Passion colorée: 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.
Passion colorée
Largest movements
- Receivables within one year -€10,483
down €10,483 (-38.2%), from €27,410 to €16,927
of which Other amounts receivable: -€5,793
- Tangible fixed assets -€9,388
down €9,388 (-59.1%), from €15,883 to €6,495
of which Furniture and vehicles: -€8,145
- Cash -€6,778
down €6,778 (-28.6%), from €23,711 to €16,934
mainly Net result for the year (-€10,702) and Other debts (-€7,000)
- Stocks and contracts +€1,896
new in 2025: €1,896
- Profit (loss) carried forward -€10,702
down €10,702 (-40.0%), from €26,734 to €16,031
- Other debts -€7,000
no longer reported in 2025 (was €7,000)
- Tax, wage and social debts -€3,711
down €3,711 (-21.3%), from €17,399 to €13,688
of which Taxes: -€4,574
- Trade debts -€3,334
down €3,334 (-30.2%), from €11,050 to €7,716
- Gross operating margin -€36,796
down €36,796 (-83.6%), from €44,021 to €7,225
- Taxes -€6,237
down €6,237 (-98.6%), from €6,322 to €85
- Staff costs +€4,952
up €4,952 (+249%), from €1,986 to €6,938
- Depreciation -€510
down €510 (-5.2%), from €9,898 to €9,388
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 | €67,183 | €42,435 | -€24,748 | -36.8% |
| Fixed assets | 21/28 | €15,883 | €6,495 | -€9,388 | -59.1% |
| Tangible fixed assets | 22/27 | €15,883 | €6,495 | -€9,388 | -59.1% |
| Plant, machinery and equipment | 23 | €1,243 | - | -€1,243 | |
| Furniture and vehicles | 24 | €14,639 | €6,495 | -€8,145 | -55.6% |
| Current assets | 29/58 | €51,300 | €35,940 | -€15,360 | -29.9% |
| Stocks and contracts in progress | 3 | - | €1,896 | +€1,896 | |
| Stocks | 30/36 | - | €1,896 | +€1,896 | |
| Amounts receivable within one year | 40/41 | €27,410 | €16,927 | -€10,483 | -38.2% |
| Trade receivables | 40 | €18,388 | €13,698 | -€4,690 | -25.5% |
| Other amounts receivable | 41 | €9,022 | €3,229 | -€5,793 | -64.2% |
| Cash at bank and in hand | 54/58 | €23,711 | €16,934 | -€6,778 | -28.6% |
| Deferred charges and accrued income | 490/1 | €179 | €183 | +€4 | +2.4% |
| Total equity and liabilities | 10/49 | €67,183 | €42,435 | -€24,748 | -36.8% |
| Equity | 10/15 | €31,734 | €21,031 | -€10,702 | -33.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,734 | €16,031 | -€10,702 | -40.0% |
| Amounts payable | 17/49 | €35,449 | €21,404 | -€14,045 | -39.6% |
| Amounts payable within one year | 42/48 | €35,449 | €21,404 | -€14,045 | -39.6% |
| Trade debts | 44 | €11,050 | €7,716 | -€3,334 | -30.2% |
| Suppliers | 440/4 | €11,050 | €7,716 | -€3,334 | -30.2% |
| Taxes, remuneration and social security | 45 | €17,399 | €13,688 | -€3,711 | -21.3% |
| Taxes | 450/3 | €17,399 | €12,825 | -€4,574 | -26.3% |
| Remuneration and social security | 454/9 | - | €863 | +€863 | |
| Other amounts payable | 47/48 | €7,000 | - | -€7,000 | |
| Remuneration, social security and pensions | 62 | €1,986 | €6,938 | +€4,952 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,898 | €9,388 | -€510 | -5.2% |
| Other operating charges | 640/8 | €1,021 | €1,173 | +€152 | +14.9% |
| Non-recurring operating charges | 66A | - | €65 | +€65 | |
| Gross operating margin | 9900 | €44,021 | €7,225 | -€36,796 | -83.6% |
| Operating profit (loss) | 9901 | €31,116 | -€10,339 | -€41,455 | |
| Financial charges | 65/66B | €179 | €278 | +€100 | +55.8% |
| Recurring financial charges | 65 | €179 | €278 | +€100 | +55.8% |
| Profit (loss) for the period before taxes | 9903 | €30,937 | -€10,617 | -€41,555 | |
| Income taxes | 67/77 | €6,322 | €85 | -€6,237 | -98.6% |
| Profit (loss) for the period | 9904 | €24,616 | -€10,702 | -€35,318 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,616 | -€10,702 | -€35,318 |
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 20 October 2026 via checked.be.