COULEURS VIVES: 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.
COULEURS VIVES
Largest movements
- Stocks and contracts +€275,187
up €275,187 (+669%), from €41,126 to €316,313
- Receivables within one year +€119,362
up €119,362 (+379%), from €31,458 to €150,820
- Cash +€53,548
up €53,548 (+102%), from €52,634 to €106,182
mainly Trade debts (+€406,423) and Net result for the year (+€59,144)
- Trade debts +€406,423
up €406,423 (+23,258%), from €1,747 to €408,171
- Reserves +€59,144
up €59,144 (+79.6%), from €74,310 to €133,454
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Tax, wage and social debts +€6,530
up €6,530 (+115%), from €5,689 to €12,219
of which Remuneration and social security: +€5,564
- Staff costs +€28,563
up €28,563 (+359%), from €7,948 to €36,511
- Taxes -€8,082
down €8,082 (-22.6%), from €35,683 to €27,601
- Gross operating margin +€2,891
up €2,891 (+2.4%), from €121,564 to €124,455
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 | €125,346 | €573,444 | +€448,098 | +357% |
| Fixed assets | 21/28 | €129 | €129 | = | 0.0% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €125,218 | €573,315 | +€448,098 | +358% |
| Stocks and contracts in progress | 3 | €41,126 | €316,313 | +€275,187 | +669% |
| Stocks | 30/36 | €41,126 | €316,313 | +€275,187 | +669% |
| Amounts receivable within one year | 40/41 | €31,458 | €150,820 | +€119,362 | +379% |
| Other amounts receivable | 41 | €31,458 | €150,820 | +€119,362 | +379% |
| Cash at bank and in hand | 54/58 | €52,634 | €106,182 | +€53,548 | +102% |
| Total equity and liabilities | 10/49 | €125,346 | €573,444 | +€448,098 | +357% |
| Equity | 10/15 | €92,910 | €152,054 | +€59,144 | +63.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,310 | €133,454 | +€59,144 | +79.6% |
| Distributable reserves | 133 | €74,310 | €133,454 | +€59,144 | +79.6% |
| Amounts payable | 17/49 | €32,437 | €421,390 | +€388,953 | +1,199% |
| Amounts payable within one year | 42/48 | €32,437 | €421,390 | +€388,953 | +1,199% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €1,747 | €408,171 | +€406,423 | +23,258% |
| Suppliers | 440/4 | €1,747 | €408,171 | +€406,423 | +23,258% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €5,689 | €12,219 | +€6,530 | +115% |
| Taxes | 450/3 | €2,459 | €3,426 | +€966 | +39.3% |
| Remuneration and social security | 454/9 | €3,230 | €8,793 | +€5,564 | +172% |
| Remuneration, social security and pensions | 62 | €7,948 | €36,511 | +€28,563 | +359% |
| Other operating charges | 640/8 | €467 | €80 | -€387 | -82.9% |
| Gross operating margin | 9900 | €121,564 | €124,455 | +€2,891 | +2.4% |
| Operating profit (loss) | 9901 | €113,149 | €87,865 | -€25,284 | -22.3% |
| Financial income | 75/76B | €27 | €70 | +€43 | +161% |
| Recurring financial income | 75 | €27 | €70 | +€43 | +161% |
| Financial charges | 65/66B | €169 | €1,189 | +€1,020 | +602% |
| Recurring financial charges | 65 | €169 | €1,189 | +€1,020 | +602% |
| Profit (loss) for the period before taxes | 9903 | €113,006 | €86,745 | -€26,261 | -23.2% |
| Income taxes | 67/77 | €35,683 | €27,601 | -€8,082 | -22.6% |
| Profit (loss) for the period | 9904 | €77,324 | €59,144 | -€18,179 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,324 | €59,144 | -€18,179 | -23.5% |
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 24 October 2026 via checked.be.