COLOR BE: 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.
COLOR BE
Largest movements
- Tangible fixed assets -€7,219
down €7,219 (-89.9%), from €8,029 to €810
- Receivables within one year +€653
up €653 (+9.2%), from €7,070 to €7,723
- Cash +€466
up €466 (+51.5%), from €904 to €1,370
mainly Depreciation (+€7,219) and Other debts (+€7,197)
- Profit (loss) carried forward -€15,500
down €15,500 (-52.3%), from -€29,640 to -€45,140
- Other debts +€7,197
up €7,197 (+37.8%), from €19,040 to €26,237
- Trade debts +€4,432
up €4,432 (+113.2%), from €3,914 to €8,346
- Tax, wage and social debts -€2,229
no longer reported in 2025 (was €2,229)
- Gross operating margin +€11,492
up €11,492 (+64.2%), from -€17,914 to -€6,422
- Other operating charges +€1,332
up €1,332 (+3415.4%), from €39 to €1,371
- Taxes +€446
new in 2025: €446
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 | €16,003 | €9,903 | -€6,100 | -38.1% |
| Fixed assets | 21/28 | €8,029 | €810 | -€7,219 | -89.9% |
| Tangible fixed assets | 22/27 | €8,029 | €810 | -€7,219 | -89.9% |
| Plant, machinery and equipment | 23 | €8,029 | €810 | -€7,219 | -89.9% |
| Current assets | 29/58 | €7,974 | €9,093 | +€1,119 | +14.0% |
| Amounts receivable within one year | 40/41 | €7,070 | €7,723 | +€653 | +9.2% |
| Other amounts receivable | 41 | €7,070 | €7,723 | +€653 | +9.2% |
| Cash at bank and in hand | 54/58 | €904 | €1,370 | +€466 | +51.5% |
| Total equity and liabilities | 10/49 | €16,003 | €9,903 | -€6,100 | -38.1% |
| Equity | 10/15 | -€9,180 | -€24,680 | -€15,500 | -168.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,640 | -€45,140 | -€15,500 | -52.3% |
| Amounts payable | 17/49 | €25,183 | €34,583 | +€9,400 | +37.3% |
| Amounts payable within one year | 42/48 | €25,183 | €34,583 | +€9,400 | +37.3% |
| Trade debts | 44 | €3,914 | €8,346 | +€4,432 | +113.2% |
| Suppliers | 440/4 | €3,914 | €8,346 | +€4,432 | +113.2% |
| Taxes, remuneration and social security | 45 | €2,229 | - | -€2,229 | |
| Taxes | 450/3 | €2,229 | - | -€2,229 | |
| Other amounts payable | 47/48 | €19,040 | €26,237 | +€7,197 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,200 | €7,219 | +€19 | +0.3% |
| Other operating charges | 640/8 | €39 | €1,371 | +€1,332 | +3415.4% |
| Gross operating margin | 9900 | -€17,914 | -€6,422 | +€11,492 | +64.2% |
| Operating profit (loss) | 9901 | -€25,153 | -€15,012 | +€10,141 | +40.3% |
| Financial charges | 65/66B | €38 | €42 | +€4 | +10.5% |
| Recurring financial charges | 65 | €38 | €42 | +€4 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,191 | -€15,054 | +€10,137 | +40.2% |
| Income taxes | 67/77 | - | €446 | +€446 | |
| Profit (loss) for the period | 9904 | -€25,191 | -€15,500 | +€9,691 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,191 | -€15,500 | +€9,691 | +38.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.