Collas Dirk: 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.
Collas Dirk
Largest movements
- Tangible fixed assets -€16,251
down €16,251 (-25.7%), from €63,356 to €47,105
of which Furniture and vehicles: -€8,831
- Receivables within one year +€6,969
up €6,969 (+15.5%), from €45,002 to €51,971
of which Other amounts receivable: +€4,831
- Stocks and contracts -€5,549
down €5,549 (-53.6%), from €10,344 to €4,795
of which Contracts in progress: -€3,000
- Deferred charges and accrued income +€2,656
up €2,656 (+71.0%), from €3,742 to €6,398
- Debts after one year -€14,524
down €14,524 (-32.6%), from €44,562 to €30,038
- Trade debts +€13,010
up €13,010 (+62.1%), from €20,945 to €33,955
- Tax, wage and social debts -€12,003
down €12,003 (-75.2%), from €15,955 to €3,952
- Current portion of long-term debt +€1,750
up €1,750 (+12.7%), from €13,788 to €15,538
- Gross operating margin -€4,008
down €4,008 (-15.1%), from €26,475 to €22,467
- Depreciation -€854
down €854 (-5.0%), from €17,106 to €16,251
- Financial charges -€682
down €682 (-10.4%), from €6,537 to €5,855
- Financial income +€504
up €504 (+66.7%), from €755 to €1,259
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 | €124,267 | €111,068 | -€13,198 | -10.6% |
| Fixed assets | 21/28 | €63,356 | €47,105 | -€16,251 | -25.7% |
| Tangible fixed assets | 22/27 | €63,356 | €47,105 | -€16,251 | -25.7% |
| Plant, machinery and equipment | 23 | €29,011 | €21,591 | -€7,420 | -25.6% |
| Furniture and vehicles | 24 | €34,345 | €25,514 | -€8,831 | -25.7% |
| Current assets | 29/58 | €60,910 | €63,963 | +€3,053 | +5.0% |
| Stocks and contracts in progress | 3 | €10,344 | €4,795 | -€5,549 | -53.6% |
| Stocks | 30/36 | €7,344 | €4,795 | -€2,549 | -34.7% |
| Contracts in progress | 37 | €3,000 | - | -€3,000 | |
| Amounts receivable within one year | 40/41 | €45,002 | €51,971 | +€6,969 | +15.5% |
| Trade receivables | 40 | €24,435 | €26,573 | +€2,138 | +8.7% |
| Other amounts receivable | 41 | €20,567 | €25,398 | +€4,831 | +23.5% |
| Cash at bank and in hand | 54/58 | €1,822 | €799 | -€1,023 | -56.1% |
| Deferred charges and accrued income | 490/1 | €3,742 | €6,398 | +€2,656 | +71.0% |
| Total equity and liabilities | 10/49 | €124,267 | €111,068 | -€13,198 | -10.6% |
| Equity | 10/15 | €28,217 | €27,584 | -€632 | -2.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €27,736 | €27,736 | = | 0.0% |
| Distributable reserves | 133 | €27,736 | €27,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | €381 | -€252 | -€632 | |
| Amounts payable | 17/49 | €96,050 | €83,484 | -€12,566 | -13.1% |
| Amounts payable after more than one year | 17 | €44,562 | €30,038 | -€14,524 | -32.6% |
| Financial debts | 170/4 | €44,562 | €30,038 | -€14,524 | -32.6% |
| Amounts payable within one year | 42/48 | €51,488 | €53,446 | +€1,958 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €13,788 | €15,538 | +€1,750 | +12.7% |
| Trade debts | 44 | €20,945 | €33,955 | +€13,010 | +62.1% |
| Suppliers | 440/4 | €20,945 | €33,955 | +€13,010 | +62.1% |
| Taxes, remuneration and social security | 45 | €15,955 | €3,952 | -€12,003 | -75.2% |
| Taxes | 450/3 | €15,955 | €3,952 | -€12,003 | -75.2% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,106 | €16,251 | -€854 | -5.0% |
| Other operating charges | 640/8 | €677 | €688 | +€11 | +1.6% |
| Gross operating margin | 9900 | €26,475 | €22,467 | -€4,008 | -15.1% |
| Operating profit (loss) | 9901 | €8,692 | €5,528 | -€3,164 | -36.4% |
| Financial income | 75/76B | €755 | €1,259 | +€504 | +66.7% |
| Recurring financial income | 75 | €755 | €1,259 | +€504 | +66.7% |
| Financial charges | 65/66B | €6,537 | €5,855 | -€682 | -10.4% |
| Recurring financial charges | 65 | €6,537 | €5,855 | -€682 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €2,911 | €932 | -€1,979 | -68.0% |
| Income taxes | 67/77 | €1,730 | €1,564 | -€166 | -9.6% |
| Profit (loss) for the period | 9904 | €1,181 | -€632 | -€1,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,181 | -€632 | -€1,813 |
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 6 October 2026 via checked.be.