COLOURBLIND: 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.
COLOURBLIND
Largest movements
- Cash +€41,600
up €41,600 (+80.6%), from €51,637 to €93,236
mainly Other debts (+€35,634) and Net result for the year (+€16,308)
- Tangible fixed assets -€2,518
down €2,518 (-11.8%), from €21,266 to €18,748
of which Furniture and vehicles: -€1,422
- Deferred charges and accrued income -€2,146
down €2,146 (-65.0%), from €3,300 to €1,154
- Receivables within one year +€1,695
up €1,695 (+5.0%), from €33,560 to €35,254
of which Other amounts receivable: +€8,784
- Other debts +€35,634
up €35,634 (+611%), from €5,833 to €41,467
- Reserves +€16,308
up €16,308 (+20.0%), from €81,649 to €97,957
- Trade debts -€13,142
down €13,142 (-78.8%), from €16,674 to €3,532
- Short-term financial debts -€1,548
down €1,548 (-89.6%), from €1,728 to €180
- Gross operating margin -€33,302
down €33,302 (-53.7%), from €62,033 to €28,731
- Taxes -€9,037
down €9,037 (-59.2%), from €15,253 to €6,216
- Depreciation +€1,458
up €1,458 (+34.2%), from €4,266 to €5,724
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 | €112,678 | €151,308 | +€38,630 | +34.3% |
| Fixed assets | 21/28 | €24,181 | €21,663 | -€2,518 | -10.4% |
| Tangible fixed assets | 22/27 | €21,266 | €18,748 | -€2,518 | -11.8% |
| Plant, machinery and equipment | 23 | €15,367 | €14,271 | -€1,095 | -7.1% |
| Furniture and vehicles | 24 | €5,900 | €4,477 | -€1,422 | -24.1% |
| Financial fixed assets | 28 | €2,915 | €2,915 | = | 0.0% |
| Current assets | 29/58 | €88,497 | €129,644 | +€41,148 | +46.5% |
| Amounts receivable within one year | 40/41 | €33,560 | €35,254 | +€1,695 | +5.0% |
| Trade receivables | 40 | €33,560 | €26,470 | -€7,090 | -21.1% |
| Other amounts receivable | 41 | €0 | €8,784 | +€8,784 | |
| Cash at bank and in hand | 54/58 | €51,637 | €93,236 | +€41,600 | +80.6% |
| Deferred charges and accrued income | 490/1 | €3,300 | €1,154 | -€2,146 | -65.0% |
| Total equity and liabilities | 10/49 | €112,678 | €151,308 | +€38,630 | +34.3% |
| Equity | 10/15 | €84,649 | €100,957 | +€16,308 | +19.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €81,649 | €97,957 | +€16,308 | +20.0% |
| Distributable reserves | 133 | €81,649 | €97,957 | +€16,308 | +20.0% |
| Amounts payable | 17/49 | €28,028 | €50,350 | +€22,322 | +79.6% |
| Amounts payable within one year | 42/48 | €28,028 | €50,350 | +€22,322 | +79.6% |
| Financial debts | 43 | €1,728 | €180 | -€1,548 | -89.6% |
| Credit institutions | 430/8 | €1,728 | €180 | -€1,548 | -89.6% |
| Trade debts | 44 | €16,674 | €3,532 | -€13,142 | -78.8% |
| Suppliers | 440/4 | €16,674 | €3,532 | -€13,142 | -78.8% |
| Taxes, remuneration and social security | 45 | €3,793 | €5,171 | +€1,378 | +36.3% |
| Taxes | 450/3 | €3,785 | €5,171 | +€1,386 | +36.6% |
| Remuneration and social security | 454/9 | €8 | €0 | -€8 | -100% |
| Other amounts payable | 47/48 | €5,833 | €41,467 | +€35,634 | +611% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,266 | €5,724 | +€1,458 | +34.2% |
| Other operating charges | 640/8 | €931 | €400 | -€532 | -57.1% |
| Gross operating margin | 9900 | €62,033 | €28,731 | -€33,302 | -53.7% |
| Operating profit (loss) | 9901 | €56,836 | €22,608 | -€34,228 | -60.2% |
| Financial income | 75/76B | €4 | €50 | +€46 | +1,143% |
| Recurring financial income | 75 | €4 | €50 | +€46 | +1,143% |
| Financial charges | 65/66B | €128 | €134 | +€7 | +5.1% |
| Recurring financial charges | 65 | €128 | €134 | +€7 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €56,712 | €22,524 | -€34,189 | -60.3% |
| Income taxes | 67/77 | €15,253 | €6,216 | -€9,037 | -59.2% |
| Profit (loss) for the period | 9904 | €41,460 | €16,308 | -€25,152 | -60.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,460 | €16,308 | -€25,152 | -60.7% |
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 18 October 2026 via checked.be.