COLOR & CONSTRUCT: 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 & CONSTRUCT
Largest movements
- Cash +€1,521
up €1,521 (+1571.3%), from €97 to €1,618
mainly Debts after one year (+€7,000)
- Receivables within one year +€1,061
up €1,061 (+30.2%), from €3,510 to €4,571
- Debts after one year +€7,000
up €7,000 (+3.6%), from €192,002 to €199,002
- Profit (loss) carried forward -€4,367
down €4,367 (-2.0%), from -€213,905 to -€218,273
- Gross operating margin -€887
down €887 (-32.8%), from -€2,706 to -€3,594
- Financial income -€175
down €175 (-100.0%), from €175 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,607 | €6,189 | +€2,583 | +71.6% |
| Current assets | 29/58 | €3,607 | €6,189 | +€2,583 | +71.6% |
| Amounts receivable within one year | 40/41 | €3,510 | €4,571 | +€1,061 | +30.2% |
| Other amounts receivable | 41 | €3,510 | €4,571 | +€1,061 | +30.2% |
| Cash at bank and in hand | 54/58 | €97 | €1,618 | +€1,521 | +1571.3% |
| Total equity and liabilities | 10/49 | €3,607 | €6,189 | +€2,583 | +71.6% |
| Equity | 10/15 | -€193,905 | -€198,273 | -€4,367 | -2.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€213,905 | -€218,273 | -€4,367 | -2.0% |
| Amounts payable | 17/49 | €197,512 | €204,462 | +€6,950 | +3.5% |
| Amounts payable after more than one year | 17 | €192,002 | €199,002 | +€7,000 | +3.6% |
| Other amounts payable | 178/9 | €192,002 | €199,002 | +€7,000 | +3.6% |
| Amounts payable within one year | 42/48 | €5,510 | €5,460 | -€50 | -0.9% |
| Trade debts | 44 | €4,850 | €4,850 | = | 0.0% |
| Suppliers | 440/4 | €4,850 | €4,850 | = | 0.0% |
| Other amounts payable | 47/48 | €660 | €610 | -€50 | -7.6% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | -€2,706 | -€3,594 | -€887 | -32.8% |
| Operating profit (loss) | 9901 | -€3,223 | -€4,121 | -€899 | -27.9% |
| Financial income | 75/76B | €175 | €0 | -€175 | -100.0% |
| Recurring financial income | 75 | €175 | €0 | -€175 | -100.0% |
| Financial charges | 65/66B | €246 | €246 | = | 0.0% |
| Recurring financial charges | 65 | €246 | €246 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,293 | -€4,367 | -€1,074 | -32.6% |
| Profit (loss) for the period | 9904 | -€3,293 | -€4,367 | -€1,074 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,293 | -€4,367 | -€1,074 | -32.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.