LE COLORIS: what changed
What changed
LE COLORIS
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€212,463
2024 · €144,165+€68,298
Equity
€396,998
2024 · €184,535+€212,463
Cash
€307,203
2024 · €307,348-€145
Balance sheet total
€930,268
2024 · €740,781+€189,487
Largest movements
Assets
- Tangible fixed assets +€126,914
up €126,914 (+396%), from €32,032 to €158,946
of which Land and buildings: +€111,412
- Stocks and contracts +€83,384
up €83,384 (+42.6%), from €195,824 to €279,208
- Intangible fixed assets -€30,000
down €30,000 (-28.6%), from €105,000 to €75,000
Equity and liabilities
- Profit (loss) carried forward +€212,463
up €212,463 (+128%), from €165,935 to €378,398
- Other debts -€105,000
down €105,000 (-42.0%), from €250,000 to €145,000
- Debts after one year +€45,096
up €45,096 (+39.6%), from €113,806 to €158,902
- Trade debts +€37,541
up €37,541 (+116%), from €32,252 to €69,793
- Tax, wage and social debts -€19,405
down €19,405 (-15.6%), from €124,075 to €104,671
of which Taxes: -€22,738
Income statement
- Gross operating margin +€121,587
up €121,587 (+40.0%), from €303,722 to €425,309
- Taxes +€23,164
up €23,164 (+45.7%), from €50,743 to €73,907
- Staff costs +€20,811
up €20,811 (+35.5%), from €58,663 to €79,474
- Depreciation +€8,283
up €8,283 (+19.4%), from €42,728 to €51,010
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€144,165
Gross operating margin
+€121,587
Staff costs
-€20,811
Depreciation
-€8,283
Other operating charges
+€589
Financial income
-€166
Financial charges
-€1,454
Taxes
-€23,164
Result 2025
€212,463
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,693
Investment
-€154,725
Financing
+€63,888
Cash 2024
€307,348
From operations (derived)
+€90,693
Net result for the year
+€212,463
Depreciation
+€51,010
Stocks and contracts
-€83,384
Receivables within one year
-€705
Deferred charges and accrued income
-€1,828
Trade debts
+€37,541
Tax, wage and social debts
-€19,405
Other debts
-€105,000
Investment (derived)
-€154,725
Investment in fixed assets (net)
-€154,725
Financing
+€63,888
Debts after one year
+€45,096
Current portion of long-term debt
+€18,792
Cash 2025
€307,203
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,781 | €930,268 | +€189,487 | +25.6% |
| Fixed assets | 21/28 | €142,742 | €246,456 | +€103,714 | +72.7% |
| Intangible fixed assets | 21 | €105,000 | €75,000 | -€30,000 | -28.6% |
| Tangible fixed assets | 22/27 | €32,032 | €158,946 | +€126,914 | +396% |
| Land and buildings | 22 | €6,934 | €118,346 | +€111,412 | +1,607% |
| Plant, machinery and equipment | 23 | €1,453 | €3,943 | +€2,490 | +171% |
| Furniture and vehicles | 24 | €23,645 | €36,657 | +€13,013 | +55.0% |
| Financial fixed assets | 28 | €5,710 | €12,510 | +€6,800 | +119% |
| Current assets | 29/58 | €598,039 | €683,812 | +€85,773 | +14.3% |
| Stocks and contracts in progress | 3 | €195,824 | €279,208 | +€83,384 | +42.6% |
| Stocks | 30/36 | €195,824 | €279,208 | +€83,384 | +42.6% |
| Amounts receivable within one year | 40/41 | €93,933 | €94,638 | +€705 | +0.8% |
| Trade receivables | 40 | €9,684 | €12,470 | +€2,786 | +28.8% |
| Other amounts receivable | 41 | €84,249 | €82,168 | -€2,081 | -2.5% |
| Cash at bank and in hand | 54/58 | €307,348 | €307,203 | -€145 | 0.0% |
| Deferred charges and accrued income | 490/1 | €935 | €2,763 | +€1,828 | +196% |
| Total equity and liabilities | 10/49 | €740,781 | €930,268 | +€189,487 | +25.6% |
| Equity | 10/15 | €184,535 | €396,998 | +€212,463 | +115% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,935 | €378,398 | +€212,463 | +128% |
| Amounts payable | 17/49 | €556,246 | €533,270 | -€22,976 | -4.1% |
| Amounts payable after more than one year | 17 | €113,806 | €158,902 | +€45,096 | +39.6% |
| Financial debts | 170/4 | €113,806 | €158,902 | +€45,096 | +39.6% |
| Amounts payable within one year | 42/48 | €442,439 | €374,368 | -€68,072 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €36,112 | €54,904 | +€18,792 | +52.0% |
| Trade debts | 44 | €32,252 | €69,793 | +€37,541 | +116% |
| Suppliers | 440/4 | €32,252 | €69,793 | +€37,541 | +116% |
| Taxes, remuneration and social security | 45 | €124,075 | €104,671 | -€19,405 | -15.6% |
| Taxes | 450/3 | €117,918 | €95,179 | -€22,738 | -19.3% |
| Remuneration and social security | 454/9 | €6,158 | €9,491 | +€3,333 | +54.1% |
| Other amounts payable | 47/48 | €250,000 | €145,000 | -€105,000 | -42.0% |
| Remuneration, social security and pensions | 62 | €58,663 | €79,474 | +€20,811 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,728 | €51,010 | +€8,283 | +19.4% |
| Other operating charges | 640/8 | €989 | €400 | -€589 | -59.6% |
| Gross operating margin | 9900 | €303,722 | €425,309 | +€121,587 | +40.0% |
| Operating profit (loss) | 9901 | €201,343 | €294,425 | +€93,083 | +46.2% |
| Financial income | 75/76B | €383 | €217 | -€166 | -43.4% |
| Recurring financial income | 75 | €383 | €217 | -€166 | -43.4% |
| Financial charges | 65/66B | €6,818 | €8,272 | +€1,454 | +21.3% |
| Recurring financial charges | 65 | €6,818 | €8,272 | +€1,454 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €194,908 | €286,370 | +€91,462 | +46.9% |
| Income taxes | 67/77 | €50,743 | €73,907 | +€23,164 | +45.7% |
| Profit (loss) for the period | 9904 | €144,165 | €212,463 | +€68,298 | +47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €144,165 | €212,463 | +€68,298 | +47.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.