CHROMINANCE: 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.
CHROMINANCE
Largest movements
- Tangible fixed assets -€8,032
down €8,032 (-52.3%), from €15,362 to €7,330
of which Furniture and vehicles: -€7,914
- Receivables within one year -€5,398
down €5,398 (-9.7%), from €55,483 to €50,085
- Cash +€4,837
up €4,837 (+122%), from €3,971 to €8,808
mainly Depreciation (+€8,032) and Net result for the year (+€7,143)
- Trade debts -€19,878
down €19,878 (-64.8%), from €30,662 to €10,784
- Profit (loss) carried forward +€7,143
up €7,143, from -€2,950 to €4,193
- Other debts +€5,587
up €5,587 (+21.0%), from €26,559 to €32,146
- Current portion of long-term debt -€1,872
no longer reported in 2025 (was €1,872)
- Gross operating margin -€39,339
down €39,339 (-67.2%), from €58,497 to €19,158
- Staff costs -€32,668
no longer reported in 2025 (was €32,668)
- Taxes -€1,832
down €1,832 (-38.3%), from €4,782 to €2,950
- Depreciation +€891
up €891 (+12.5%), from €7,141 to €8,032
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 | €74,816 | €66,223 | -€8,593 | -11.5% |
| Fixed assets | 21/28 | €15,362 | €7,330 | -€8,032 | -52.3% |
| Tangible fixed assets | 22/27 | €15,362 | €7,330 | -€8,032 | -52.3% |
| Furniture and vehicles | 24 | €15,245 | €7,330 | -€7,914 | -51.9% |
| Other tangible fixed assets | 26 | €118 | - | -€118 | |
| Current assets | 29/58 | €59,454 | €58,892 | -€561 | -0.9% |
| Amounts receivable within one year | 40/41 | €55,483 | €50,085 | -€5,398 | -9.7% |
| Trade receivables | 40 | €55,483 | €50,085 | -€5,398 | -9.7% |
| Cash at bank and in hand | 54/58 | €3,971 | €8,808 | +€4,837 | +122% |
| Total equity and liabilities | 10/49 | €74,816 | €66,223 | -€8,593 | -11.5% |
| Equity | 10/15 | €5,110 | €12,253 | +€7,143 | +140% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,950 | €4,193 | +€7,143 | |
| Amounts payable | 17/49 | €69,706 | €53,970 | -€15,737 | -22.6% |
| Amounts payable within one year | 42/48 | €69,706 | €53,970 | -€15,737 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €1,872 | - | -€1,872 | |
| Trade debts | 44 | €30,662 | €10,784 | -€19,878 | -64.8% |
| Suppliers | 440/4 | €30,662 | €10,784 | -€19,878 | -64.8% |
| Taxes, remuneration and social security | 45 | €10,613 | €11,039 | +€426 | +4.0% |
| Taxes | 450/3 | €8,172 | €11,039 | +€2,868 | +35.1% |
| Remuneration and social security | 454/9 | €2,441 | - | -€2,441 | |
| Other amounts payable | 47/48 | €26,559 | €32,146 | +€5,587 | +21.0% |
| Remuneration, social security and pensions | 62 | €32,668 | - | -€32,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,141 | €8,032 | +€891 | +12.5% |
| Other operating charges | 640/8 | €1,075 | €875 | -€200 | -18.6% |
| Gross operating margin | 9900 | €58,497 | €19,158 | -€39,339 | -67.2% |
| Operating profit (loss) | 9901 | €17,614 | €10,251 | -€7,363 | -41.8% |
| Financial charges | 65/66B | €267 | €158 | -€109 | -40.8% |
| Recurring financial charges | 65 | €267 | €158 | -€109 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €17,347 | €10,093 | -€7,254 | -41.8% |
| Income taxes | 67/77 | €4,782 | €2,950 | -€1,832 | -38.3% |
| Profit (loss) for the period | 9904 | €12,565 | €7,143 | -€5,421 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,565 | €7,143 | -€5,421 | -43.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.