Colour & Cuts: 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.
Colour & Cuts
Largest movements
- Tangible fixed assets +€1,587
up €1,587 (+37.3%), from €4,252 to €5,839
of which Furniture and vehicles: +€2,967
- Intangible fixed assets -€1,350
down €1,350 (-25.0%), from €5,400 to €4,050
- Receivables within one year +€800
new in 2025: €800
- Deferred charges and accrued income +€797
up €797 (+82.0%), from €972 to €1,769
- Cash +€422
up €422 (+9.2%), from €4,587 to €5,009
mainly Depreciation (+€3,872) and Other debts (+€1,629)
- Other debts +€1,629
up €1,629 (+110%), from €1,482 to €3,110
- Profit (loss) carried forward +€1,023
up €1,023 (+21.0%), from €4,863 to €5,886
- Trade debts -€900
down €900 (-33.6%), from €2,680 to €1,780
- Tax, wage and social debts +€504
up €504 (+12.0%), from €4,186 to €4,690
of which Remuneration and social security: +€1,732
- Staff costs +€4,496
new in 2025: €4,496
- Gross operating margin +€3,332
up €3,332 (+38.6%), from €8,637 to €11,970
- Financial charges -€2,197
down €2,197 (-91.0%), from €2,415 to €218
- Taxes +€1,362
new in 2025: €1,362
- Depreciation +€1,143
up €1,143 (+41.9%), from €2,730 to €3,872
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 | €15,211 | €17,467 | +€2,256 | +14.8% |
| Fixed assets | 21/28 | €9,652 | €9,889 | +€237 | +2.5% |
| Intangible fixed assets | 21 | €5,400 | €4,050 | -€1,350 | -25.0% |
| Tangible fixed assets | 22/27 | €4,252 | €5,839 | +€1,587 | +37.3% |
| Furniture and vehicles | 24 | - | €2,967 | +€2,967 | |
| Other tangible fixed assets | 26 | €4,252 | €2,873 | -€1,380 | -32.4% |
| Current assets | 29/58 | €5,559 | €7,578 | +€2,019 | +36.3% |
| Amounts receivable within one year | 40/41 | - | €800 | +€800 | |
| Other amounts receivable | 41 | - | €800 | +€800 | |
| Cash at bank and in hand | 54/58 | €4,587 | €5,009 | +€422 | +9.2% |
| Deferred charges and accrued income | 490/1 | €972 | €1,769 | +€797 | +82.0% |
| Total equity and liabilities | 10/49 | €15,211 | €17,467 | +€2,256 | +14.8% |
| Equity | 10/15 | €6,863 | €7,886 | +€1,023 | +14.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,863 | €5,886 | +€1,023 | +21.0% |
| Amounts payable | 17/49 | €8,348 | €9,581 | +€1,233 | +14.8% |
| Amounts payable within one year | 42/48 | €8,348 | €9,581 | +€1,233 | +14.8% |
| Trade debts | 44 | €2,680 | €1,780 | -€900 | -33.6% |
| Suppliers | 440/4 | €2,680 | €1,780 | -€900 | -33.6% |
| Taxes, remuneration and social security | 45 | €4,186 | €4,690 | +€504 | +12.0% |
| Taxes | 450/3 | €4,186 | €2,958 | -€1,228 | -29.3% |
| Remuneration and social security | 454/9 | - | €1,732 | +€1,732 | |
| Other amounts payable | 47/48 | €1,482 | €3,110 | +€1,629 | +110% |
| Remuneration, social security and pensions | 62 | - | €4,496 | +€4,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,730 | €3,872 | +€1,143 | +41.9% |
| Other operating charges | 640/8 | €612 | €1,133 | +€521 | +85.0% |
| Gross operating margin | 9900 | €8,637 | €11,970 | +€3,332 | +38.6% |
| Operating profit (loss) | 9901 | €5,296 | €2,468 | -€2,827 | -53.4% |
| Financial income | 75/76B | €139 | €136 | -€3 | -2.4% |
| Recurring financial income | 75 | €139 | €136 | -€3 | -2.4% |
| Financial charges | 65/66B | €2,415 | €218 | -€2,197 | -91.0% |
| Recurring financial charges | 65 | €2,415 | €218 | -€2,197 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €3,019 | €2,386 | -€633 | -21.0% |
| Income taxes | 67/77 | - | €1,362 | +€1,362 | |
| Profit (loss) for the period | 9904 | €3,019 | €1,023 | -€1,996 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,019 | €1,023 | -€1,996 | -66.1% |
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 31 October 2026 via checked.be.