NELIS - COLLIENNE: 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.
NELIS - COLLIENNE
Largest movements
- Receivables within one year +€59,840
up €59,840 (+84,045%), from €71 to €59,911
- Tangible fixed assets -€14,698
down €14,698 (-9.3%), from €157,811 to €143,113
- Cash +€6,986
up €6,986 (+397%), from €1,762 to €8,748
mainly Other debts (+€48,738) and Depreciation (+€14,698)
- Other debts +€48,738
up €48,738 (+90.1%), from €54,122 to €102,860
- Profit (loss) carried forward +€4,767
up €4,767 (+4.7%), from €101,788 to €106,554
- Gross operating margin +€1,409
up €1,409 (+6.6%), from €21,198 to €22,606
- Taxes +€230
up €230 (+16.9%), from €1,359 to €1,589
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 | €166,129 | €218,275 | +€52,146 | +31.4% |
| Fixed assets | 21/28 | €163,811 | €149,113 | -€14,698 | -9.0% |
| Tangible fixed assets | 22/27 | €157,811 | €143,113 | -€14,698 | -9.3% |
| Land and buildings | 22 | €157,811 | €143,113 | -€14,698 | -9.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €2,318 | €69,162 | +€66,844 | +2,884% |
| Amounts receivable within one year | 40/41 | €71 | €59,911 | +€59,840 | +84,045% |
| Other amounts receivable | 41 | €71 | €59,911 | +€59,840 | +84,045% |
| Cash at bank and in hand | 54/58 | €1,762 | €8,748 | +€6,986 | +397% |
| Deferred charges and accrued income | 490/1 | €485 | €503 | +€18 | +3.8% |
| Total equity and liabilities | 10/49 | €166,129 | €218,275 | +€52,146 | +31.4% |
| Equity | 10/15 | €110,648 | €115,414 | +€4,767 | +4.3% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,788 | €106,554 | +€4,767 | +4.7% |
| Amounts payable | 17/49 | €55,482 | €102,860 | +€47,379 | +85.4% |
| Amounts payable within one year | 42/48 | €55,482 | €102,860 | +€47,379 | +85.4% |
| Taxes, remuneration and social security | 45 | €1,359 | - | -€1,359 | |
| Taxes | 450/3 | €1,359 | - | -€1,359 | |
| Other amounts payable | 47/48 | €54,122 | €102,860 | +€48,738 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,698 | €14,698 | = | 0.0% |
| Other operating charges | 640/8 | €1,364 | €1,407 | +€42 | +3.1% |
| Gross operating margin | 9900 | €21,198 | €22,606 | +€1,409 | +6.6% |
| Operating profit (loss) | 9901 | €5,135 | €6,501 | +€1,366 | +26.6% |
| Financial charges | 65/66B | €146 | €145 | -€1 | -0.5% |
| Recurring financial charges | 65 | €146 | €145 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €4,988 | €6,356 | +€1,367 | +27.4% |
| Income taxes | 67/77 | €1,359 | €1,589 | +€230 | +16.9% |
| Profit (loss) for the period | 9904 | €3,629 | €4,767 | +€1,138 | +31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,629 | €4,767 | +€1,138 | +31.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.