Sacha Collignon: 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.
Sacha Collignon
Largest movements
- Cash +€69,308
up €69,308 (+2617.4%), from €2,648 to €71,956
mainly Net result for the year (+€47,323) and Other debts (+€17,642)
- Tangible fixed assets +€5,118
new in 2025: €5,118
- Receivables within one year +€947
up €947 (+26.2%), from €3,621 to €4,568
- Reserves +€47,323
up €47,323 (+9185.3%), from €515 to €47,838
- Other debts +€17,642
new in 2025: €17,642
- Tax, wage and social debts +€11,726
up €11,726 (+9104.3%), from €129 to €11,855
- Trade debts -€1,295
down €1,295 (-49.4%), from €2,625 to €1,329
- Gross operating margin +€59,396
up €59,396 (+2770.3%), from €2,144 to €61,540
- Taxes +€11,726
up €11,726 (+9104.3%), from €129 to €11,855
- Depreciation +€834
up €834 (+55.6%), from €1,500 to €2,334
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 | €6,269 | €81,665 | +€75,396 | +1202.8% |
| Fixed assets | 21/28 | - | €5,118 | +€5,118 | |
| Tangible fixed assets | 22/27 | - | €5,118 | +€5,118 | |
| Plant, machinery and equipment | 23 | - | €5,118 | +€5,118 | |
| Current assets | 29/58 | €6,269 | €76,547 | +€70,278 | +1121.1% |
| Amounts receivable within one year | 40/41 | €3,621 | €4,568 | +€947 | +26.2% |
| Trade receivables | 40 | €3,621 | €4,568 | +€947 | +26.2% |
| Cash at bank and in hand | 54/58 | €2,648 | €71,956 | +€69,308 | +2617.4% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €6,269 | €81,665 | +€75,396 | +1202.8% |
| Equity | 10/15 | €3,515 | €50,838 | +€47,323 | +1346.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €515 | €47,838 | +€47,323 | +9185.3% |
| Distributable reserves | 133 | €515 | €47,838 | +€47,323 | +9185.3% |
| Amounts payable | 17/49 | €2,753 | €30,827 | +€28,073 | +1019.6% |
| Amounts payable within one year | 42/48 | €2,753 | €30,827 | +€28,073 | +1019.6% |
| Trade debts | 44 | €2,625 | €1,329 | -€1,295 | -49.4% |
| Suppliers | 440/4 | €2,625 | €1,329 | -€1,295 | -49.4% |
| Taxes, remuneration and social security | 45 | €129 | €11,855 | +€11,726 | +9104.3% |
| Taxes | 450/3 | €129 | €11,855 | +€11,726 | +9104.3% |
| Other amounts payable | 47/48 | - | €17,642 | +€17,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €2,334 | +€834 | +55.6% |
| Gross operating margin | 9900 | €2,144 | €61,540 | +€59,396 | +2770.3% |
| Operating profit (loss) | 9901 | €644 | €59,206 | +€58,562 | +9093.4% |
| Financial charges | 65/66B | - | €28 | +€28 | |
| Recurring financial charges | 65 | - | €28 | +€28 | |
| Profit (loss) for the period before taxes | 9903 | €644 | €59,178 | +€58,534 | +9089.1% |
| Income taxes | 67/77 | €129 | €11,855 | +€11,726 | +9104.3% |
| Profit (loss) for the period | 9904 | €515 | €47,323 | +€46,808 | +9085.3% |
| Profit (loss) for the period to be appropriated | 9905 | €515 | €47,323 | +€46,808 | +9085.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.