -€11,824 | -€1,846 | -18.5% |
| Amounts payable | 17/49 | €28,308 | €29,146 | +€838 | +3.0% |
| Amounts payable within one year | 42/48 | €26,817 | €29,146 | +€2,330 | +8.7% |
| Trade debts | 44 | - | €901 | +€901 | |
| Suppliers | 440/4 | - | €901 | +€901 | |
| Taxes, remuneration and social security | 45 | - | €1,429 | +€1,429 | |
| Taxes | 450/3 | - | €1,429 | +€1,429 | |
| Other amounts payable | 47/48 | €26,817 | €26,817 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,492 | - | -€1,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €711 | €711 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,681 | €472 | -€1,209 | -71.9% |
| Non-recurring operating charges | 66A | €8,486 | - | -€8,486 | |
| Gross operating margin | 9900 | -€799 | -€588 | +€211 | +26.4% |
| Operating profit (loss) | 9901 | -€11,677 | -€1,771 | +€9,906 | +84.8% |
| Financial income | 75/76B | €96 | - | -€96 | |
| Recurring financial income | 75 | €96 | - | -€96 | |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | -€11,581 | -€1,846 | +€9,736 | +84.1% |
| Profit (loss) for the period | 9904 | -€11,581 | -€1,846 | +€9,736 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,581 | -€1,846 | +€9,736 | +84.1% |
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 10 October 2026 via checked.be.