COLORE STUCCATO: 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.
COLORE STUCCATO
Largest movements
- Cash +€34,376
up €34,376 (+36.5%), from €94,110 to €128,486
mainly Accrued charges and deferred income (+€52,803) and Net result for the year (+€24,747)
- Tangible fixed assets +€27,469
up €27,469 (+73.6%), from €37,329 to €64,798
of which Furniture and vehicles: +€28,904
- Receivables within one year +€17,059
up €17,059 (+12.0%), from €142,647 to €159,706
of which Trade receivables: +€11,266
- Accrued charges and deferred income +€52,803
new in 2024: €52,803
- Reserves +€24,747
up €24,747 (+11.5%), from €214,642 to €239,389
of which Distributable reserves: +€24,747
- Tax, wage and social debts +€20,803
up €20,803 (+779%), from €2,671 to €23,474
- Advances received -€13,500
no longer reported in 2024 (was €13,500)
- Debts after one year -€5,947
down €5,947 (-19.1%), from €31,176 to €25,229
- Gross operating margin +€10,351
up €10,351 (+27.1%), from €38,166 to €48,517
- Taxes +€6,450
up €6,450 (+90.4%), from €7,133 to €13,583
- Depreciation -€2,045
down €2,045 (-21.1%), from €9,706 to €7,661
- Other operating charges -€779
down €779 (-32.8%), from €2,378 to €1,599
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,222 | €378,128 | +€78,906 | +26.4% |
| Fixed assets | 21/28 | €37,419 | €64,888 | +€27,469 | +73.4% |
| Tangible fixed assets | 22/27 | €37,329 | €64,798 | +€27,469 | +73.6% |
| Land and buildings | 22 | €4,442 | €4,442 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,628 | €3,193 | -€1,435 | -31.0% |
| Furniture and vehicles | 24 | €28,259 | €57,163 | +€28,904 | +102% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €261,803 | €313,240 | +€51,437 | +19.6% |
| Amounts receivable within one year | 40/41 | €142,647 | €159,706 | +€17,059 | +12.0% |
| Trade receivables | 40 | €5,627 | €16,893 | +€11,266 | +200% |
| Other amounts receivable | 41 | €137,020 | €142,813 | +€5,793 | +4.2% |
| Cash at bank and in hand | 54/58 | €94,110 | €128,486 | +€34,376 | +36.5% |
| Deferred charges and accrued income | 490/1 | €25,046 | €25,048 | +€2 | 0.0% |
| Total equity and liabilities | 10/49 | €299,222 | €378,128 | +€78,906 | +26.4% |
| Equity | 10/15 | €251,875 | €276,622 | +€24,747 | +9.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €214,642 | €239,389 | +€24,747 | +11.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €212,783 | €237,530 | +€24,747 | +11.6% |
| Profit (loss) carried forward | 14 | €31,036 | €31,036 | = | 0.0% |
| Amounts payable | 17/49 | €47,347 | €101,506 | +€54,159 | +114% |
| Amounts payable after more than one year | 17 | €31,176 | €25,229 | -€5,947 | -19.1% |
| Financial debts | 170/4 | €31,176 | €25,229 | -€5,947 | -19.1% |
| Amounts payable within one year | 42/48 | €16,171 | €23,474 | +€7,303 | +45.2% |
| Advances received on contracts in progress | 46 | €13,500 | - | -€13,500 | |
| Taxes, remuneration and social security | 45 | €2,671 | €23,474 | +€20,803 | +779% |
| Taxes | 450/3 | €2,671 | €23,474 | +€20,803 | +779% |
| Accrued charges and deferred income | 492/3 | - | €52,803 | +€52,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,706 | €7,661 | -€2,045 | -21.1% |
| Other operating charges | 640/8 | €2,378 | €1,599 | -€779 | -32.8% |
| Gross operating margin | 9900 | €38,166 | €48,517 | +€10,351 | +27.1% |
| Operating profit (loss) | 9901 | €26,082 | €39,257 | +€13,175 | +50.5% |
| Financial charges | 65/66B | €1,316 | €927 | -€389 | -29.6% |
| Recurring financial charges | 65 | €1,316 | €927 | -€389 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €24,766 | €38,330 | +€13,564 | +54.8% |
| Income taxes | 67/77 | €7,133 | €13,583 | +€6,450 | +90.4% |
| Profit (loss) for the period | 9904 | €17,633 | €24,747 | +€7,114 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,633 | €24,747 | +€7,114 | +40.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.