COLORBLIND: 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.
COLORBLIND
Largest movements
- Cash +€26,766
up €26,766 (+122%), from €21,857 to €48,623
mainly Net result for the year (+€16,784) and Receivables within one year (+€14,011)
- Receivables within one year -€14,011
down €14,011 (-98.2%), from €14,268 to €257
- Deferred charges and accrued income -€2,485
down €2,485 (-67.3%), from €3,690 to €1,205
- Profit (loss) carried forward +€16,784
up €16,784 (+91.0%), from -€18,453 to -€1,668
- Other debts -€3,146
down €3,146 (-50.1%), from €6,281 to €3,134
- Trade debts -€1,689
down €1,689 (-88.2%), from €1,915 to €226
- Tax, wage and social debts -€1,667
down €1,667 (-18.1%), from €9,197 to €7,530
of which Taxes: -€1,667
- Gross operating margin +€14,801
up €14,801 (+207%), from €7,149 to €21,950
- Taxes +€1,956
up €1,956 (+1,349%), from €145 to €2,101
- Depreciation -€862
down €862 (-51.5%), from €1,675 to €813
- Other operating charges +€231
up €231 (+41.0%), from €565 to €796
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 | €42,350 | €52,632 | +€10,282 | +24.3% |
| Fixed assets | 21/28 | €2,535 | €2,547 | +€12 | +0.5% |
| Tangible fixed assets | 22/27 | €2,169 | €2,182 | +€12 | +0.6% |
| Furniture and vehicles | 24 | €1,050 | €1,128 | +€78 | +7.4% |
| Other tangible fixed assets | 26 | €1,119 | €1,054 | -€66 | -5.9% |
| Financial fixed assets | 28 | €366 | €366 | = | 0.0% |
| Current assets | 29/58 | €39,815 | €50,085 | +€10,270 | +25.8% |
| Amounts receivable within one year | 40/41 | €14,268 | €257 | -€14,011 | -98.2% |
| Trade receivables | 40 | €14,268 | €257 | -€14,011 | -98.2% |
| Cash at bank and in hand | 54/58 | €21,857 | €48,623 | +€26,766 | +122% |
| Deferred charges and accrued income | 490/1 | €3,690 | €1,205 | -€2,485 | -67.3% |
| Total equity and liabilities | 10/49 | €42,350 | €52,632 | +€10,282 | +24.3% |
| Equity | 10/15 | €24,957 | €41,741 | +€16,784 | +67.3% |
| Reserves | 13 | €43,409 | €43,409 | = | 0.0% |
| Distributable reserves | 133 | €43,409 | €43,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,453 | -€1,668 | +€16,784 | +91.0% |
| Amounts payable | 17/49 | €17,393 | €10,891 | -€6,502 | -37.4% |
| Amounts payable within one year | 42/48 | €17,393 | €10,891 | -€6,502 | -37.4% |
| Trade debts | 44 | €1,915 | €226 | -€1,689 | -88.2% |
| Suppliers | 440/4 | €1,915 | €226 | -€1,689 | -88.2% |
| Taxes, remuneration and social security | 45 | €9,197 | €7,530 | -€1,667 | -18.1% |
| Taxes | 450/3 | €9,197 | €7,530 | -€1,667 | -18.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,281 | €3,134 | -€3,146 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,675 | €813 | -€862 | -51.5% |
| Other operating charges | 640/8 | €565 | €796 | +€231 | +41.0% |
| Gross operating margin | 9900 | €7,149 | €21,950 | +€14,801 | +207% |
| Operating profit (loss) | 9901 | €4,909 | €20,340 | +€15,432 | +314% |
| Financial income | 75/76B | €1 | €0 | -€1 | -86.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -86.4% |
| Financial charges | 65/66B | €1,671 | €1,456 | -€215 | -12.9% |
| Recurring financial charges | 65 | €1,671 | €1,456 | -€215 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €3,239 | €18,885 | +€15,646 | +483% |
| Income taxes | 67/77 | €145 | €2,101 | +€1,956 | +1,349% |
| Profit (loss) for the period | 9904 | €3,094 | €16,784 | +€13,690 | +442% |
| Profit (loss) for the period to be appropriated | 9905 | €3,094 | €16,784 | +€13,690 | +442% |
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 18 October 2026 via checked.be.