KOLOR AUDIT: what changed
Two fiscal 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.
KOLOR AUDIT
Largest movements
- Cash +€48,112
up €48,112 (+95.6%), from €50,352 to €98,465
mainly Other debts (+€160,100) and Net result for the year (+€59,562)
- Tangible fixed assets +€7,715
up €7,715 (+664.8%), from €1,161 to €8,876
of which Furniture and vehicles: +€5,363
- Receivables within one year -€6,425
down €6,425 (-27.5%), from €23,326 to €16,901
of which Trade receivables: -€6,425
- Deferred charges and accrued income +€3,806
up €3,806 (+261.6%), from €1,455 to €5,261
- Other debts +€160,100
up €160,100 (+79659.7%), from €201 to €160,301
- Reserves -€105,020
no longer reported in 2025 (was €105,020)
- Tax, wage and social debts -€9,311
down €9,311 (-52.1%), from €17,859 to €8,548
of which Taxes: -€7,203
- Profit (loss) carried forward +€4,582
new in 2025: €4,582
- Trade debts +€2,858
up €2,858 (+235.4%), from €1,214 to €4,072
- Gross operating margin +€14,754
up €14,754 (+24.0%), from €61,369 to €76,123
- Taxes +€3,245
up €3,245 (+25.4%), from €12,790 to €16,035
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 | €126,294 | €179,503 | +€53,209 | +42.1% |
| Fixed assets | 21/28 | €1,161 | €8,876 | +€7,715 | +664.8% |
| Tangible fixed assets | 22/27 | €1,161 | €8,876 | +€7,715 | +664.8% |
| Plant, machinery and equipment | 23 | €110 | €2,462 | +€2,352 | +2142.8% |
| Furniture and vehicles | 24 | €1,051 | €6,414 | +€5,363 | +510.4% |
| Current assets | 29/58 | €125,133 | €170,627 | +€45,494 | +36.4% |
| Amounts receivable within one year | 40/41 | €23,326 | €16,901 | -€6,425 | -27.5% |
| Trade receivables | 40 | €23,100 | €16,675 | -€6,425 | -27.8% |
| Other amounts receivable | 41 | €226 | €226 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,352 | €98,465 | +€48,112 | +95.6% |
| Deferred charges and accrued income | 490/1 | €1,455 | €5,261 | +€3,806 | +261.6% |
| Total equity and liabilities | 10/49 | €126,294 | €179,503 | +€53,209 | +42.1% |
| Equity | 10/15 | €107,020 | €6,582 | -€100,438 | -93.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €105,020 | - | -€105,020 | |
| Distributable reserves | 133 | €105,020 | - | -€105,020 | |
| Profit (loss) carried forward | 14 | - | €4,582 | +€4,582 | |
| Amounts payable | 17/49 | €19,274 | €172,921 | +€153,647 | +797.2% |
| Amounts payable within one year | 42/48 | €19,274 | €172,921 | +€153,647 | +797.2% |
| Trade debts | 44 | €1,214 | €4,072 | +€2,858 | +235.4% |
| Suppliers | 440/4 | €1,214 | €4,072 | +€2,858 | +235.4% |
| Taxes, remuneration and social security | 45 | €17,859 | €8,548 | -€9,311 | -52.1% |
| Taxes | 450/3 | €15,751 | €8,548 | -€7,203 | -45.7% |
| Remuneration and social security | 454/9 | €2,108 | - | -€2,108 | |
| Other amounts payable | 47/48 | €201 | €160,301 | +€160,100 | +79659.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €1,031 | +€582 | +129.3% |
| Other operating charges | 640/8 | €696 | €567 | -€130 | -18.6% |
| Gross operating margin | 9900 | €61,369 | €76,123 | +€14,754 | +24.0% |
| Operating profit (loss) | 9901 | €60,223 | €74,525 | +€14,302 | +23.7% |
| Financial income | 75/76B | €783 | €1,367 | +€583 | +74.5% |
| Recurring financial income | 75 | €783 | €1,367 | +€583 | +74.5% |
| Financial charges | 65/66B | €577 | €295 | -€282 | -48.9% |
| Recurring financial charges | 65 | €577 | €295 | -€282 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | €60,430 | €75,597 | +€15,168 | +25.1% |
| Income taxes | 67/77 | €12,790 | €16,035 | +€3,245 | +25.4% |
| Profit (loss) for the period | 9904 | €47,639 | €59,562 | +€11,923 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,639 | €59,562 | +€11,923 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.