PIERRE-YVES COLLARD: what changed
What changed
PIERRE-YVES COLLARD
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€14,727
2024 · -€12,361-€2,367
Equity
€375,543
2024 · €390,270-€14,727
Cash
€384,616
2024 · €387,421-€2,806
Balance sheet total
€619,764
2024 · €643,447-€23,683
Largest movements
Assets
- Receivables within one year -€11,869
down €11,869 (-35.3%), from €33,654 to €21,784
of which Other amounts receivable: -€9,855
- Tangible fixed assets -€9,070
down €9,070 (-4.1%), from €222,371 to €213,302
of which Land and buildings: -€8,748
Equity and liabilities
- Profit (loss) carried forward -€14,727
down €14,727 (-8.3%), from €177,334 to €162,607
- Debts after one year -€7,600
down €7,600 (-29.0%), from €26,244 to €18,643
Income statement
- Other operating charges +€1,534
up €1,534 (+69.3%), from €2,212 to €3,746
- Gross operating margin -€1,355
down €1,355 (-65.0%), from €2,083 to €728
- Taxes -€734
down €734 (-93.8%), from €783 to €49
- Financial income -€364
down €364 (-24.9%), from €1,458 to €1,095
- Financial charges -€170
down €170 (-11.2%), from €1,526 to €1,356
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.
Result 2024
-€12,361
Gross operating margin
-€1,355
Depreciation
-€19
Other operating charges
-€1,534
Financial income
-€364
Financial charges
+€170
Taxes
+€734
Result 2025
-€14,727
raises the resultlowers the result
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.
From operations
+€6,900
Investment
-€2,329
Financing
-€7,377
Cash 2024
€387,421
From operations (derived)
+€6,900
Net result for the year
-€14,727
Depreciation
+€11,399
Receivables within one year
+€11,869
Deferred charges and accrued income
-€62
Trade debts
-€1,578
Investment (derived)
-€2,329
Investment in fixed assets (net)
-€2,329
Financing
-€7,377
Debts after one year
-€7,600
Current portion of long-term debt
+€224
Cash 2025
€384,616
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €643,447 | €619,764 | -€23,683 | -3.7% |
| Fixed assets | 21/28 | €222,371 | €213,302 | -€9,070 | -4.1% |
| Tangible fixed assets | 22/27 | €222,371 | €213,302 | -€9,070 | -4.1% |
| Land and buildings | 22 | €215,068 | €206,320 | -€8,748 | -4.1% |
| Plant, machinery and equipment | 23 | €6,102 | €3,362 | -€2,739 | -44.9% |
| Furniture and vehicles | 24 | €499 | €2,916 | +€2,417 | +484% |
| Other tangible fixed assets | 26 | €703 | €703 | = | 0.0% |
| Current assets | 29/58 | €421,075 | €406,462 | -€14,613 | -3.5% |
| Amounts receivable within one year | 40/41 | €33,654 | €21,784 | -€11,869 | -35.3% |
| Trade receivables | 40 | €2,837 | €822 | -€2,015 | -71.0% |
| Other amounts receivable | 41 | €30,816 | €20,962 | -€9,855 | -32.0% |
| Cash at bank and in hand | 54/58 | €387,421 | €384,616 | -€2,806 | -0.7% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €643,447 | €619,764 | -€23,683 | -3.7% |
| Equity | 10/15 | €390,270 | €375,543 | -€14,727 | -3.8% |
| Contributions | 10/11 | €187,000 | €187,000 | = | 0.0% |
| Capital | 10 | €187,000 | €187,000 | = | 0.0% |
| Issued capital | 100 | €187,000 | €187,000 | = | 0.0% |
| Reserves | 13 | €25,936 | €25,936 | = | 0.0% |
| Non-distributable reserves | 130/1 | €18,700 | €18,700 | = | 0.0% |
| Legal reserve | 130 | €18,700 | €18,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,236 | €7,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,334 | €162,607 | -€14,727 | -8.3% |
| Amounts payable | 17/49 | €253,176 | €244,221 | -€8,955 | -3.5% |
| Amounts payable after more than one year | 17 | €26,244 | €18,643 | -€7,600 | -29.0% |
| Financial debts | 170/4 | €26,244 | €18,643 | -€7,600 | -29.0% |
| Amounts payable within one year | 42/48 | €226,933 | €225,578 | -€1,355 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,377 | €7,600 | +€224 | +3.0% |
| Trade debts | 44 | €3,557 | €1,979 | -€1,578 | -44.4% |
| Suppliers | 440/4 | €3,557 | €1,979 | -€1,578 | -44.4% |
| Other amounts payable | 47/48 | €215,999 | €215,999 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,380 | €11,399 | +€19 | +0.2% |
| Other operating charges | 640/8 | €2,212 | €3,746 | +€1,534 | +69.3% |
| Gross operating margin | 9900 | €2,083 | €728 | -€1,355 | -65.0% |
| Operating profit (loss) | 9901 | -€11,509 | -€14,417 | -€2,908 | -25.3% |
| Financial income | 75/76B | €1,458 | €1,095 | -€364 | -24.9% |
| Recurring financial income | 75 | €1,458 | €1,095 | -€364 | -24.9% |
| Financial charges | 65/66B | €1,526 | €1,356 | -€170 | -11.2% |
| Recurring financial charges | 65 | €1,526 | €1,356 | -€170 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,578 | -€14,679 | -€3,101 | -26.8% |
| Income taxes | 67/77 | €783 | €49 | -€734 | -93.8% |
| Profit (loss) for the period | 9904 | -€12,361 | -€14,727 | -€2,367 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,361 | -€14,727 | -€2,367 | -19.1% |
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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 2 November 2026 via checked.be.