Colourconcept: what changed
Two fiscal 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.
Colourconcept
Largest movements
- Tangible fixed assets -€8,885
down €8,885 (-25.0%), from €35,544 to €26,659
of which Furniture and vehicles: -€6,600
- Intangible fixed assets +€5,455
new in 2024: €5,455
- Receivables within one year +€2,836
up €2,836 (+523.6%), from €542 to €3,378
of which Trade receivables: +€3,332
- Cash -€897
down €897 (-9.4%), from €9,504 to €8,607
mainly Other debts (-€8,690) and Investment in fixed assets (net) (-€6,819)
- Other debts -€8,690
down €8,690 (-24.0%), from €36,176 to €27,486
- Tax, wage and social debts +€7,569
up €7,569 (+214.3%), from €3,532 to €11,101
of which Remuneration and social security: +€5,008
- Trade debts -€5,034
down €5,034 (-74.8%), from €6,732 to €1,698
- Reserves +€4,456
new in 2024: €4,456
- Current portion of long-term debt -€1,036
down €1,036 (-100.0%), from €1,036 to €0
- Gross operating margin +€13,905
up €13,905 (+281.9%), from €4,933 to €18,837
- Depreciation +€5,884
up €5,884 (+124.8%), from €4,713 to €10,598
- Taxes +€1,578
new in 2024: €1,578
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.
Cash bridge derived
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 | €46,936 | €44,840 | -€2,096 | -4.5% |
| Formation expenses | 20 | €349 | €0 | -€349 | -100.0% |
| Fixed assets | 21/28 | €35,544 | €32,114 | -€3,430 | -9.6% |
| Intangible fixed assets | 21 | - | €5,455 | +€5,455 | |
| Tangible fixed assets | 22/27 | €35,544 | €26,659 | -€8,885 | -25.0% |
| Plant, machinery and equipment | 23 | €5,520 | €3,234 | -€2,285 | -41.4% |
| Furniture and vehicles | 24 | €30,025 | €23,425 | -€6,600 | -22.0% |
| Current assets | 29/58 | €11,043 | €12,725 | +€1,682 | +15.2% |
| Amounts receivable within one year | 40/41 | €542 | €3,378 | +€2,836 | +523.6% |
| Trade receivables | 40 | €42 | €3,375 | +€3,332 | +7859.2% |
| Other amounts receivable | 41 | €499 | €3 | -€496 | -99.4% |
| Cash at bank and in hand | 54/58 | €9,504 | €8,607 | -€897 | -9.4% |
| Deferred charges and accrued income | 490/1 | €997 | €741 | -€257 | -25.7% |
| Total equity and liabilities | 10/49 | €46,936 | €44,840 | -€2,096 | -4.5% |
| Equity | 10/15 | -€539 | €4,556 | +€5,095 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €4,456 | +€4,456 | |
| Distributable reserves | 133 | - | €4,456 | +€4,456 | |
| Profit (loss) carried forward | 14 | -€639 | €0 | +€639 | |
| Amounts payable | 17/49 | €47,475 | €40,284 | -€7,191 | -15.1% |
| Amounts payable within one year | 42/48 | €47,475 | €40,284 | -€7,191 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €1,036 | €0 | -€1,036 | -100.0% |
| Trade debts | 44 | €6,732 | €1,698 | -€5,034 | -74.8% |
| Suppliers | 440/4 | €6,732 | €1,698 | -€5,034 | -74.8% |
| Taxes, remuneration and social security | 45 | €3,532 | €11,101 | +€7,569 | +214.3% |
| Taxes | 450/3 | €38 | €2,599 | +€2,561 | +6729.7% |
| Remuneration and social security | 454/9 | €3,494 | €8,501 | +€5,008 | +143.3% |
| Other amounts payable | 47/48 | €36,176 | €27,486 | -€8,690 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,713 | €10,598 | +€5,884 | +124.8% |
| Other operating charges | 640/8 | €645 | €570 | -€76 | -11.8% |
| Gross operating margin | 9900 | €4,933 | €18,837 | +€13,905 | +281.9% |
| Operating profit (loss) | 9901 | -€426 | €7,670 | +€8,096 | |
| Financial income | 75/76B | €5 | €91 | +€86 | +1704.4% |
| Recurring financial income | 75 | €5 | €91 | +€86 | +1704.4% |
| Financial charges | 65/66B | €218 | €230 | +€11 | +5.3% |
| Recurring financial charges | 65 | €218 | €230 | +€11 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€639 | €7,532 | +€8,171 | |
| Income taxes | 67/77 | - | €1,578 | +€1,578 | |
| Profit (loss) for the period | 9904 | -€639 | €5,954 | +€6,593 | |
| Profit (loss) for the period to be appropriated | 9905 | -€639 | €5,954 | +€6,593 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.