COLOUR&GREEN: 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&GREEN
Largest movements
- Deferred charges and accrued income -€159,526
down €159,526 (-94.6%), from €168,639 to €9,113
- Receivables within one year +€71,529
up €71,529 (+1,358%), from €5,267 to €76,796
of which Trade receivables: +€72,655
- Cash +€42,496
up €42,496 (+24.7%), from €172,092 to €214,588
mainly Deferred charges and accrued income (+€159,526) and Net result for the year (+€49,677)
- Tangible fixed assets -€26,846
down €26,846 (-8.3%), from €324,960 to €298,114
of which Land and buildings: -€19,000
- Current investments +€12,000
up €12,000 (+29.0%), from €41,397 to €53,397
- Trade debts -€101,490
down €101,490 (-33.8%), from €300,204 to €198,714
- Reserves +€49,677
up €49,677 (+33.0%), from €150,309 to €199,986
- Debts after one year -€30,000
down €30,000 (-14.3%), from €210,000 to €180,000
- Tax, wage and social debts +€14,492
up €14,492 (+113%), from €12,856 to €27,348
- Gross operating margin +€42,374
up €42,374 (+54.7%), from €77,527 to €119,901
- Taxes +€14,492
up €14,492 (+113%), from €12,856 to €27,348
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 | €712,355 | €652,008 | -€60,347 | -8.5% |
| Fixed assets | 21/28 | €324,960 | €298,114 | -€26,846 | -8.3% |
| Tangible fixed assets | 22/27 | €324,960 | €298,114 | -€26,846 | -8.3% |
| Land and buildings | 22 | €307,097 | €288,097 | -€19,000 | -6.2% |
| Plant, machinery and equipment | 23 | €17,863 | €10,017 | -€7,846 | -43.9% |
| Current assets | 29/58 | €387,395 | €353,894 | -€33,501 | -8.6% |
| Amounts receivable within one year | 40/41 | €5,267 | €76,796 | +€71,529 | +1,358% |
| Trade receivables | 40 | - | €72,655 | +€72,655 | |
| Other amounts receivable | 41 | €5,267 | €4,141 | -€1,126 | -21.4% |
| Current investments | 50/53 | €41,397 | €53,397 | +€12,000 | +29.0% |
| Cash at bank and in hand | 54/58 | €172,092 | €214,588 | +€42,496 | +24.7% |
| Deferred charges and accrued income | 490/1 | €168,639 | €9,113 | -€159,526 | -94.6% |
| Total equity and liabilities | 10/49 | €712,355 | €652,008 | -€60,347 | -8.5% |
| Equity | 10/15 | €156,509 | €206,186 | +€49,677 | +31.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,309 | €199,986 | +€49,677 | +33.0% |
| Distributable reserves | 133 | €150,309 | €199,986 | +€49,677 | +33.0% |
| Amounts payable | 17/49 | €555,846 | €445,822 | -€110,024 | -19.8% |
| Amounts payable after more than one year | 17 | €210,000 | €180,000 | -€30,000 | -14.3% |
| Financial debts | 170/4 | €210,000 | €180,000 | -€30,000 | -14.3% |
| Amounts payable within one year | 42/48 | €345,846 | €265,822 | -€80,024 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €300,204 | €198,714 | -€101,490 | -33.8% |
| Suppliers | 440/4 | €300,204 | €198,714 | -€101,490 | -33.8% |
| Taxes, remuneration and social security | 45 | €12,856 | €27,348 | +€14,492 | +113% |
| Taxes | 450/3 | €12,856 | €27,348 | +€14,492 | +113% |
| Other amounts payable | 47/48 | €2,786 | €9,760 | +€6,974 | +250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,845 | €26,846 | +€1 | 0.0% |
| Other operating charges | 640/8 | €216 | €165 | -€51 | -23.6% |
| Gross operating margin | 9900 | €77,527 | €119,901 | +€42,374 | +54.7% |
| Operating profit (loss) | 9901 | €50,466 | €92,890 | +€42,424 | +84.1% |
| Financial income | 75/76B | €139 | €181 | +€42 | +30.2% |
| Recurring financial income | 75 | €139 | €181 | +€42 | +30.2% |
| Financial charges | 65/66B | €14,858 | €16,046 | +€1,188 | +8.0% |
| Recurring financial charges | 65 | €14,858 | €16,046 | +€1,188 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €35,747 | €77,025 | +€41,278 | +115% |
| Income taxes | 67/77 | €12,856 | €27,348 | +€14,492 | +113% |
| Profit (loss) for the period | 9904 | €22,891 | €49,677 | +€26,786 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €22,891 | €49,677 | +€26,786 | +117% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.