COLOR MONKEY: 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 MONKEY
Largest movements
- Tangible fixed assets +€186,158
up €186,158 (+256.8%), from €72,489 to €258,648
of which Plant, machinery and equipment: +€139,965
- Receivables within one year -€166,737
down €166,737 (-73.8%), from €225,954 to €59,217
of which Other amounts receivable: -€150,506
- Cash +€32,024
up €32,024 (+65.3%), from €49,008 to €81,032
mainly Current portion of long-term debt (+€200,000) and Receivables within one year (+€166,737)
- Intangible fixed assets +€9,056
up €9,056 (+306.1%), from €2,958 to €12,015
- Stocks and contracts -€5,800
down €5,800 (-15.0%), from €38,588 to €32,788
- Current portion of long-term debt +€200,000
up €200,000 (+400.0%), from €50,000 to €250,000
- Profit (loss) carried forward -€168,860
down €168,860 (-59.6%), from €283,352 to €114,491
- Tax, wage and social debts +€8,618
up €8,618 (+36.9%), from €23,339 to €31,957
of which Remuneration and social security: +€12,894
- Trade debts +€6,806
up €6,806 (+41.7%), from €16,315 to €23,121
- Accrued charges and deferred income +€6,609
new in 2025: €6,609
- Staff costs +€89,331
up €89,331 (+40.7%), from €219,664 to €308,996
- Gross operating margin -€79,103
down €79,103 (-29.5%), from €267,695 to €188,592
- Depreciation +€20,406
up €20,406 (+124.4%), from €16,402 to €36,808
- Taxes -€10,867
down €10,867 (-98.3%), from €11,059 to €192
- Financial charges +€8,760
up €8,760 (+492.1%), from €1,780 to €10,540
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 | €391,826 | €445,543 | +€53,717 | +13.7% |
| Fixed assets | 21/28 | €75,448 | €270,662 | +€195,215 | +258.7% |
| Intangible fixed assets | 21 | €2,958 | €12,015 | +€9,056 | +306.1% |
| Tangible fixed assets | 22/27 | €72,489 | €258,648 | +€186,158 | +256.8% |
| Plant, machinery and equipment | 23 | €69,374 | €209,339 | +€139,965 | +201.8% |
| Furniture and vehicles | 24 | €1,588 | €10,624 | +€9,037 | +569.2% |
| Other tangible fixed assets | 26 | €1,528 | €38,684 | +€37,156 | +2431.6% |
| Current assets | 29/58 | €316,378 | €174,881 | -€141,497 | -44.7% |
| Stocks and contracts in progress | 3 | €38,588 | €32,788 | -€5,800 | -15.0% |
| Stocks | 30/36 | €38,588 | €32,788 | -€5,800 | -15.0% |
| Amounts receivable within one year | 40/41 | €225,954 | €59,217 | -€166,737 | -73.8% |
| Trade receivables | 40 | €22,657 | €6,426 | -€16,231 | -71.6% |
| Other amounts receivable | 41 | €203,297 | €52,791 | -€150,506 | -74.0% |
| Cash at bank and in hand | 54/58 | €49,008 | €81,032 | +€32,024 | +65.3% |
| Deferred charges and accrued income | 490/1 | €2,827 | €1,843 | -€984 | -34.8% |
| Total equity and liabilities | 10/49 | €391,826 | €445,543 | +€53,717 | +13.7% |
| Equity | 10/15 | €296,552 | €127,691 | -€168,860 | -56.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €1,200 | €1,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,352 | €114,491 | -€168,860 | -59.6% |
| Amounts payable | 17/49 | €95,274 | €317,852 | +€222,578 | +233.6% |
| Amounts payable within one year | 42/48 | €95,274 | €311,243 | +€215,969 | +226.7% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €250,000 | +€200,000 | +400.0% |
| Trade debts | 44 | €16,315 | €23,121 | +€6,806 | +41.7% |
| Suppliers | 440/4 | €16,315 | €23,121 | +€6,806 | +41.7% |
| Advances received on contracts in progress | 46 | €2,680 | €3,910 | +€1,230 | +45.9% |
| Taxes, remuneration and social security | 45 | €23,339 | €31,957 | +€8,618 | +36.9% |
| Taxes | 450/3 | €4,288 | €12 | -€4,276 | -99.7% |
| Remuneration and social security | 454/9 | €19,051 | €31,945 | +€12,894 | +67.7% |
| Other amounts payable | 47/48 | €2,940 | €2,255 | -€685 | -23.3% |
| Accrued charges and deferred income | 492/3 | - | €6,609 | +€6,609 | |
| Non-recurring operating income | 76A | - | €720 | +€720 | |
| Remuneration, social security and pensions | 62 | €219,664 | €308,996 | +€89,331 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,402 | €36,808 | +€20,406 | +124.4% |
| Other operating charges | 640/8 | €771 | €1,580 | +€809 | +105.0% |
| Gross operating margin | 9900 | €267,695 | €188,592 | -€79,103 | -29.5% |
| Operating profit (loss) | 9901 | €30,858 | -€158,792 | -€189,650 | |
| Financial income | 75/76B | €4,922 | €664 | -€4,259 | -86.5% |
| Recurring financial income | 75 | €4,922 | €664 | -€4,259 | -86.5% |
| Financial charges | 65/66B | €1,780 | €10,540 | +€8,760 | +492.1% |
| Recurring financial charges | 65 | €1,780 | €10,540 | +€8,760 | +492.1% |
| Profit (loss) for the period before taxes | 9903 | €34,000 | -€168,668 | -€202,668 | |
| Income taxes | 67/77 | €11,059 | €192 | -€10,867 | -98.3% |
| Profit (loss) for the period | 9904 | €22,941 | -€168,860 | -€191,801 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,941 | -€168,860 | -€191,801 |
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.