MAISON COLLARD: 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.
MAISON COLLARD
Largest movements
- Tangible fixed assets -€61,272
down €61,272 (-8.5%), from €719,119 to €657,847
- Cash -€8,400
down €8,400 (-40.6%), from €20,693 to €12,293
mainly Net result for the year (-€25,055) and Debts after one year (-€22,300)
- Debts after one year -€22,300
down €22,300 (-15.1%), from €147,213 to €124,913
of which Financial debts: -€22,350
- Profit (loss) carried forward -€21,522
down €21,522 (-21.9%), from -€98,056 to -€119,578
- Other debts -€17,152
down €17,152 (-4.6%), from €376,143 to €358,991
- Financial income -€13,575
down €13,575 (-100.0%), from €13,575 to €0
of which Financial income: -€13,575
- Depreciation +€4,563
up €4,563 (+6.9%), from €65,879 to €70,441
- Other operating charges -€2,809
down €2,809 (-32.2%), from €8,724 to €5,915
- Gross operating margin -€1,043
down €1,043 (-1.9%), from €53,531 to €52,488
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 | €747,931 | €678,893 | -€69,037 | -9.2% |
| Fixed assets | 21/28 | €719,665 | €658,393 | -€61,272 | -8.5% |
| Tangible fixed assets | 22/27 | €719,119 | €657,847 | -€61,272 | -8.5% |
| Land and buildings | 22 | €624,779 | €596,920 | -€27,859 | -4.5% |
| Plant, machinery and equipment | 23 | €43,102 | €20,534 | -€22,568 | -52.4% |
| Furniture and vehicles | 24 | €51,238 | €40,393 | -€10,846 | -21.2% |
| Financial fixed assets | 28 | €546 | €546 | = | 0.0% |
| Current assets | 29/58 | €28,265 | €20,500 | -€7,765 | -27.5% |
| Amounts receivable within one year | 40/41 | €3,813 | €4,451 | +€639 | +16.7% |
| Trade receivables | 40 | €3,744 | €4,008 | +€264 | +7.0% |
| Other amounts receivable | 41 | €69 | €443 | +€375 | +546.6% |
| Cash at bank and in hand | 54/58 | €20,693 | €12,293 | -€8,400 | -40.6% |
| Deferred charges and accrued income | 490/1 | €3,759 | €3,756 | -€4 | -0.1% |
| Total equity and liabilities | 10/49 | €747,931 | €678,893 | -€69,037 | -9.2% |
| Equity | 10/15 | €179,016 | €153,961 | -€25,055 | -14.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €257,072 | €253,539 | -€3,533 | -1.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €76,027 | €72,494 | -€3,533 | -4.6% |
| Distributable reserves | 133 | €179,045 | €179,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,056 | -€119,578 | -€21,522 | -21.9% |
| Provisions and deferred taxes | 16 | €14,609 | €13,704 | -€905 | -6.2% |
| Deferred taxes | 168 | €14,609 | €13,704 | -€905 | -6.2% |
| Amounts payable | 17/49 | €554,305 | €511,228 | -€43,077 | -7.8% |
| Amounts payable after more than one year | 17 | €147,213 | €124,913 | -€22,300 | -15.1% |
| Financial debts | 170/4 | €139,713 | €117,363 | -€22,350 | -16.0% |
| Other amounts payable | 178/9 | €7,500 | €7,550 | +€50 | +0.7% |
| Amounts payable within one year | 42/48 | €406,242 | €386,116 | -€20,127 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €22,114 | €22,350 | +€236 | +1.1% |
| Trade debts | 44 | €6,300 | €2,380 | -€3,920 | -62.2% |
| Suppliers | 440/4 | €6,300 | €2,380 | -€3,920 | -62.2% |
| Taxes, remuneration and social security | 45 | €1,685 | €2,395 | +€710 | +42.1% |
| Taxes | 450/3 | €1,685 | €2,395 | +€710 | +42.1% |
| Other amounts payable | 47/48 | €376,143 | €358,991 | -€17,152 | -4.6% |
| Accrued charges and deferred income | 492/3 | €850 | €200 | -€650 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,879 | €70,441 | +€4,563 | +6.9% |
| Other operating charges | 640/8 | €8,724 | €5,915 | -€2,809 | -32.2% |
| Gross operating margin | 9900 | €53,531 | €52,488 | -€1,043 | -1.9% |
| Operating profit (loss) | 9901 | -€21,072 | -€23,868 | -€2,796 | -13.3% |
| Financial income | 75/76B | €13,575 | €0 | -€13,575 | -100.0% |
| Recurring financial income | 75 | €13,575 | €0 | -€13,575 | -100.0% |
| Non-recurring financial income | 76B | €13,575 | €0 | -€13,575 | -100.0% |
| Financial charges | 65/66B | €2,108 | €1,904 | -€204 | -9.7% |
| Recurring financial charges | 65 | €2,108 | €1,904 | -€204 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,605 | -€25,772 | -€16,167 | -168.3% |
| Transfer from deferred taxes | 780 | €905 | €905 | = | 0.0% |
| Income taxes | 67/77 | €355 | €188 | -€167 | -47.1% |
| Profit (loss) for the period | 9904 | -€9,056 | -€25,055 | -€15,999 | -176.7% |
| Transfer from tax-exempt reserves | 789 | €3,533 | €3,533 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,523 | -€21,522 | -€15,999 | -289.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.