L'AMI COULEUR: 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.
L'AMI COULEUR
Largest movements
- Stocks and contracts +€30,467
up €30,467 (+18.0%), from €169,195 to €199,663
- Receivables within one year -€12,842
down €12,842 (-95.4%), from €13,463 to €621
of which Trade receivables: -€7,842
- Cash -€6,348
down €6,348 (-38.5%), from €16,483 to €10,136
mainly Stocks and contracts (-€30,467) and Investment in fixed assets (net) (-€4,218)
- Deferred charges and accrued income +€2,547
up €2,547 (+7,199%), from €35 to €2,583
- Reserves +€8,000
up €8,000 (+38.4%), from €20,860 to €28,860
- Tax, wage and social debts +€7,547
up €7,547 (+23.5%), from €32,127 to €39,673
of which Taxes: +€4,745
- Staff costs +€32,921
up €32,921 (+29.3%), from €112,198 to €145,119
- Gross operating margin +€30,476
up €30,476 (+21.9%), from €139,100 to €169,576
- Other operating charges +€4,767
up €4,767 (+490%), from €973 to €5,740
- Financial charges +€2,385
up €2,385 (+91.0%), from €2,622 to €5,007
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 | €210,659 | €224,503 | +€13,844 | +6.6% |
| Fixed assets | 21/28 | €11,481 | €11,501 | +€19 | +0.2% |
| Tangible fixed assets | 22/27 | €11,481 | €11,501 | +€19 | +0.2% |
| Plant, machinery and equipment | 23 | €11,481 | €11,501 | +€19 | +0.2% |
| Current assets | 29/58 | €199,177 | €213,002 | +€13,825 | +6.9% |
| Stocks and contracts in progress | 3 | €169,195 | €199,663 | +€30,467 | +18.0% |
| Stocks | 30/36 | €169,195 | €199,663 | +€30,467 | +18.0% |
| Amounts receivable within one year | 40/41 | €13,463 | €621 | -€12,842 | -95.4% |
| Trade receivables | 40 | €8,463 | €621 | -€7,842 | -92.7% |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €16,483 | €10,136 | -€6,348 | -38.5% |
| Deferred charges and accrued income | 490/1 | €35 | €2,583 | +€2,547 | +7,199% |
| Total equity and liabilities | 10/49 | €210,659 | €224,503 | +€13,844 | +6.6% |
| Equity | 10/15 | €108,880 | €117,463 | +€8,583 | +7.9% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €20,860 | €28,860 | +€8,000 | +38.4% |
| Non-distributable reserves | 130/1 | €20,860 | €28,860 | +€8,000 | +38.4% |
| Reserves not available under the articles | 1311 | €20,860 | €28,860 | +€8,000 | +38.4% |
| Profit (loss) carried forward | 14 | €81,720 | €82,303 | +€583 | +0.7% |
| Amounts payable | 17/49 | €101,779 | €107,040 | +€5,261 | +5.2% |
| Amounts payable within one year | 42/48 | €101,779 | €107,040 | +€5,261 | +5.2% |
| Trade debts | 44 | €15,674 | €14,618 | -€1,056 | -6.7% |
| Suppliers | 440/4 | €15,674 | €14,618 | -€1,056 | -6.7% |
| Taxes, remuneration and social security | 45 | €32,127 | €39,673 | +€7,547 | +23.5% |
| Taxes | 450/3 | €16,561 | €21,307 | +€4,745 | +28.7% |
| Remuneration and social security | 454/9 | €15,565 | €18,367 | +€2,802 | +18.0% |
| Other amounts payable | 47/48 | €53,978 | €52,749 | -€1,230 | -2.3% |
| Non-recurring operating income | 76A | - | €1,254 | +€1,254 | |
| Remuneration, social security and pensions | 62 | €112,198 | €145,119 | +€32,921 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,242 | €4,199 | -€43 | -1.0% |
| Other operating charges | 640/8 | €973 | €5,740 | +€4,767 | +490% |
| Gross operating margin | 9900 | €139,100 | €169,576 | +€30,476 | +21.9% |
| Operating profit (loss) | 9901 | €21,688 | €14,519 | -€7,169 | -33.1% |
| Financial income | 75/76B | €15 | €151 | +€137 | +932% |
| Recurring financial income | 75 | €15 | €151 | +€137 | +932% |
| Financial charges | 65/66B | €2,622 | €5,007 | +€2,385 | +91.0% |
| Recurring financial charges | 65 | €2,622 | €5,007 | +€2,385 | +91.0% |
| Profit (loss) for the period before taxes | 9903 | €19,080 | €9,663 | -€9,418 | -49.4% |
| Income taxes | 67/77 | €170 | €1,080 | +€910 | +537% |
| Profit (loss) for the period | 9904 | €18,911 | €8,583 | -€10,328 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,911 | €8,583 | -€10,328 | -54.6% |
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 23 October 2026 via checked.be.