COLOURS & FLAVOURS: 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.
COLOURS & FLAVOURS
Largest movements
- Cash +€40,187
up €40,187 (+50.3%), from €79,833 to €120,020
mainly Net result for the year (+€89,594) and Depreciation (+€19,723)
- Tangible fixed assets +€16,647
up €16,647 (+25.6%), from €65,127 to €81,775
of which Furniture and vehicles: +€18,923
- Receivables within one year +€3,270
up €3,270 (+289%), from €1,129 to €4,399
of which Trade receivables: +€2,204
- Deferred charges and accrued income +€2,329
new in 2025: €2,329
- Profit (loss) carried forward +€77,594
up €77,594 (+323%), from €24,034 to €101,627
- Other debts -€29,529
down €29,529 (-54.1%), from €54,558 to €25,030
- Trade debts +€13,772
up €13,772 (+680%), from €2,025 to €15,797
- Tax, wage and social debts +€3,427
up €3,427 (+13.2%), from €26,034 to €29,462
of which Taxes: +€6,021
- Debts after one year -€3,398
down €3,398 (-29.6%), from €11,479 to €8,082
- Gross operating margin +€29,353
up €29,353 (+21.9%), from €134,109 to €163,462
- Depreciation +€10,603
up €10,603 (+116%), from €9,120 to €19,723
- Taxes +€6,187
up €6,187 (+47.6%), from €13,000 to €19,187
- Staff costs +€4,183
up €4,183 (+18.0%), from €23,289 to €27,472
- Other operating charges +€2,934
up €2,934 (+90.2%), from €3,253 to €6,187
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 | €146,835 | €208,895 | +€62,060 | +42.3% |
| Formation expenses | 20 | €745 | €372 | -€372 | -50.0% |
| Fixed assets | 21/28 | €65,127 | €81,775 | +€16,647 | +25.6% |
| Tangible fixed assets | 22/27 | €65,127 | €81,775 | +€16,647 | +25.6% |
| Land and buildings | 22 | €14,512 | €10,570 | -€3,943 | -27.2% |
| Plant, machinery and equipment | 23 | €21,156 | €22,824 | +€1,667 | +7.9% |
| Furniture and vehicles | 24 | €29,458 | €48,381 | +€18,923 | +64.2% |
| Current assets | 29/58 | €80,963 | €126,748 | +€45,785 | +56.6% |
| Amounts receivable within one year | 40/41 | €1,129 | €4,399 | +€3,270 | +289% |
| Trade receivables | 40 | €343 | €2,548 | +€2,204 | +642% |
| Other amounts receivable | 41 | €786 | €1,851 | +€1,065 | +135% |
| Cash at bank and in hand | 54/58 | €79,833 | €120,020 | +€40,187 | +50.3% |
| Deferred charges and accrued income | 490/1 | - | €2,329 | +€2,329 | |
| Total equity and liabilities | 10/49 | €146,835 | €208,895 | +€62,060 | +42.3% |
| Equity | 10/15 | €49,534 | €127,127 | +€77,594 | +157% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €20,500 | €20,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,034 | €101,627 | +€77,594 | +323% |
| Amounts payable | 17/49 | €97,301 | €81,767 | -€15,533 | -16.0% |
| Amounts payable after more than one year | 17 | €11,479 | €8,082 | -€3,398 | -29.6% |
| Financial debts | 170/4 | €11,479 | €8,082 | -€3,398 | -29.6% |
| Amounts payable within one year | 42/48 | €85,822 | €73,686 | -€12,136 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €3,204 | €3,398 | +€194 | +6.0% |
| Trade debts | 44 | €2,025 | €15,797 | +€13,772 | +680% |
| Suppliers | 440/4 | €2,025 | €15,797 | +€13,772 | +680% |
| Taxes, remuneration and social security | 45 | €26,034 | €29,462 | +€3,427 | +13.2% |
| Taxes | 450/3 | €19,724 | €25,745 | +€6,021 | +30.5% |
| Remuneration and social security | 454/9 | €6,310 | €3,717 | -€2,593 | -41.1% |
| Other amounts payable | 47/48 | €54,558 | €25,030 | -€29,529 | -54.1% |
| Remuneration, social security and pensions | 62 | €23,289 | €27,472 | +€4,183 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,120 | €19,723 | +€10,603 | +116% |
| Other operating charges | 640/8 | €3,253 | €6,187 | +€2,934 | +90.2% |
| Gross operating margin | 9900 | €134,109 | €163,462 | +€29,353 | +21.9% |
| Operating profit (loss) | 9901 | €98,447 | €110,080 | +€11,633 | +11.8% |
| Financial charges | 65/66B | €913 | €1,299 | +€386 | +42.2% |
| Recurring financial charges | 65 | €913 | €1,299 | +€386 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €97,534 | €108,781 | +€11,248 | +11.5% |
| Income taxes | 67/77 | €13,000 | €19,187 | +€6,187 | +47.6% |
| Profit (loss) for the period | 9904 | €84,534 | €89,594 | +€5,060 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,534 | €89,594 | +€5,060 | +6.0% |
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 27 October 2026 via checked.be.