COLOURFUL DECOR: 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 DECOR
Largest movements
- Tangible fixed assets -€26,681
down €26,681 (-35.8%), from €74,536 to €47,855
of which Furniture and vehicles: -€25,455
- Cash -€23,593
down €23,593 (-48.2%), from €48,975 to €25,382
mainly Stocks and contracts (-€16,401) and Debts after one year (-€12,744)
- Stocks and contracts +€16,401
up €16,401 (+268%), from €6,114 to €22,515
of which Contracts in progress: +€11,233
- Receivables within one year +€12,069
up €12,069 (+24.4%), from €49,384 to €61,454
of which Other amounts receivable: +€9,271
- Debts after one year -€12,744
down €12,744 (-54.0%), from €23,601 to €10,857
- Tax, wage and social debts -€10,908
down €10,908 (-48.9%), from €22,307 to €11,399
of which Remuneration and social security: -€9,183
- Reserves +€6,392
up €6,392 (+9.2%), from €69,593 to €75,984
of which Distributable reserves: +€11,350
- Current portion of long-term debt -€2,499
down €2,499 (-16.4%), from €15,244 to €12,744
- Financial income -€29,213
down €29,213 (-99.3%), from €29,406 to €192
of which Non-recurring financial income: -€28,959
- Staff costs -€8,335
down €8,335 (-7.7%), from €108,766 to €100,431
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 | €195,796 | €173,895 | -€21,901 | -11.2% |
| Fixed assets | 21/28 | €74,536 | €47,855 | -€26,681 | -35.8% |
| Tangible fixed assets | 22/27 | €74,536 | €47,855 | -€26,681 | -35.8% |
| Plant, machinery and equipment | 23 | €2,832 | €1,979 | -€854 | -30.1% |
| Furniture and vehicles | 24 | €69,288 | €43,832 | -€25,455 | -36.7% |
| Other tangible fixed assets | 26 | €2,416 | €2,044 | -€372 | -15.4% |
| Current assets | 29/58 | €121,260 | €126,040 | +€4,780 | +3.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,114 | €22,515 | +€16,401 | +268% |
| Stocks | 30/36 | €1,260 | €6,428 | +€5,168 | +410% |
| Contracts in progress | 37 | €4,854 | €16,087 | +€11,233 | +231% |
| Amounts receivable within one year | 40/41 | €49,384 | €61,454 | +€12,069 | +24.4% |
| Trade receivables | 40 | €3,626 | €6,425 | +€2,799 | +77.2% |
| Other amounts receivable | 41 | €45,758 | €55,029 | +€9,271 | +20.3% |
| Cash at bank and in hand | 54/58 | €48,975 | €25,382 | -€23,593 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,786 | €1,689 | -€97 | -5.5% |
| Total equity and liabilities | 10/49 | €195,796 | €173,895 | -€21,901 | -11.2% |
| Equity | 10/15 | €119,171 | €125,563 | +€6,392 | +5.4% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €69,593 | €75,984 | +€6,392 | +9.2% |
| Non-distributable reserves | 130/1 | €4,958 | - | -€4,958 | |
| Reserves not available under the articles | 1311 | €4,958 | - | -€4,958 | |
| Distributable reserves | 133 | €64,635 | €75,984 | +€11,350 | +17.6% |
| Amounts payable | 17/49 | €76,624 | €48,332 | -€28,293 | -36.9% |
| Amounts payable after more than one year | 17 | €23,601 | €10,857 | -€12,744 | -54.0% |
| Financial debts | 170/4 | €23,601 | €10,857 | -€12,744 | -54.0% |
| Amounts payable within one year | 42/48 | €53,024 | €37,475 | -€15,548 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €15,244 | €12,744 | -€2,499 | -16.4% |
| Trade debts | 44 | €9,308 | €8,489 | -€818 | -8.8% |
| Suppliers | 440/4 | €9,308 | €8,489 | -€818 | -8.8% |
| Advances received on contracts in progress | 46 | €5,165 | €4,843 | -€323 | -6.2% |
| Taxes, remuneration and social security | 45 | €22,307 | €11,399 | -€10,908 | -48.9% |
| Taxes | 450/3 | €6,465 | €4,739 | -€1,726 | -26.7% |
| Remuneration and social security | 454/9 | €15,842 | €6,659 | -€9,183 | -58.0% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €108,766 | €100,431 | -€8,335 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,480 | €26,681 | -€799 | -2.9% |
| Other operating charges | 640/8 | €1,951 | €983 | -€967 | -49.6% |
| Gross operating margin | 9900 | €139,200 | €139,433 | +€233 | +0.2% |
| Operating profit (loss) | 9901 | €1,003 | €11,338 | +€10,334 | +1,030% |
| Financial income | 75/76B | €29,406 | €192 | -€29,213 | -99.3% |
| Recurring financial income | 75 | €446 | €192 | -€254 | -56.9% |
| Non-recurring financial income | 76B | €28,959 | - | -€28,959 | |
| Financial charges | 65/66B | €3,435 | €2,379 | -€1,056 | -30.7% |
| Recurring financial charges | 65 | €3,435 | €2,379 | -€1,056 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €26,974 | €9,151 | -€17,823 | -66.1% |
| Income taxes | 67/77 | €2,145 | €2,759 | +€614 | +28.6% |
| Profit (loss) for the period | 9904 | €24,829 | €6,392 | -€18,437 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,829 | €6,392 | -€18,437 | -74.3% |
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.