COLOURFUL CIRCLES: 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.
COLOURFUL CIRCLES
Largest movements
- Cash +€74,385
up €74,385 (+1,784%), from €4,170 to €78,555
mainly Other debts (+€100,353) and Net result for the year (+€75,156)
- Other debts +€100,353
up €100,353 (+2,501%), from €4,012 to €104,365
- Reserves -€24,844
down €24,844 (-33.2%), from €74,934 to €50,090
- Debts after one year -€9,333
down €9,333 (-14.3%), from €65,334 to €56,001
- Tax, wage and social debts +€6,921
up €6,921 (+100%), from €6,903 to €13,825
- Gross operating margin +€16,107
up €16,107 (+16.2%), from €99,346 to €115,453
- Taxes +€2,597
up €2,597 (+13.9%), from €18,626 to €21,223
- Depreciation +€1,429
up €1,429 (+10.2%), from €13,989 to €15,419
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 | €182,019 | €255,700 | +€73,681 | +40.5% |
| Fixed assets | 21/28 | €132,026 | €132,512 | +€485 | +0.4% |
| Tangible fixed assets | 22/27 | €132,026 | €132,512 | +€485 | +0.4% |
| Land and buildings | 22 | €123,772 | €116,309 | -€7,463 | -6.0% |
| Plant, machinery and equipment | 23 | €1,280 | €1,534 | +€255 | +19.9% |
| Furniture and vehicles | 24 | €6,975 | €14,668 | +€7,694 | +110% |
| Current assets | 29/58 | €49,993 | €123,188 | +€73,195 | +146% |
| Amounts receivable within one year | 40/41 | €43,246 | €42,859 | -€387 | -0.9% |
| Trade receivables | 40 | €43,246 | €42,859 | -€387 | -0.9% |
| Cash at bank and in hand | 54/58 | €4,170 | €78,555 | +€74,385 | +1,784% |
| Deferred charges and accrued income | 490/1 | €2,577 | €1,774 | -€803 | -31.2% |
| Total equity and liabilities | 10/49 | €182,019 | €255,700 | +€73,681 | +40.5% |
| Equity | 10/15 | €93,534 | €68,690 | -€24,844 | -26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,934 | €50,090 | -€24,844 | -33.2% |
| Distributable reserves | 133 | €74,934 | €50,090 | -€24,844 | -33.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,485 | €187,010 | +€98,525 | +111% |
| Amounts payable after more than one year | 17 | €65,334 | €56,001 | -€9,333 | -14.3% |
| Financial debts | 170/4 | €65,334 | €56,001 | -€9,333 | -14.3% |
| Amounts payable within one year | 42/48 | €23,151 | €131,009 | +€107,858 | +466% |
| Current portion of amounts payable after more than one year | 42 | €9,333 | €9,333 | = | 0.0% |
| Financial debts | 43 | €721 | €535 | -€187 | -25.9% |
| Credit institutions | 430/8 | €721 | €535 | -€187 | -25.9% |
| Trade debts | 44 | €2,181 | €2,951 | +€770 | +35.3% |
| Suppliers | 440/4 | €2,181 | €2,951 | +€770 | +35.3% |
| Taxes, remuneration and social security | 45 | €6,903 | €13,825 | +€6,921 | +100% |
| Taxes | 450/3 | €6,903 | €13,825 | +€6,921 | +100% |
| Other amounts payable | 47/48 | €4,012 | €104,365 | +€100,353 | +2,501% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,989 | €15,419 | +€1,429 | +10.2% |
| Other operating charges | 640/8 | €1,391 | €1,436 | +€45 | +3.2% |
| Non-recurring operating charges | 66A | - | €696 | +€696 | |
| Gross operating margin | 9900 | €99,346 | €115,453 | +€16,107 | +16.2% |
| Operating profit (loss) | 9901 | €83,965 | €97,902 | +€13,937 | +16.6% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €1,555 | €1,530 | -€25 | -1.6% |
| Recurring financial charges | 65 | €1,555 | €1,530 | -€25 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €82,411 | €96,379 | +€13,968 | +16.9% |
| Income taxes | 67/77 | €18,626 | €21,223 | +€2,597 | +13.9% |
| Profit (loss) for the period | 9904 | €63,784 | €75,156 | +€11,371 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,784 | €75,156 | +€11,371 | +17.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.