GARNIERDERIJ 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.
GARNIERDERIJ COLORS
Largest movements
- Cash -€8,570
down €8,570 (-25.6%), from €33,481 to €24,910
mainly Investment in fixed assets (net) (-€10,561) and Net result for the year (-€8,240)
- Reserves -€8,240
down €8,240 (-44.9%), from €18,358 to €10,119
- Gross operating margin -€12,429
down €12,429 (-69.5%), from €17,894 to €5,465
- Depreciation -€1,481
down €1,481 (-12.2%), from €12,103 to €10,623
- Taxes -€299
down €299 (-80.0%), from €374 to €75
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.
Cash bridge derived
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 | €110,617 | €102,725 | -€7,891 | -7.1% |
| Fixed assets | 21/28 | €75,650 | €75,588 | -€61 | -0.1% |
| Tangible fixed assets | 22/27 | €75,650 | €75,588 | -€61 | -0.1% |
| Land and buildings | 22 | €75,650 | €75,588 | -€61 | -0.1% |
| Current assets | 29/58 | €34,967 | €27,137 | -€7,830 | -22.4% |
| Stocks and contracts in progress | 3 | €377 | €554 | +€177 | +46.9% |
| Stocks | 30/36 | €377 | €554 | +€177 | +46.9% |
| Amounts receivable within one year | 40/41 | - | €393 | +€393 | |
| Other amounts receivable | 41 | - | €393 | +€393 | |
| Cash at bank and in hand | 54/58 | €33,481 | €24,910 | -€8,570 | -25.6% |
| Deferred charges and accrued income | 490/1 | €1,110 | €1,280 | +€170 | +15.3% |
| Total equity and liabilities | 10/49 | €110,617 | €102,725 | -€7,891 | -7.1% |
| Equity | 10/15 | €43,148 | €34,908 | -€8,240 | -19.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €18,358 | €10,119 | -€8,240 | -44.9% |
| Distributable reserves | 133 | €18,358 | €10,119 | -€8,240 | -44.9% |
| Amounts payable | 17/49 | €67,469 | €67,817 | +€348 | +0.5% |
| Amounts payable within one year | 42/48 | €67,469 | €67,817 | +€348 | +0.5% |
| Trade debts | 44 | €292 | €1,353 | +€1,060 | +362.5% |
| Suppliers | 440/4 | €292 | €1,353 | +€1,060 | +362.5% |
| Taxes, remuneration and social security | 45 | €793 | €601 | -€192 | -24.2% |
| Taxes | 450/3 | €793 | €601 | -€192 | -24.2% |
| Other amounts payable | 47/48 | €66,383 | €65,863 | -€520 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,103 | €10,623 | -€1,481 | -12.2% |
| Other operating charges | 640/8 | €2,454 | €2,523 | +€68 | +2.8% |
| Gross operating margin | 9900 | €17,894 | €5,465 | -€12,429 | -69.5% |
| Operating profit (loss) | 9901 | €3,337 | -€7,680 | -€11,017 | |
| Financial charges | 65/66B | €629 | €485 | -€144 | -22.9% |
| Recurring financial charges | 65 | €629 | €485 | -€144 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €2,708 | -€8,165 | -€10,873 | |
| Income taxes | 67/77 | €374 | €75 | -€299 | -80.0% |
| Profit (loss) for the period | 9904 | €2,334 | -€8,240 | -€10,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,334 | -€8,240 | -€10,573 |
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 9 October 2026 via checked.be.