COLOR EXPERT: 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 EXPERT
Largest movements
- Deferred charges and accrued income -€57,748
down €57,748 (-65.1%), from €88,689 to €30,942
- Receivables within one year +€24,856
up €24,856 (+18.6%), from €133,445 to €158,301
of which Other amounts receivable: +€17,378
- Tangible fixed assets -€7,760
down €7,760 (-29.8%), from €26,031 to €18,271
of which Plant, machinery and equipment: -€4,078
- Debts after one year -€19,736
down €19,736 (-30.7%), from €64,260 to €44,525
- Trade debts -€15,673
down €15,673 (-22.0%), from €71,351 to €55,677
of which Bills of exchange payable: -€12,270
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€2,904
up €2,904 (+42.2%), from €6,883 to €9,786
of which Taxes: +€1,550
- Turnover -€53,025
down €53,025 (-9.2%), from €576,305 to €523,280
- Purchases and services -€52,436
down €52,436 (-9.6%), from €543,396 to €490,960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,874 | €215,222 | -€40,652 | -15.9% |
| Fixed assets | 21/28 | €33,740 | €25,980 | -€7,760 | -23.0% |
| Tangible fixed assets | 22/27 | €26,031 | €18,271 | -€7,760 | -29.8% |
| Plant, machinery and equipment | 23 | €10,131 | €6,053 | -€4,078 | -40.3% |
| Furniture and vehicles | 24 | €7,553 | €7,850 | +€297 | +3.9% |
| Leasing and similar rights | 25 | €8,348 | €4,368 | -€3,979 | -47.7% |
| Financial fixed assets | 28 | €7,709 | €7,709 | = | 0.0% |
| Current assets | 29/58 | €222,134 | €189,242 | -€32,892 | -14.8% |
| Amounts receivable within one year | 40/41 | €133,445 | €158,301 | +€24,856 | +18.6% |
| Trade receivables | 40 | €60,291 | €67,769 | +€7,478 | +12.4% |
| Other amounts receivable | 41 | €73,153 | €90,532 | +€17,378 | +23.8% |
| Deferred charges and accrued income | 490/1 | €88,689 | €30,942 | -€57,748 | -65.1% |
| Total equity and liabilities | 10/49 | €255,874 | €215,222 | -€40,652 | -15.9% |
| Equity | 10/15 | €67,663 | €68,585 | +€922 | +1.4% |
| Contributions | 10/11 | €7,046 | €7,046 | = | 0.0% |
| Capital | 10 | €7,046 | €7,046 | = | 0.0% |
| Issued capital | 100 | €7,046 | €7,046 | = | 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 | €58,757 | €59,680 | +€922 | +1.6% |
| Amounts payable | 17/49 | €188,211 | €146,637 | -€41,574 | -22.1% |
| Amounts payable after more than one year | 17 | €64,260 | €44,525 | -€19,736 | -30.7% |
| Financial debts | 170/4 | €64,260 | €44,525 | -€19,736 | -30.7% |
| Amounts payable within one year | 42/48 | €123,951 | €102,112 | -€21,839 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €19,166 | €19,736 | +€570 | +3.0% |
| Financial debts | 43 | €16,552 | €16,913 | +€361 | +2.2% |
| Credit institutions | 430/8 | €16,552 | €16,913 | +€361 | +2.2% |
| Trade debts | 44 | €71,351 | €55,677 | -€15,673 | -22.0% |
| Suppliers | 440/4 | €10,108 | €6,705 | -€3,403 | -33.7% |
| Bills of exchange payable | 441 | €61,243 | €48,972 | -€12,270 | -20.0% |
| Taxes, remuneration and social security | 45 | €6,883 | €9,786 | +€2,904 | +42.2% |
| Taxes | 450/3 | €1,200 | €2,750 | +€1,550 | +129% |
| Remuneration and social security | 454/9 | €5,683 | €7,036 | +€1,354 | +23.8% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Turnover | 70 | €576,305 | €523,280 | -€53,025 | -9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €543,396 | €490,960 | -€52,436 | -9.6% |
| Remuneration, social security and pensions | 62 | €18,400 | €19,035 | +€635 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,443 | €12,360 | +€1,917 | +18.4% |
| Other operating charges | 640/8 | €3,736 | €1,388 | -€2,348 | -62.8% |
| Gross operating margin | 9900 | €37,917 | €40,577 | +€2,660 | +7.0% |
| Operating profit (loss) | 9901 | €5,339 | €7,794 | +€2,455 | +46.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | +7,383% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +7,383% |
| Financial charges | 65/66B | €4,016 | €4,013 | -€3 | -0.1% |
| Recurring financial charges | 65 | €4,016 | €4,013 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €1,323 | €3,786 | +€2,463 | +186% |
| Income taxes | 67/77 | €1,204 | €2,863 | +€1,660 | +138% |
| Profit (loss) for the period | 9904 | €119 | €922 | +€803 | +675% |
| Profit (loss) for the period to be appropriated | 9905 | €119 | €922 | +€803 | +675% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.