LA COLLINE ENSOLEILLEE: 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.
LA COLLINE ENSOLEILLEE
Largest movements
- Tangible fixed assets +€373,840
up €373,840 (+50.0%), from €747,188 to €1.1m
of which Land and buildings: +€378,686
- Debts after one year +€228,765
up €228,765 (+48.8%), from €469,196 to €697,961
- Reserves +€143,720
up €143,720 (+284%), from €50,643 to €194,363
- Trade debts -€53,064
down €53,064 (-90.7%), from €58,495 to €5,431
- Short-term financial debts +€37,586
new in 2025: €37,586
- Current portion of long-term debt +€23,367
up €23,367 (+131%), from €17,868 to €41,235
- Gross operating margin +€159,340
up €159,340 (+127%), from €125,020 to €284,360
- Taxes +€40,981
up €40,981 (+217%), from €18,925 to €59,906
- Depreciation +€17,915
up €17,915 (+59.8%), from €29,981 to €47,896
- Financial charges +€7,618
up €7,618 (+42.5%), from €17,937 to €25,555
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 | €751,412 | €1,123,078 | +€371,666 | +49.5% |
| Fixed assets | 21/28 | €747,188 | €1,121,028 | +€373,840 | +50.0% |
| Tangible fixed assets | 22/27 | €747,188 | €1,121,028 | +€373,840 | +50.0% |
| Land and buildings | 22 | €726,698 | €1,105,384 | +€378,686 | +52.1% |
| Plant, machinery and equipment | 23 | €3,173 | €2,505 | -€668 | -21.1% |
| Furniture and vehicles | 24 | €17,317 | €13,139 | -€4,178 | -24.1% |
| Current assets | 29/58 | €4,224 | €2,050 | -€2,174 | -51.5% |
| Amounts receivable within one year | 40/41 | €3,125 | - | -€3,125 | |
| Other amounts receivable | 41 | €3,125 | - | -€3,125 | |
| Cash at bank and in hand | 54/58 | €79 | €679 | +€601 | +762% |
| Deferred charges and accrued income | 490/1 | €1,021 | €1,370 | +€350 | +34.3% |
| Total equity and liabilities | 10/49 | €751,412 | €1,123,078 | +€371,666 | +49.5% |
| Equity | 10/15 | €59,643 | €203,363 | +€143,720 | +241% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €50,643 | €194,363 | +€143,720 | +284% |
| Distributable reserves | 133 | €50,643 | €194,363 | +€143,720 | +284% |
| Amounts payable | 17/49 | €691,769 | €919,715 | +€227,946 | +33.0% |
| Amounts payable after more than one year | 17 | €469,196 | €697,961 | +€228,765 | +48.8% |
| Financial debts | 170/4 | €469,196 | €697,961 | +€228,765 | +48.8% |
| Amounts payable within one year | 42/48 | €204,992 | €218,980 | +€13,988 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €17,868 | €41,235 | +€23,367 | +131% |
| Financial debts | 43 | - | €37,586 | +€37,586 | |
| Credit institutions | 430/8 | - | €37,586 | +€37,586 | |
| Trade debts | 44 | €58,495 | €5,431 | -€53,064 | -90.7% |
| Suppliers | 440/4 | €58,495 | €5,431 | -€53,064 | -90.7% |
| Taxes, remuneration and social security | 45 | €18,925 | €14,905 | -€4,020 | -21.2% |
| Taxes | 450/3 | €18,925 | €14,905 | -€4,020 | -21.2% |
| Other amounts payable | 47/48 | €109,704 | €119,824 | +€10,120 | +9.2% |
| Accrued charges and deferred income | 492/3 | €17,582 | €2,775 | -€14,807 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,981 | €47,896 | +€17,915 | +59.8% |
| Other operating charges | 640/8 | €7,536 | €7,283 | -€253 | -3.4% |
| Gross operating margin | 9900 | €125,020 | €284,360 | +€159,340 | +127% |
| Operating profit (loss) | 9901 | €87,503 | €229,181 | +€141,678 | +162% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €17,937 | €25,555 | +€7,618 | +42.5% |
| Recurring financial charges | 65 | €17,937 | €25,555 | +€7,618 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €69,568 | €203,626 | +€134,058 | +193% |
| Income taxes | 67/77 | €18,925 | €59,906 | +€40,981 | +217% |
| Profit (loss) for the period | 9904 | €50,643 | €143,720 | +€93,076 | +184% |
| Profit (loss) for the period to be appropriated | 9905 | €50,643 | €143,720 | +€93,076 | +184% |
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 24 October 2026 via checked.be.