KOLORKAFFEE: 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.
KOLORKAFFEE
Largest movements
- Cash -€6,180
down €6,180 (-30.4%), from €20,347 to €14,168
mainly Net result for the year (-€8,301) and Debts after one year (-€2,105)
- Receivables within one year -€2,713
down €2,713 (-44.2%), from €6,136 to €3,422
of which Trade receivables: -€3,110
- Deferred charges and accrued income -€891
down €891 (-94.2%), from €945 to €55
- Tangible fixed assets -€687
down €687 (-10.8%), from €6,354 to €5,667
of which Plant, machinery and equipment: -€2,349
- Profit (loss) carried forward -€8,301
down €8,301, from €769 to -€7,532
- Tax, wage and social debts +€2,499
up €2,499 (+58.0%), from €4,312 to €6,811
of which Remuneration and social security: +€3,304
- Debts after one year -€2,105
down €2,105 (-100%), from €2,105 to €0
- Accrued charges and deferred income -€1,636
down €1,636 (-100%), from €1,636 to €0
- Trade debts -€1,110
down €1,110 (-14.7%), from €7,530 to €6,420
- Gross operating margin -€16,343
down €16,343, from €14,907 to -€1,436
- Staff costs -€4,487
down €4,487 (-67.0%), from €6,695 to €2,207
- Taxes -€363
down €363 (-100%), from €363 to €0
- Depreciation +€330
up €330 (+14.0%), from €2,358 to €2,687
- Other operating charges +€209
up €209 (+13.3%), from €1,573 to €1,782
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 | €40,636 | €29,894 | -€10,742 | -26.4% |
| Fixed assets | 21/28 | €6,604 | €5,917 | -€687 | -10.4% |
| Tangible fixed assets | 22/27 | €6,354 | €5,667 | -€687 | -10.8% |
| Plant, machinery and equipment | 23 | €6,354 | €4,005 | -€2,349 | -37.0% |
| Furniture and vehicles | 24 | - | €1,662 | +€1,662 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €34,032 | €23,977 | -€10,054 | -29.5% |
| Stocks and contracts in progress | 3 | €6,603 | €6,333 | -€270 | -4.1% |
| Stocks | 30/36 | €6,603 | €6,333 | -€270 | -4.1% |
| Amounts receivable within one year | 40/41 | €6,136 | €3,422 | -€2,713 | -44.2% |
| Trade receivables | 40 | €3,110 | €0 | -€3,110 | -100% |
| Other amounts receivable | 41 | €3,026 | €3,422 | +€397 | +13.1% |
| Cash at bank and in hand | 54/58 | €20,347 | €14,168 | -€6,180 | -30.4% |
| Deferred charges and accrued income | 490/1 | €945 | €55 | -€891 | -94.2% |
| Total equity and liabilities | 10/49 | €40,636 | €29,894 | -€10,742 | -26.4% |
| Equity | 10/15 | €22,859 | €14,558 | -€8,301 | -36.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,090 | €12,090 | = | 0.0% |
| Distributable reserves | 133 | €12,090 | €12,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | €769 | -€7,532 | -€8,301 | |
| Amounts payable | 17/49 | €17,777 | €15,336 | -€2,441 | -13.7% |
| Amounts payable after more than one year | 17 | €2,105 | €0 | -€2,105 | -100% |
| Financial debts | 170/4 | €2,105 | €0 | -€2,105 | -100% |
| Amounts payable within one year | 42/48 | €14,035 | €15,336 | +€1,301 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €2,194 | €2,105 | -€89 | -4.0% |
| Trade debts | 44 | €7,530 | €6,420 | -€1,110 | -14.7% |
| Suppliers | 440/4 | €7,530 | €6,420 | -€1,110 | -14.7% |
| Taxes, remuneration and social security | 45 | €4,312 | €6,811 | +€2,499 | +58.0% |
| Taxes | 450/3 | €3,616 | €2,811 | -€805 | -22.3% |
| Remuneration and social security | 454/9 | €696 | €4,000 | +€3,304 | +475% |
| Accrued charges and deferred income | 492/3 | €1,636 | €0 | -€1,636 | -100% |
| Remuneration, social security and pensions | 62 | €6,695 | €2,207 | -€4,487 | -67.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,358 | €2,687 | +€330 | +14.0% |
| Other operating charges | 640/8 | €1,573 | €1,782 | +€209 | +13.3% |
| Gross operating margin | 9900 | €14,907 | -€1,436 | -€16,343 | |
| Operating profit (loss) | 9901 | €4,282 | -€8,113 | -€12,395 | |
| Financial income | 75/76B | €279 | €192 | -€88 | -31.4% |
| Recurring financial income | 75 | €279 | €192 | -€88 | -31.4% |
| Financial charges | 65/66B | €564 | €380 | -€184 | -32.7% |
| Recurring financial charges | 65 | €564 | €380 | -€184 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €3,998 | -€8,301 | -€12,298 | |
| Income taxes | 67/77 | €363 | €0 | -€363 | -100% |
| Profit (loss) for the period | 9904 | €3,634 | -€8,301 | -€11,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,634 | -€8,301 | -€11,935 |
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 18 October 2026 via checked.be.