LA COLLINE D'EN FACE: what changed
LA COLLINE D'EN FACE
Largest movements
- Receivables within one year +€4,467
up €4,467 (+40.8%), from €10,941 to €15,408
of which Trade receivables: +€4,246
- Cash -€3,439
down €3,439 (-97.8%), from €3,516 to €78
mainly Receivables within one year (-€4,467) and Net result for the year (-€3,367)
- Tangible fixed assets -€2,230
down €2,230 (-37.9%), from €5,878 to €3,648
- Deferred charges and accrued income -€1,670
down €1,670 (-65.9%), from €2,532 to €863
- Profit (loss) carried forward -€3,367
down €3,367 (-87.7%), from €3,840 to €473
- Trade debts +€1,522
up €1,522 (+88.3%), from €1,725 to €3,247
- Tax, wage and social debts -€1,027
down €1,027 (-35.8%), from €2,868 to €1,841
- Gross operating margin +€3,645
up €3,645, from -€90 to €3,556
- Depreciation -€568
down €568 (-11.7%), from €4,841 to €4,273
- Taxes +€103
up €103 (+20.9%), from €494 to €598
- Staff costs -€57
down €57 (-46.6%), from €122 to €65
- Other operating charges -€53
down €53 (-3.1%), from €1,733 to €1,679
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,868 | €19,996 | -€2,872 | -12.6% |
| Fixed assets | 21/28 | €5,878 | €3,648 | -€2,230 | -37.9% |
| Tangible fixed assets | 22/27 | €5,878 | €3,648 | -€2,230 | -37.9% |
| Furniture and vehicles | 24 | €5,878 | €3,648 | -€2,230 | -37.9% |
| Current assets | 29/58 | €16,990 | €16,348 | -€642 | -3.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €10,941 | €15,408 | +€4,467 | +40.8% |
| Trade receivables | 40 | €5,933 | €10,179 | +€4,246 | +71.6% |
| Other amounts receivable | 41 | €5,008 | €5,229 | +€221 | +4.4% |
| Cash at bank and in hand | 54/58 | €3,516 | €78 | -€3,439 | -97.8% |
| Deferred charges and accrued income | 490/1 | €2,532 | €863 | -€1,670 | -65.9% |
| Total equity and liabilities | 10/49 | €22,868 | €19,996 | -€2,872 | -12.6% |
| Equity | 10/15 | €18,276 | €14,909 | -€3,367 | -18.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €13,436 | €13,436 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €13,336 | €13,336 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,840 | €473 | -€3,367 | -87.7% |
| Amounts payable | 17/49 | €4,592 | €5,088 | +€495 | +10.8% |
| Amounts payable within one year | 42/48 | €4,592 | €5,088 | +€495 | +10.8% |
| Trade debts | 44 | €1,725 | €3,247 | +€1,522 | +88.3% |
| Suppliers | 440/4 | €1,725 | €3,247 | +€1,522 | +88.3% |
| Taxes, remuneration and social security | 45 | €2,868 | €1,841 | -€1,027 | -35.8% |
| Taxes | 450/3 | €2,868 | €1,841 | -€1,027 | -35.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €122 | €65 | -€57 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,841 | €4,273 | -€568 | -11.7% |
| Other operating charges | 640/8 | €1,733 | €1,679 | -€53 | -3.1% |
| Non-recurring operating charges | 66A | €180 | €176 | -€4 | -2.2% |
| Gross operating margin | 9900 | -€90 | €3,556 | +€3,645 | |
| Operating profit (loss) | 9901 | -€6,964 | -€2,638 | +€4,326 | +62.1% |
| Financial income | 75/76B | €308 | €285 | -€23 | -7.5% |
| Recurring financial income | 75 | €308 | €285 | -€23 | -7.5% |
| Financial charges | 65/66B | €374 | €416 | +€43 | +11.4% |
| Recurring financial charges | 65 | €374 | €416 | +€43 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,030 | -€2,769 | +€4,261 | +60.6% |
| Income taxes | 67/77 | €494 | €598 | +€103 | +20.9% |
| Profit (loss) for the period | 9904 | -€7,524 | -€3,367 | +€4,157 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,524 | -€3,367 | +€4,157 | +55.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.