COLORI: 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.
COLORI
Largest movements
- Receivables within one year +€160,090
up €160,090 (+3,734%), from €4,288 to €164,378
of which Other amounts receivable: +€146,907
- Reserves +€135,642
up €135,642 (+16.5%), from €824,329 to €959,972
of which Distributable reserves: +€185,642
- Financial income +€189,395
up €189,395 (+7,368%), from €2,571 to €191,965
- Financial charges +€44,382
up €44,382 (+114%), from €39,048 to €83,430
- Gross operating margin +€24,748
up €24,748 (+61.3%), from €40,374 to €65,122
- Taxes +€13,598
up €13,598 (+14,206%), from €96 to €13,694
- Depreciation +€1,086
up €1,086 (+5.5%), from €19,813 to €20,899
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 | €4,356,524 | €4,521,901 | +€165,377 | +3.8% |
| Fixed assets | 21/28 | €3,854,527 | €3,836,128 | -€18,399 | -0.5% |
| Tangible fixed assets | 22/27 | €354,527 | €336,128 | -€18,399 | -5.2% |
| Land and buildings | 22 | €338,272 | €323,709 | -€14,564 | -4.3% |
| Furniture and vehicles | 24 | €16,255 | €12,419 | -€3,836 | -23.6% |
| Financial fixed assets | 28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Current assets | 29/58 | €501,997 | €685,773 | +€183,776 | +36.6% |
| Amounts receivable within one year | 40/41 | €4,288 | €164,378 | +€160,090 | +3,734% |
| Trade receivables | 40 | €3,612 | €16,796 | +€13,184 | +365% |
| Other amounts receivable | 41 | €675 | €147,582 | +€146,907 | +21,750% |
| Current investments | 50/53 | €411,470 | €415,256 | +€3,786 | +0.9% |
| Cash at bank and in hand | 54/58 | €86,239 | €106,139 | +€19,900 | +23.1% |
| Total equity and liabilities | 10/49 | €4,356,524 | €4,521,901 | +€165,377 | +3.8% |
| Equity | 10/15 | €1,324,329 | €1,459,972 | +€135,642 | +10.2% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €824,329 | €959,972 | +€135,642 | +16.5% |
| Non-distributable reserves | 130/1 | €50,000 | €0 | -€50,000 | -100% |
| Reserves not available under the articles | 1311 | €50,000 | €0 | -€50,000 | -100% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €718,079 | €903,722 | +€185,642 | +25.9% |
| Amounts payable | 17/49 | €3,032,195 | €3,061,929 | +€29,735 | +1.0% |
| Amounts payable after more than one year | 17 | €2,700,000 | €2,700,000 | = | 0.0% |
| Financial debts | 170/4 | €2,700,000 | €2,700,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €292,027 | €321,762 | +€29,735 | +10.2% |
| Trade debts | 44 | €10,106 | €2,779 | -€7,327 | -72.5% |
| Suppliers | 440/4 | €10,106 | €2,779 | -€7,327 | -72.5% |
| Taxes, remuneration and social security | 45 | €29,068 | €24,559 | -€4,509 | -15.5% |
| Taxes | 450/3 | €23,487 | €21,378 | -€2,109 | -9.0% |
| Remuneration and social security | 454/9 | €5,580 | €3,180 | -€2,400 | -43.0% |
| Other amounts payable | 47/48 | €252,854 | €294,424 | +€41,571 | +16.4% |
| Accrued charges and deferred income | 492/3 | €40,167 | €40,167 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,813 | €20,899 | +€1,086 | +5.5% |
| Other operating charges | 640/8 | €2,725 | €3,422 | +€697 | +25.6% |
| Gross operating margin | 9900 | €40,374 | €65,122 | +€24,748 | +61.3% |
| Operating profit (loss) | 9901 | €17,837 | €40,801 | +€22,964 | +129% |
| Financial income | 75/76B | €2,571 | €191,965 | +€189,395 | +7,368% |
| Recurring financial income | 75 | €2,571 | €191,965 | +€189,395 | +7,368% |
| Financial charges | 65/66B | €39,048 | €83,430 | +€44,382 | +114% |
| Recurring financial charges | 65 | €39,048 | €83,430 | +€44,382 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€18,641 | €149,336 | +€167,977 | |
| Income taxes | 67/77 | €96 | €13,694 | +€13,598 | +14,206% |
| Profit (loss) for the period | 9904 | -€18,737 | €135,642 | +€154,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,737 | €135,642 | +€154,379 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.