COLOR CONSULTING: 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 CONSULTING
Largest movements
- Cash +€67,273
up €67,273 (+79.0%), from €85,191 to €152,464
mainly Net result for the year (+€86,567) and Trade debts (+€21,240)
- Tangible fixed assets -€12,438
down €12,438 (-12.1%), from €102,634 to €90,196
of which Furniture and vehicles: -€8,155
- Receivables within one year +€9,493
up €9,493 (+24.6%), from €38,550 to €48,043
of which Trade receivables: +€6,980
- Reserves +€40,000
up €40,000 (+13.4%), from €299,204 to €339,204
of which Distributable reserves: +€40,000
- Trade debts +€21,240
up €21,240 (+328%), from €6,484 to €27,724
- Profit (loss) carried forward +€16,567
up €16,567 (+498%), from €3,324 to €19,891
- Other debts -€9,382
down €9,382 (-19.2%), from €48,762 to €39,380
- Gross operating margin +€4,853
up €4,853 (+3.6%), from €136,029 to €140,882
- Depreciation -€4,314
down €4,314 (-20.8%), from €20,717 to €16,403
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 | €387,750 | €452,127 | +€64,377 | +16.6% |
| Fixed assets | 21/28 | €259,146 | €246,708 | -€12,438 | -4.8% |
| Tangible fixed assets | 22/27 | €102,634 | €90,196 | -€12,438 | -12.1% |
| Land and buildings | 22 | €77,774 | €71,040 | -€6,734 | -8.7% |
| Plant, machinery and equipment | 23 | €4,937 | €7,388 | +€2,451 | +49.6% |
| Furniture and vehicles | 24 | €19,923 | €11,768 | -€8,155 | -40.9% |
| Financial fixed assets | 28 | €156,512 | €156,512 | = | 0.0% |
| Current assets | 29/58 | €128,604 | €205,419 | +€76,815 | +59.7% |
| Amounts receivable after more than one year | 29 | €4,568 | €4,568 | = | 0.0% |
| Other amounts receivable | 291 | €4,568 | €4,568 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,550 | €48,043 | +€9,493 | +24.6% |
| Trade receivables | 40 | - | €6,980 | +€6,980 | |
| Other amounts receivable | 41 | €38,550 | €41,063 | +€2,513 | +6.5% |
| Cash at bank and in hand | 54/58 | €85,191 | €152,464 | +€67,273 | +79.0% |
| Deferred charges and accrued income | 490/1 | €295 | €344 | +€49 | +16.6% |
| Total equity and liabilities | 10/49 | €387,750 | €452,127 | +€64,377 | +16.6% |
| Equity | 10/15 | €322,452 | €377,845 | +€55,393 | +17.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €299,204 | €339,204 | +€40,000 | +13.4% |
| Tax-exempt reserves | 132 | €51,480 | €51,480 | = | 0.0% |
| Distributable reserves | 133 | €247,724 | €287,724 | +€40,000 | +16.1% |
| Profit (loss) carried forward | 14 | €3,324 | €19,891 | +€16,567 | +498% |
| Investment grants | 15 | €1,174 | - | -€1,174 | |
| Amounts payable | 17/49 | €65,298 | €74,282 | +€8,984 | +13.8% |
| Amounts payable within one year | 42/48 | €65,298 | €74,282 | +€8,984 | +13.8% |
| Trade debts | 44 | €6,484 | €27,724 | +€21,240 | +328% |
| Suppliers | 440/4 | €6,484 | €27,724 | +€21,240 | +328% |
| Taxes, remuneration and social security | 45 | €10,052 | €7,178 | -€2,874 | -28.6% |
| Taxes | 450/3 | €10,052 | €7,178 | -€2,874 | -28.6% |
| Other amounts payable | 47/48 | €48,762 | €39,380 | -€9,382 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,717 | €16,403 | -€4,314 | -20.8% |
| Other operating charges | 640/8 | €3,717 | €3,431 | -€286 | -7.7% |
| Gross operating margin | 9900 | €136,029 | €140,882 | +€4,853 | +3.6% |
| Operating profit (loss) | 9901 | €111,595 | €121,048 | +€9,453 | +8.5% |
| Financial income | 75/76B | €2,864 | €2,225 | -€639 | -22.3% |
| Recurring financial income | 75 | €2,864 | €2,225 | -€639 | -22.3% |
| Financial charges | 65/66B | €316 | €416 | +€100 | +31.6% |
| Recurring financial charges | 65 | €316 | €416 | +€100 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €114,143 | €122,857 | +€8,714 | +7.6% |
| Income taxes | 67/77 | €35,819 | €36,290 | +€471 | +1.3% |
| Profit (loss) for the period | 9904 | €78,324 | €86,567 | +€8,243 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,324 | €86,567 | +€8,243 | +10.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.