Colorique: 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.
Colorique
Largest movements
- Receivables within one year -€17,157
down €17,157 (-20.3%), from €84,515 to €67,358
of which Trade receivables: -€16,288
- Cash +€4,260
up €4,260 (+96.1%), from €4,431 to €8,691
mainly Net result for the year (+€38,236) and Tax, wage and social debts (+€17,702)
- Tangible fixed assets +€2,731
up €2,731 (+25.5%), from €10,694 to €13,425
of which Furniture and vehicles: +€4,009
- Accrued charges and deferred income -€41,301
no longer reported in 2024 (was €41,301)
- Reserves +€38,236
up €38,236 (+89.9%), from €42,518 to €80,754
of which Distributable reserves: +€38,236
- Trade debts -€20,357
down €20,357 (-43.8%), from €46,482 to €26,126
- Tax, wage and social debts +€17,702
up €17,702 (+538%), from €3,291 to €20,994
- Short-term financial debts -€4,860
down €4,860 (-93.3%), from €5,212 to €352
- Gross operating margin +€53,412
up €53,412 (+147%), from €36,422 to €89,834
- Taxes +€17,822
up €17,822 (+562%), from €3,172 to €20,994
- Financial charges +€14,357
up €14,357 (+835%), from €1,720 to €16,076
of which Non-recurring financial charges: +€14,305
- Other operating charges +€1,784
up €1,784 (+48.2%), from €3,700 to €5,484
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 | €159,580 | €147,699 | -€11,881 | -7.4% |
| Fixed assets | 21/28 | €11,544 | €13,425 | +€1,881 | +16.3% |
| Tangible fixed assets | 22/27 | €10,694 | €13,425 | +€2,731 | +25.5% |
| Plant, machinery and equipment | 23 | €5,194 | €4,442 | -€752 | -14.5% |
| Furniture and vehicles | 24 | €1,952 | €5,961 | +€4,009 | +205% |
| Other tangible fixed assets | 26 | €3,549 | €3,023 | -€526 | -14.8% |
| Financial fixed assets | 28 | €850 | - | -€850 | |
| Current assets | 29/58 | €148,036 | €134,274 | -€13,762 | -9.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,960 | €8,225 | +€265 | +3.3% |
| Stocks | 30/36 | €7,960 | €8,225 | +€265 | +3.3% |
| Amounts receivable within one year | 40/41 | €84,515 | €67,358 | -€17,157 | -20.3% |
| Trade receivables | 40 | €78,648 | €62,360 | -€16,288 | -20.7% |
| Other amounts receivable | 41 | €5,867 | €4,998 | -€869 | -14.8% |
| Cash at bank and in hand | 54/58 | €4,431 | €8,691 | +€4,260 | +96.1% |
| Deferred charges and accrued income | 490/1 | €1,130 | - | -€1,130 | |
| Total equity and liabilities | 10/49 | €159,580 | €147,699 | -€11,881 | -7.4% |
| Equity | 10/15 | €61,118 | €99,354 | +€38,236 | +62.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,518 | €80,754 | +€38,236 | +89.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,658 | €78,894 | +€38,236 | +94.0% |
| Amounts payable | 17/49 | €98,462 | €48,345 | -€50,117 | -50.9% |
| Amounts payable within one year | 42/48 | €57,161 | €48,345 | -€8,816 | -15.4% |
| Financial debts | 43 | €5,212 | €352 | -€4,860 | -93.3% |
| Credit institutions | 430/8 | €5,212 | €352 | -€4,860 | -93.3% |
| Trade debts | 44 | €46,482 | €26,126 | -€20,357 | -43.8% |
| Suppliers | 440/4 | €46,482 | €26,126 | -€20,357 | -43.8% |
| Taxes, remuneration and social security | 45 | €3,291 | €20,994 | +€17,702 | +538% |
| Taxes | 450/3 | €3,291 | €20,994 | +€17,702 | +538% |
| Other amounts payable | 47/48 | €2,175 | €874 | -€1,301 | -59.8% |
| Accrued charges and deferred income | 492/3 | €41,301 | - | -€41,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,819 | €3,280 | +€460 | +16.3% |
| Other operating charges | 640/8 | €3,700 | €5,484 | +€1,784 | +48.2% |
| Non-recurring operating charges | 66A | - | €5,764 | +€5,764 | |
| Gross operating margin | 9900 | €36,422 | €89,834 | +€53,412 | +147% |
| Operating profit (loss) | 9901 | €29,903 | €75,306 | +€45,403 | +152% |
| Financial charges | 65/66B | €1,720 | €16,076 | +€14,357 | +835% |
| Recurring financial charges | 65 | €1,720 | €1,772 | +€52 | +3.0% |
| Non-recurring financial charges | 66B | - | €14,305 | +€14,305 | |
| Profit (loss) for the period before taxes | 9903 | €28,183 | €59,230 | +€31,046 | +110% |
| Income taxes | 67/77 | €3,172 | €20,994 | +€17,822 | +562% |
| Profit (loss) for the period | 9904 | €25,012 | €38,236 | +€13,224 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,012 | €38,236 | +€13,224 | +52.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.