COLOR PROPERTIES: 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 PROPERTIES
Largest movements
- Cash +€57,150
up €57,150 (+59.6%), from €95,844 to €152,994
mainly Net result for the year (+€39,316) and Tax, wage and social debts (+€13,682)
- Receivables within one year -€6,680
down €6,680 (-22.3%), from €29,988 to €23,308
of which Other amounts receivable: -€5,335
- Tangible fixed assets -€1,837
down €1,837 (-25.3%), from €7,271 to €5,435
of which Furniture and vehicles: -€1,114
- Profit (loss) carried forward +€39,316
up €39,316 (+34.7%), from €113,247 to €152,563
- Tax, wage and social debts +€13,682
new in 2025: €13,682
of which Taxes: +€12,182
- Trade debts -€5,510
down €5,510 (-48.2%), from €11,429 to €5,919
- Gross operating margin +€53,555
up €53,555 (+246%), from €21,799 to €75,354
- Staff costs +€11,011
new in 2025: €11,011
- Taxes +€8,347
up €8,347 (+166%), from €5,017 to €13,364
- Write-downs -€2,373
no longer reported in 2025 (was €2,373)
- Other operating charges +€1,405
up €1,405 (+127%), from €1,103 to €2,508
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 | €134,995 | €183,310 | +€48,314 | +35.8% |
| Fixed assets | 21/28 | €7,589 | €5,753 | -€1,837 | -24.2% |
| Tangible fixed assets | 22/27 | €7,271 | €5,435 | -€1,837 | -25.3% |
| Furniture and vehicles | 24 | €4,401 | €3,286 | -€1,114 | -25.3% |
| Other tangible fixed assets | 26 | €2,871 | €2,149 | -€722 | -25.2% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €127,406 | €177,557 | +€50,151 | +39.4% |
| Amounts receivable within one year | 40/41 | €29,988 | €23,308 | -€6,680 | -22.3% |
| Trade receivables | 40 | €13,756 | €12,411 | -€1,345 | -9.8% |
| Other amounts receivable | 41 | €16,232 | €10,897 | -€5,335 | -32.9% |
| Cash at bank and in hand | 54/58 | €95,844 | €152,994 | +€57,150 | +59.6% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,254 | -€320 | -20.3% |
| Total equity and liabilities | 10/49 | €134,995 | €183,310 | +€48,314 | +35.8% |
| Equity | 10/15 | €121,307 | €160,623 | +€39,316 | +32.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,247 | €152,563 | +€39,316 | +34.7% |
| Amounts payable | 17/49 | €13,688 | €22,686 | +€8,998 | +65.7% |
| Amounts payable within one year | 42/48 | €13,688 | €21,387 | +€7,699 | +56.2% |
| Trade debts | 44 | €11,429 | €5,919 | -€5,510 | -48.2% |
| Suppliers | 440/4 | €11,429 | €5,919 | -€5,510 | -48.2% |
| Advances received on contracts in progress | 46 | €1,908 | €1,786 | -€122 | -6.4% |
| Taxes, remuneration and social security | 45 | - | €13,682 | +€13,682 | |
| Taxes | 450/3 | - | €12,182 | +€12,182 | |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €351 | - | -€351 | |
| Accrued charges and deferred income | 492/3 | - | €1,299 | +€1,299 | |
| Remuneration, social security and pensions | 62 | - | €11,011 | +€11,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,740 | €2,693 | +€953 | +54.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,373 | - | -€2,373 | |
| Other operating charges | 640/8 | €1,103 | €2,508 | +€1,405 | +127% |
| Gross operating margin | 9900 | €21,799 | €75,354 | +€53,555 | +246% |
| Operating profit (loss) | 9901 | €16,583 | €59,143 | +€42,559 | +257% |
| Financial income | 75/76B | €1 | €89 | +€89 | +17,766% |
| Recurring financial income | 75 | €1 | €89 | +€89 | +17,766% |
| Financial charges | 65/66B | €5,247 | €6,551 | +€1,304 | +24.9% |
| Recurring financial charges | 65 | €5,247 | €6,551 | +€1,304 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €11,337 | €52,681 | +€41,344 | +365% |
| Income taxes | 67/77 | €5,017 | €13,364 | +€8,347 | +166% |
| Profit (loss) for the period | 9904 | €6,319 | €39,316 | +€32,997 | +522% |
| Profit (loss) for the period to be appropriated | 9905 | €6,319 | €39,316 | +€32,997 | +522% |
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 16 October 2026 via checked.be.