COLORIST: 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.
COLORIST
Largest movements
- Cash -€44,472
down €44,472 (-21.6%), from €205,824 to €161,352
mainly Net result for the year (-€36,079) and Tax, wage and social debts (-€18,942)
- Tangible fixed assets -€13,551
down €13,551 (-41.5%), from €32,628 to €19,076
of which Other tangible fixed assets: -€12,651
- Profit (loss) carried forward -€36,079
down €36,079 (-24.5%), from €147,490 to €111,411
- Tax, wage and social debts -€18,942
down €18,942 (-98.1%), from €19,313 to €370
- Reserves -€18,000
down €18,000 (-24.2%), from €74,408 to €56,408
of which Distributable reserves: -€18,000
- Other debts +€18,000
up €18,000, from €0 to €18,000
- Gross operating margin -€38,778
down €38,778, from €17,328 to -€21,450
- Taxes -€1,556
down €1,556 (-80.8%), from €1,927 to €370
- Depreciation +€297
up €297 (+2.2%), from €13,255 to €13,551
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 | €263,365 | €207,688 | -€55,677 | -21.1% |
| Fixed assets | 21/28 | €32,950 | €19,398 | -€13,551 | -41.1% |
| Tangible fixed assets | 22/27 | €32,628 | €19,076 | -€13,551 | -41.5% |
| Plant, machinery and equipment | 23 | €2,516 | €1,615 | -€900 | -35.8% |
| Other tangible fixed assets | 26 | €30,112 | €17,461 | -€12,651 | -42.0% |
| Financial fixed assets | 28 | €322 | €322 | = | 0.0% |
| Current assets | 29/58 | €230,416 | €188,290 | -€42,126 | -18.3% |
| Amounts receivable within one year | 40/41 | €20,586 | €20,973 | +€386 | +1.9% |
| Trade receivables | 40 | €4,652 | €1,392 | -€3,260 | -70.1% |
| Other amounts receivable | 41 | €15,934 | €19,581 | +€3,646 | +22.9% |
| Cash at bank and in hand | 54/58 | €205,824 | €161,352 | -€44,472 | -21.6% |
| Deferred charges and accrued income | 490/1 | €4,006 | €5,966 | +€1,960 | +48.9% |
| Total equity and liabilities | 10/49 | €263,365 | €207,688 | -€55,677 | -21.1% |
| Equity | 10/15 | €240,490 | €186,411 | -€54,079 | -22.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,408 | €56,408 | -€18,000 | -24.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €72,549 | €54,549 | -€18,000 | -24.8% |
| Profit (loss) carried forward | 14 | €147,490 | €111,411 | -€36,079 | -24.5% |
| Amounts payable | 17/49 | €22,875 | €21,277 | -€1,598 | -7.0% |
| Amounts payable within one year | 42/48 | €22,875 | €21,277 | -€1,598 | -7.0% |
| Trade debts | 44 | €3,563 | €2,907 | -€656 | -18.4% |
| Suppliers | 440/4 | €3,563 | €2,907 | -€656 | -18.4% |
| Taxes, remuneration and social security | 45 | €19,313 | €370 | -€18,942 | -98.1% |
| Taxes | 450/3 | €19,313 | €370 | -€18,942 | -98.1% |
| Other amounts payable | 47/48 | €0 | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,255 | €13,551 | +€297 | +2.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €17,328 | -€21,450 | -€38,778 | |
| Operating profit (loss) | 9901 | €3,568 | -€35,521 | -€39,089 | |
| Financial income | 75/76B | €181 | €0 | -€180 | -100.0% |
| Recurring financial income | 75 | €181 | €0 | -€180 | -100.0% |
| Financial charges | 65/66B | €252 | €187 | -€65 | -25.6% |
| Recurring financial charges | 65 | €252 | €187 | -€65 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €3,497 | -€35,708 | -€39,205 | |
| Income taxes | 67/77 | €1,927 | €370 | -€1,556 | -80.8% |
| Profit (loss) for the period | 9904 | €1,570 | -€36,079 | -€37,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,570 | -€36,079 | -€37,649 |
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 13 October 2026 via checked.be.