Color+: 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.
Color+
Largest movements
- Cash -€30,113
down €30,113 (-58.2%), from €51,727 to €21,614
mainly Tax, wage and social debts (-€9,955) and Trade debts (-€8,968)
- Receivables within one year +€4,273
up €4,273 (+30.5%), from €14,022 to €18,295
of which Trade receivables: +€3,283
- Stocks and contracts -€2,937
down €2,937 (-28.2%), from €10,399 to €7,462
- Tangible fixed assets +€1,213
up €1,213 (+19.2%), from €6,322 to €7,535
- Tax, wage and social debts -€9,955
no longer reported in 2025 (was €9,955)
- Trade debts -€8,968
down €8,968 (-95.6%), from €9,385 to €417
- Other debts -€3,143
down €3,143 (-46.8%), from €6,715 to €3,571
- Debts after one year -€2,740
no longer reported in 2025 (was €2,740)
- Current portion of long-term debt -€2,623
down €2,623 (-48.9%), from €5,363 to €2,740
- Gross operating margin -€17,033
down €17,033 (-75.0%), from €22,717 to €5,684
- Depreciation -€7,068
down €7,068 (-90.3%), from €7,830 to €762
- Taxes -€3,130
down €3,130 (-70.1%), from €4,466 to €1,335
- Financial income +€617
up €617 (+271.7%), from €227 to €844
- Financial charges -€235
down €235 (-50.5%), from €464 to €230
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 | €84,843 | €57,287 | -€27,556 | -32.5% |
| Fixed assets | 21/28 | €8,322 | €9,535 | +€1,213 | +14.6% |
| Tangible fixed assets | 22/27 | €6,322 | €7,535 | +€1,213 | +19.2% |
| Furniture and vehicles | 24 | €6,322 | €7,535 | +€1,213 | +19.2% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €76,522 | €47,753 | -€28,769 | -37.6% |
| Stocks and contracts in progress | 3 | €10,399 | €7,462 | -€2,937 | -28.2% |
| Stocks | 30/36 | €10,399 | €7,462 | -€2,937 | -28.2% |
| Amounts receivable within one year | 40/41 | €14,022 | €18,295 | +€4,273 | +30.5% |
| Trade receivables | 40 | €968 | €4,251 | +€3,283 | +339.2% |
| Other amounts receivable | 41 | €13,054 | €14,044 | +€990 | +7.6% |
| Cash at bank and in hand | 54/58 | €51,727 | €21,614 | -€30,113 | -58.2% |
| Deferred charges and accrued income | 490/1 | €374 | €382 | +€8 | +2.1% |
| Total equity and liabilities | 10/49 | €84,843 | €57,287 | -€27,556 | -32.5% |
| Equity | 10/15 | €50,687 | €50,559 | -€127 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,487 | €44,359 | -€127 | -0.3% |
| Distributable reserves | 133 | €44,487 | €44,359 | -€127 | -0.3% |
| Amounts payable | 17/49 | €34,157 | €6,728 | -€27,429 | -80.3% |
| Amounts payable after more than one year | 17 | €2,740 | - | -€2,740 | |
| Financial debts | 170/4 | €2,740 | - | -€2,740 | |
| Amounts payable within one year | 42/48 | €31,417 | €6,728 | -€24,689 | -78.6% |
| Current portion of amounts payable after more than one year | 42 | €5,363 | €2,740 | -€2,623 | -48.9% |
| Trade debts | 44 | €9,385 | €417 | -€8,968 | -95.6% |
| Suppliers | 440/4 | €9,385 | €417 | -€8,968 | -95.6% |
| Taxes, remuneration and social security | 45 | €9,955 | - | -€9,955 | |
| Taxes | 450/3 | €9,955 | - | -€9,955 | |
| Other amounts payable | 47/48 | €6,715 | €3,571 | -€3,143 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,830 | €762 | -€7,068 | -90.3% |
| Other operating charges | 640/8 | €934 | €756 | -€177 | -19.0% |
| Gross operating margin | 9900 | €22,717 | €5,684 | -€17,033 | -75.0% |
| Operating profit (loss) | 9901 | €13,954 | €4,165 | -€9,788 | -70.1% |
| Financial income | 75/76B | €227 | €844 | +€617 | +271.7% |
| Recurring financial income | 75 | €227 | €844 | +€617 | +271.7% |
| Financial charges | 65/66B | €464 | €230 | -€235 | -50.5% |
| Recurring financial charges | 65 | €464 | €230 | -€235 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €13,716 | €4,780 | -€8,937 | -65.2% |
| Income taxes | 67/77 | €4,466 | €1,335 | -€3,130 | -70.1% |
| Profit (loss) for the period | 9904 | €9,251 | €3,444 | -€5,806 | -62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,251 | €3,444 | -€5,806 | -62.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.