COULEUR SOLEIL: 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 SOLEIL
Largest movements
- Tangible fixed assets -€26,784
down €26,784 (-2.8%), from €961,020 to €934,236
of which Land and buildings: -€26,179
- Receivables after one year -€12,500
down €12,500 (-10.0%), from €125,000 to €112,500
- Receivables within one year +€11,781
up €11,781 (+53.6%), from €21,979 to €33,760
of which Other amounts receivable: +€13,391
- Debts after one year -€39,703
down €39,703 (-10.1%), from €392,899 to €353,196
- Profit (loss) carried forward +€23,779
up €23,779 (+57.8%), from €41,136 to €64,915
- Gross operating margin +€30,495
up €30,495 (+89.8%), from €33,967 to €64,462
- Other operating charges -€6,589
down €6,589 (-28.9%), from €22,761 to €16,172
- Taxes +€3,635
new in 2025: €3,635
- Depreciation -€1,453
down €1,453 (-5.3%), from €27,632 to €26,179
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 | €1,113,911 | €1,089,278 | -€24,633 | -2.2% |
| Fixed assets | 21/28 | €961,020 | €934,236 | -€26,784 | -2.8% |
| Tangible fixed assets | 22/27 | €961,020 | €934,236 | -€26,784 | -2.8% |
| Land and buildings | 22 | €960,415 | €934,236 | -€26,179 | -2.7% |
| Furniture and vehicles | 24 | €605 | - | -€605 | |
| Current assets | 29/58 | €152,891 | €155,042 | +€2,151 | +1.4% |
| Amounts receivable after more than one year | 29 | €125,000 | €112,500 | -€12,500 | -10.0% |
| Other amounts receivable | 291 | €125,000 | €112,500 | -€12,500 | -10.0% |
| Amounts receivable within one year | 40/41 | €21,979 | €33,760 | +€11,781 | +53.6% |
| Trade receivables | 40 | €4,945 | €3,335 | -€1,610 | -32.6% |
| Other amounts receivable | 41 | €17,033 | €30,424 | +€13,391 | +78.6% |
| Cash at bank and in hand | 54/58 | €5,912 | €8,782 | +€2,870 | +48.5% |
| Total equity and liabilities | 10/49 | €1,113,911 | €1,089,278 | -€24,633 | -2.2% |
| Equity | 10/15 | €614,587 | €631,201 | +€16,613 | +2.7% |
| Contributions | 10/11 | €70,665 | €70,665 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €9,165 | €9,165 | = | 0.0% |
| Share premium | 1100/10 | €9,165 | €9,165 | = | 0.0% |
| Revaluation surpluses | 12 | €414,350 | €414,350 | = | 0.0% |
| Reserves | 13 | €88,436 | €81,271 | -€7,166 | -8.1% |
| Non-distributable reserves | 130/1 | €18,174 | €18,174 | = | 0.0% |
| Legal reserve | 130 | €18,174 | €18,174 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,262 | €63,096 | -€7,166 | -10.2% |
| Profit (loss) carried forward | 14 | €41,136 | €64,915 | +€23,779 | +57.8% |
| Provisions and deferred taxes | 16 | €37,134 | €33,541 | -€3,593 | -9.7% |
| Deferred taxes | 168 | €37,134 | €33,541 | -€3,593 | -9.7% |
| Amounts payable | 17/49 | €462,189 | €424,536 | -€37,654 | -8.1% |
| Amounts payable after more than one year | 17 | €392,899 | €353,196 | -€39,703 | -10.1% |
| Financial debts | 170/4 | €392,899 | €353,196 | -€39,703 | -10.1% |
| Amounts payable within one year | 42/48 | €69,291 | €71,340 | +€2,049 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €39,811 | €40,519 | +€708 | +1.8% |
| Trade debts | 44 | €28,172 | €25,856 | -€2,317 | -8.2% |
| Suppliers | 440/4 | €28,172 | €25,856 | -€2,317 | -8.2% |
| Taxes, remuneration and social security | 45 | €1,307 | - | -€1,307 | |
| Taxes | 450/3 | €1,307 | - | -€1,307 | |
| Other amounts payable | 47/48 | - | €4,965 | +€4,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,632 | €26,179 | -€1,453 | -5.3% |
| Other operating charges | 640/8 | €22,761 | €16,172 | -€6,589 | -28.9% |
| Gross operating margin | 9900 | €33,967 | €64,462 | +€30,495 | +89.8% |
| Operating profit (loss) | 9901 | -€16,426 | €22,111 | +€38,537 | |
| Financial income | 75/76B | €903 | €531 | -€372 | -41.2% |
| Recurring financial income | 75 | €903 | €531 | -€372 | -41.2% |
| Financial charges | 65/66B | €6,393 | €5,988 | -€405 | -6.3% |
| Recurring financial charges | 65 | €6,393 | €5,988 | -€405 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,915 | €16,655 | +€38,570 | |
| Transfer from deferred taxes | 780 | €3,593 | €3,593 | = | 0.0% |
| Income taxes | 67/77 | - | €3,635 | +€3,635 | |
| Profit (loss) for the period | 9904 | -€18,322 | €16,613 | +€34,936 | |
| Transfer from tax-exempt reserves | 789 | €7,166 | €7,166 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,157 | €23,779 | +€34,936 |
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 25 October 2026 via checked.be.