COULEUR DECO: 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.
COULEUR DECO
Largest movements
- Cash +€12,233
up €12,233 (+225%), from €5,430 to €17,663
mainly Net result for the year (+€25,751) and Receivables within one year (+€8,784)
- Receivables within one year -€8,784
down €8,784 (-83.7%), from €10,497 to €1,713
of which Trade receivables: -€8,183
- Stocks and contracts -€2,500
down €2,500 (-11.9%), from €21,000 to €18,500
- Deferred charges and accrued income -€437
down €437 (-30.8%), from €1,420 to €983
- Profit (loss) carried forward +€25,751
up €25,751 (+65.8%), from -€39,153 to -€13,402
- Accrued charges and deferred income -€14,412
down €14,412 (-43.6%), from €33,029 to €18,617
- Trade debts -€7,805
down €7,805 (-42.3%), from €18,445 to €10,640
- Tax, wage and social debts -€3,022
down €3,022 (-41.6%), from €7,265 to €4,243
- Gross operating margin +€17,699
up €17,699 (+189%), from €9,388 to €27,087
- Other operating charges -€1,165
down €1,165 (-54.9%), from €2,121 to €956
- Financial charges -€801
down €801 (-49.1%), from €1,630 to €829
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 | €40,047 | €40,559 | +€512 | +1.3% |
| Fixed assets | 21/28 | €1,700 | €1,700 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,700 | €1,700 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €38,347 | €38,859 | +€512 | +1.3% |
| Stocks and contracts in progress | 3 | €21,000 | €18,500 | -€2,500 | -11.9% |
| Stocks | 30/36 | €21,000 | €18,500 | -€2,500 | -11.9% |
| Amounts receivable within one year | 40/41 | €10,497 | €1,713 | -€8,784 | -83.7% |
| Trade receivables | 40 | €8,311 | €128 | -€8,183 | -98.5% |
| Other amounts receivable | 41 | €2,186 | €1,585 | -€601 | -27.5% |
| Cash at bank and in hand | 54/58 | €5,430 | €17,663 | +€12,233 | +225% |
| Deferred charges and accrued income | 490/1 | €1,420 | €983 | -€437 | -30.8% |
| Total equity and liabilities | 10/49 | €40,047 | €40,559 | +€512 | +1.3% |
| Equity | 10/15 | -€18,692 | €7,059 | +€25,751 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,869 | €1,869 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,869 | €1,869 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,869 | €1,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,153 | -€13,402 | +€25,751 | +65.8% |
| Amounts payable | 17/49 | €58,739 | €33,500 | -€25,239 | -43.0% |
| Amounts payable within one year | 42/48 | €25,710 | €14,883 | -€10,827 | -42.1% |
| Trade debts | 44 | €18,445 | €10,640 | -€7,805 | -42.3% |
| Suppliers | 440/4 | €18,445 | €10,640 | -€7,805 | -42.3% |
| Taxes, remuneration and social security | 45 | €7,265 | €4,243 | -€3,022 | -41.6% |
| Taxes | 450/3 | €7,265 | €4,243 | -€3,022 | -41.6% |
| Accrued charges and deferred income | 492/3 | €33,029 | €18,617 | -€14,412 | -43.6% |
| Non-recurring operating income | 76A | - | €2,805 | +€2,805 | |
| Other operating charges | 640/8 | €2,121 | €956 | -€1,165 | -54.9% |
| Gross operating margin | 9900 | €9,388 | €27,087 | +€17,699 | +189% |
| Operating profit (loss) | 9901 | €7,267 | €26,131 | +€18,864 | +260% |
| Financial income | 75/76B | €421 | €550 | +€129 | +30.6% |
| Recurring financial income | 75 | €421 | €550 | +€129 | +30.6% |
| Financial charges | 65/66B | €1,630 | €829 | -€801 | -49.1% |
| Recurring financial charges | 65 | €1,630 | €829 | -€801 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €6,058 | €25,852 | +€19,794 | +327% |
| Income taxes | 67/77 | €100 | €101 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €5,958 | €25,751 | +€19,793 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €5,958 | €25,751 | +€19,793 | +332% |
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 21 October 2026 via checked.be.