COLORDECOR: 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.
COLORDECOR
Largest movements
- Tangible fixed assets +€294,931
up €294,931 (+14.9%), from €2.0m to €2.3m
of which Land and buildings: +€260,400
- Receivables within one year -€160,084
down €160,084 (-82.0%), from €195,286 to €35,202
of which Trade receivables: -€175,340
- Cash +€89,230
up €89,230 (+152%), from €58,591 to €147,821
mainly Debts after one year (+€288,609) and Receivables within one year (+€160,084)
- Debts after one year +€288,609
up €288,609 (+8.0%), from €3.6m to €3.9m
of which Other amounts payable: +€153,817
- Accrued charges and deferred income -€55,875
down €55,875 (-93.1%), from €60,000 to €4,125
- Financial charges +€53,170
up €53,170, from -€38,523 to €14,647
- Staff costs +€27,733
up €27,733 (+28.7%), from €96,522 to €124,255
- Depreciation -€26,583
down €26,583 (-14.9%), from €178,545 to €151,962
- Gross operating margin +€22,684
up €22,684 (+7.2%), from €315,536 to €338,220
- Taxes -€14,778
down €14,778 (-92.6%), from €15,965 to €1,187
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 | €5,312,108 | €5,536,296 | +€224,187 | +4.2% |
| Fixed assets | 21/28 | €5,057,501 | €5,352,432 | +€294,931 | +5.8% |
| Tangible fixed assets | 22/27 | €1,974,885 | €2,269,816 | +€294,931 | +14.9% |
| Land and buildings | 22 | €1,894,784 | €2,155,183 | +€260,400 | +13.7% |
| Plant, machinery and equipment | 23 | €1,336 | €3,553 | +€2,217 | +166% |
| Furniture and vehicles | 24 | €73,766 | €94,348 | +€20,583 | +27.9% |
| Other tangible fixed assets | 26 | €5,000 | €5,000 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €11,732 | +€11,732 | |
| Financial fixed assets | 28 | €3,082,615 | €3,082,615 | = | 0.0% |
| Current assets | 29/58 | €254,608 | €183,864 | -€70,744 | -27.8% |
| Amounts receivable within one year | 40/41 | €195,286 | €35,202 | -€160,084 | -82.0% |
| Trade receivables | 40 | €175,340 | €0 | -€175,340 | -100% |
| Other amounts receivable | 41 | €19,946 | €35,202 | +€15,256 | +76.5% |
| Cash at bank and in hand | 54/58 | €58,591 | €147,821 | +€89,230 | +152% |
| Deferred charges and accrued income | 490/1 | €730 | €841 | +€110 | +15.1% |
| Total equity and liabilities | 10/49 | €5,312,108 | €5,536,296 | +€224,187 | +4.2% |
| Equity | 10/15 | €1,502,181 | €1,496,781 | -€5,401 | -0.4% |
| Contributions | 10/11 | €1,171,599 | €1,171,599 | = | 0.0% |
| Capital | 10 | €1,171,599 | €1,171,599 | = | 0.0% |
| Issued capital | 100 | €1,171,599 | €1,171,599 | = | 0.0% |
| Reserves | 13 | €330,583 | €325,182 | -€5,401 | -1.6% |
| Non-distributable reserves | 130/1 | €96,969 | €96,969 | = | 0.0% |
| Legal reserve | 130 | €96,969 | €96,969 | = | 0.0% |
| Distributable reserves | 133 | €233,614 | €228,214 | -€5,401 | -2.3% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €3,809,927 | €4,039,515 | +€229,588 | +6.0% |
| Amounts payable after more than one year | 17 | €3,592,108 | €3,880,717 | +€288,609 | +8.0% |
| Financial debts | 170/4 | €465,521 | €600,312 | +€134,791 | +29.0% |
| Other amounts payable | 178/9 | €3,126,587 | €3,280,404 | +€153,817 | +4.9% |
| Amounts payable within one year | 42/48 | €157,819 | €154,673 | -€3,146 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €101,857 | €110,795 | +€8,937 | +8.8% |
| Trade debts | 44 | €14,326 | €7,285 | -€7,041 | -49.1% |
| Suppliers | 440/4 | €14,326 | €7,285 | -€7,041 | -49.1% |
| Taxes, remuneration and social security | 45 | €39,744 | €36,593 | -€3,151 | -7.9% |
| Taxes | 450/3 | €39,744 | €20,072 | -€19,672 | -49.5% |
| Remuneration and social security | 454/9 | €0 | €16,521 | +€16,521 | |
| Other amounts payable | 47/48 | €1,891 | €0 | -€1,891 | -100% |
| Accrued charges and deferred income | 492/3 | €60,000 | €4,125 | -€55,875 | -93.1% |
| Non-recurring operating income | 76A | - | €37,393 | +€37,393 | |
| Remuneration, social security and pensions | 62 | €96,522 | €124,255 | +€27,733 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €178,545 | €151,962 | -€26,583 | -14.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,565 | €0 | +€1,565 | |
| Other operating charges | 640/8 | €50,592 | €51,670 | +€1,079 | +2.1% |
| Gross operating margin | 9900 | €315,536 | €338,220 | +€22,684 | +7.2% |
| Operating profit (loss) | 9901 | -€8,558 | €10,332 | +€18,891 | |
| Financial income | 75/76B | €20 | €101 | +€81 | +397% |
| Recurring financial income | 75 | €20 | €101 | +€81 | +397% |
| Financial charges | 65/66B | -€38,523 | €14,647 | +€53,170 | |
| Recurring financial charges | 65 | -€38,523 | €14,647 | +€53,170 | |
| Profit (loss) for the period before taxes | 9903 | €29,985 | -€4,214 | -€34,199 | |
| Income taxes | 67/77 | €15,965 | €1,187 | -€14,778 | -92.6% |
| Profit (loss) for the period | 9904 | €14,020 | -€5,401 | -€19,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,020 | -€5,401 | -€19,421 |
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 19 October 2026 via checked.be.