COLLON & DIRIX - AVOCATS: 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.
COLLON & DIRIX - AVOCATS
Largest movements
- Cash -€192,467
down €192,467 (-36.0%), from €534,499 to €342,032
mainly Receivables within one year (-€147,191) and Debts after one year (-€78,933)
- Receivables within one year +€147,191
up €147,191 (+120%), from €122,669 to €269,860
of which Trade receivables: +€93,208
- Intangible fixed assets -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Debts after one year -€78,933
down €78,933 (-54.3%), from €145,408 to €66,474
- Other debts -€69,624
down €69,624 (-81.2%), from €85,788 to €16,164
- Staff costs +€12,031
up €12,031 (+10.0%), from €120,817 to €132,848
- Gross operating margin +€9,023
up €9,023 (+3.6%), from €248,481 to €257,504
- Other operating charges -€3,336
down €3,336 (-99.4%), from €3,356 to €20
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 | €954,453 | €812,372 | -€142,080 | -14.9% |
| Fixed assets | 21/28 | €292,431 | €193,092 | -€99,339 | -34.0% |
| Intangible fixed assets | 21 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Tangible fixed assets | 22/27 | €41,514 | €42,175 | +€661 | +1.6% |
| Furniture and vehicles | 24 | €23,001 | €28,582 | +€5,581 | +24.3% |
| Other tangible fixed assets | 26 | €18,513 | €13,593 | -€4,921 | -26.6% |
| Financial fixed assets | 28 | €917 | €917 | = | 0.0% |
| Current assets | 29/58 | €662,021 | €619,280 | -€42,741 | -6.5% |
| Amounts receivable within one year | 40/41 | €122,669 | €269,860 | +€147,191 | +120% |
| Trade receivables | 40 | €118,521 | €211,729 | +€93,208 | +78.6% |
| Other amounts receivable | 41 | €4,148 | €58,130 | +€53,982 | +1,301% |
| Cash at bank and in hand | 54/58 | €534,499 | €342,032 | -€192,467 | -36.0% |
| Deferred charges and accrued income | 490/1 | €4,854 | €7,389 | +€2,535 | +52.2% |
| Total equity and liabilities | 10/49 | €954,453 | €812,372 | -€142,080 | -14.9% |
| Equity | 10/15 | €23,887 | €24,329 | +€442 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,287 | €5,729 | +€442 | +8.4% |
| Amounts payable | 17/49 | €930,565 | €788,043 | -€142,522 | -15.3% |
| Amounts payable after more than one year | 17 | €145,408 | €66,474 | -€78,933 | -54.3% |
| Financial debts | 170/4 | €145,408 | €66,474 | -€78,933 | -54.3% |
| Amounts payable within one year | 42/48 | €785,158 | €721,569 | -€63,589 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €78,031 | €78,933 | +€902 | +1.2% |
| Financial debts | 43 | €18 | €18 | = | 0.0% |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Other loans | 439 | €18 | - | -€18 | |
| Trade debts | 44 | €610,225 | €618,714 | +€8,490 | +1.4% |
| Suppliers | 440/4 | €610,225 | €618,714 | +€8,490 | +1.4% |
| Taxes, remuneration and social security | 45 | €11,096 | €7,739 | -€3,357 | -30.3% |
| Taxes | 450/3 | €189 | €7,739 | +€7,551 | +4,002% |
| Remuneration and social security | 454/9 | €10,908 | - | -€10,908 | |
| Other amounts payable | 47/48 | €85,788 | €16,164 | -€69,624 | -81.2% |
| Remuneration, social security and pensions | 62 | €120,817 | €132,848 | +€12,031 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,490 | €116,454 | +€964 | +0.8% |
| Other operating charges | 640/8 | €3,356 | €20 | -€3,336 | -99.4% |
| Gross operating margin | 9900 | €248,481 | €257,504 | +€9,023 | +3.6% |
| Operating profit (loss) | 9901 | €8,818 | €8,181 | -€637 | -7.2% |
| Financial income | 75/76B | €298 | €25 | -€273 | -91.6% |
| Recurring financial income | 75 | €298 | €25 | -€273 | -91.6% |
| Financial charges | 65/66B | €3,372 | €3,263 | -€110 | -3.3% |
| Recurring financial charges | 65 | €3,372 | €3,263 | -€110 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,744 | €4,944 | -€800 | -13.9% |
| Income taxes | 67/77 | €3,170 | €4,502 | +€1,332 | +42.0% |
| Profit (loss) for the period | 9904 | €2,574 | €442 | -€2,132 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,574 | €442 | -€2,132 | -82.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.