COLLINS BEACH: 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.
COLLINS BEACH
Largest movements
- Cash +€205,116
up €205,116 (+206.4%), from €99,394 to €304,510
mainly Net result for the year (+€153,403) and Trade debts (+€144,675)
- Receivables within one year +€143,901
up €143,901 (+30.1%), from €478,343 to €622,244
of which Other amounts receivable: +€89,928
- Tangible fixed assets -€25,804
down €25,804 (-31.4%), from €82,268 to €56,465
of which Plant, machinery and equipment: -€26,155
- Stocks and contracts +€16,890
up €16,890 (+261.9%), from €6,450 to €23,340
- Profit (loss) carried forward +€153,403
up €153,403 (+38.5%), from €398,165 to €551,567
- Trade debts +€144,675
up €144,675 (+100.9%), from €143,393 to €288,068
- Tax, wage and social debts +€45,797
up €45,797 (+39.1%), from €117,041 to €162,839
of which Remuneration and social security: +€30,962
- Staff costs +€150,968
up €150,968 (+77.9%), from €193,803 to €344,771
- Other operating charges -€54,053
down €54,053 (-95.8%), from €56,434 to €2,382
- Gross operating margin +€27,975
up €27,975 (+4.7%), from €594,315 to €622,290
- Financial charges -€15,786
down €15,786 (-51.1%), from €30,874 to €15,088
of which Financial charges: -€8,333
- Taxes -€14,322
down €14,322 (-19.6%), from €73,087 to €58,765
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 | €669,239 | €1,010,534 | +€341,295 | +51.0% |
| Fixed assets | 21/28 | €83,568 | €57,765 | -€25,804 | -30.9% |
| Tangible fixed assets | 22/27 | €82,268 | €56,465 | -€25,804 | -31.4% |
| Land and buildings | 22 | €10,835 | €3,523 | -€7,312 | -67.5% |
| Plant, machinery and equipment | 23 | €51,039 | €24,885 | -€26,155 | -51.2% |
| Furniture and vehicles | 24 | €20,394 | €28,057 | +€7,663 | +37.6% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €585,671 | €952,770 | +€367,099 | +62.7% |
| Stocks and contracts in progress | 3 | €6,450 | €23,340 | +€16,890 | +261.9% |
| Stocks | 30/36 | €6,450 | €23,340 | +€16,890 | +261.9% |
| Amounts receivable within one year | 40/41 | €478,343 | €622,244 | +€143,901 | +30.1% |
| Trade receivables | 40 | €2,732 | €56,705 | +€53,973 | +1975.6% |
| Other amounts receivable | 41 | €475,611 | €565,538 | +€89,928 | +18.9% |
| Cash at bank and in hand | 54/58 | €99,394 | €304,510 | +€205,116 | +206.4% |
| Deferred charges and accrued income | 490/1 | €1,485 | €2,676 | +€1,192 | +80.3% |
| Total equity and liabilities | 10/49 | €669,239 | €1,010,534 | +€341,295 | +51.0% |
| Equity | 10/15 | €406,225 | €559,627 | +€153,403 | +37.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €398,165 | €551,567 | +€153,403 | +38.5% |
| Amounts payable | 17/49 | €263,015 | €450,907 | +€187,892 | +71.4% |
| Amounts payable within one year | 42/48 | €263,015 | €450,907 | +€187,892 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €2,580 | €0 | -€2,580 | -100.0% |
| Trade debts | 44 | €143,393 | €288,068 | +€144,675 | +100.9% |
| Suppliers | 440/4 | €143,393 | €288,068 | +€144,675 | +100.9% |
| Taxes, remuneration and social security | 45 | €117,041 | €162,839 | +€45,797 | +39.1% |
| Taxes | 450/3 | €108,099 | €122,934 | +€14,835 | +13.7% |
| Remuneration and social security | 454/9 | €8,942 | €39,904 | +€30,962 | +346.2% |
| Remuneration, social security and pensions | 62 | €193,803 | €344,771 | +€150,968 | +77.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,654 | €47,884 | -€3,770 | -7.3% |
| Other operating charges | 640/8 | €56,434 | €2,382 | -€54,053 | -95.8% |
| Gross operating margin | 9900 | €594,315 | €622,290 | +€27,975 | +4.7% |
| Operating profit (loss) | 9901 | €292,424 | €227,253 | -€65,170 | -22.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1257.1% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1257.1% |
| Financial charges | 65/66B | €30,874 | €15,088 | -€15,786 | -51.1% |
| Recurring financial charges | 65 | €23,421 | €15,088 | -€8,333 | -35.6% |
| Non-recurring financial charges | 66B | €7,453 | - | -€7,453 | |
| Profit (loss) for the period before taxes | 9903 | €261,550 | €212,168 | -€49,382 | -18.9% |
| Income taxes | 67/77 | €73,087 | €58,765 | -€14,322 | -19.6% |
| Profit (loss) for the period | 9904 | €188,463 | €153,403 | -€35,060 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €188,463 | €153,403 | -€35,060 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.