CRAZY COLORS: 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.
CRAZY COLORS
Largest movements
- Tangible fixed assets -€235,248
down €235,248 (-47.8%), from €492,246 to €256,999
of which Land and buildings: -€238,931
- Cash +€27,741
up €27,741 (+1,712,433%), from €2 to €27,743
mainly Depreciation (+€234,167) and Net result for the year (+€33,976)
- Receivables within one year +€19,603
new in 2023: €19,603
of which Trade receivables: +€18,173
- Revaluation surpluses -€245,000
down €245,000 (-100%), from €245,000 to €0
- Profit (loss) carried forward +€33,976
up €33,976 (+10.9%), from -€312,154 to -€278,178
- Debts after one year +€18,505
up €18,505 (+4.0%), from €462,915 to €481,420
- Other debts +€8,023
up €8,023 (+19.7%), from €40,793 to €48,816
- Short-term financial debts -€7,793
down €7,793 (-100%), from €7,793 to €0
- Gross operating margin +€251,819
up €251,819 (+536%), from €46,979 to €298,798
- Depreciation +€224,437
up €224,437 (+2,307%), from €9,730 to €234,167
- Financial charges +€16,478
up €16,478 (+193%), from €8,534 to €25,012
- Other operating charges +€5,369
new in 2023: €5,369
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €493,492 | €304,345 | -€189,147 | -38.3% |
| Fixed assets | 21/28 | €492,246 | €256,999 | -€235,248 | -47.8% |
| Tangible fixed assets | 22/27 | €492,246 | €256,999 | -€235,248 | -47.8% |
| Land and buildings | 22 | €491,743 | €252,812 | -€238,931 | -48.6% |
| Plant, machinery and equipment | 23 | - | €2,750 | +€2,750 | |
| Furniture and vehicles | 24 | €504 | €1,437 | +€934 | +185% |
| Current assets | 29/58 | €1,246 | €47,347 | +€46,101 | +3,701% |
| Amounts receivable within one year | 40/41 | - | €19,603 | +€19,603 | |
| Trade receivables | 40 | - | €18,173 | +€18,173 | |
| Other amounts receivable | 41 | - | €1,430 | +€1,430 | |
| Cash at bank and in hand | 54/58 | €2 | €27,743 | +€27,741 | +1,712,433% |
| Deferred charges and accrued income | 490/1 | €1,244 | €0 | -€1,244 | -100% |
| Total equity and liabilities | 10/49 | €493,492 | €304,345 | -€189,147 | -38.3% |
| Equity | 10/15 | -€36,154 | -€247,178 | -€211,024 | -584% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Revaluation surpluses | 12 | €245,000 | €0 | -€245,000 | -100% |
| Profit (loss) carried forward | 14 | -€312,154 | -€278,178 | +€33,976 | +10.9% |
| Amounts payable | 17/49 | €529,646 | €551,523 | +€21,877 | +4.1% |
| Amounts payable after more than one year | 17 | €462,915 | €481,420 | +€18,505 | +4.0% |
| Financial debts | 170/4 | €462,915 | €481,420 | +€18,505 | +4.0% |
| Amounts payable within one year | 42/48 | €66,730 | €70,102 | +€3,372 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €6,857 | €10,377 | +€3,520 | +51.3% |
| Financial debts | 43 | €7,793 | €0 | -€7,793 | -100% |
| Credit institutions | 430/8 | €7,793 | €0 | -€7,793 | -100% |
| Trade debts | 44 | €3,774 | €10,635 | +€6,861 | +182% |
| Suppliers | 440/4 | €3,774 | €10,635 | +€6,861 | +182% |
| Taxes, remuneration and social security | 45 | €7,513 | €274 | -€7,239 | -96.3% |
| Taxes | 450/3 | €7,513 | €274 | -€7,239 | -96.3% |
| Other amounts payable | 47/48 | €40,793 | €48,816 | +€8,023 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,730 | €234,167 | +€224,437 | +2,307% |
| Other operating charges | 640/8 | - | €5,369 | +€5,369 | |
| Gross operating margin | 9900 | €46,979 | €298,798 | +€251,819 | +536% |
| Operating profit (loss) | 9901 | €37,249 | €59,262 | +€22,012 | +59.1% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €8,534 | €25,012 | +€16,478 | +193% |
| Recurring financial charges | 65 | €8,534 | €25,012 | +€16,478 | +193% |
| Profit (loss) for the period before taxes | 9903 | €28,719 | €34,250 | +€5,531 | +19.3% |
| Income taxes | 67/77 | €2,543 | €274 | -€2,269 | -89.2% |
| Profit (loss) for the period | 9904 | €26,176 | €33,976 | +€7,799 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,176 | €33,976 | +€7,799 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.