PRO COLOR: 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.
PRO COLOR
Largest movements
- Receivables within one year +€10,673
up €10,673 (+3.4%), from €310,757 to €321,430
of which Other amounts receivable: +€7,544
- Profit (loss) carried forward +€25,510
up €25,510 (+9.1%), from €281,820 to €307,330
- Short-term financial debts -€10,652
down €10,652 (-87.3%), from €12,199 to €1,547
- Tax, wage and social debts -€3,667
down €3,667 (-16.9%), from €21,639 to €17,972
- Gross operating margin -€15,210
down €15,210 (-27.7%), from €54,995 to €39,785
- Taxes -€3,265
down €3,265 (-25.2%), from €12,933 to €9,668
- Financial charges -€2,401
down €2,401 (-53.2%), from €4,517 to €2,115
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 | €325,671 | €335,441 | +€9,770 | +3.0% |
| Fixed assets | 21/28 | €1,724 | €820 | -€904 | -52.4% |
| Tangible fixed assets | 22/27 | €1,724 | €820 | -€904 | -52.4% |
| Furniture and vehicles | 24 | €1,724 | €820 | -€904 | -52.4% |
| Current assets | 29/58 | €323,947 | €334,620 | +€10,673 | +3.3% |
| Amounts receivable within one year | 40/41 | €310,757 | €321,430 | +€10,673 | +3.4% |
| Trade receivables | 40 | €54,345 | €57,474 | +€3,129 | +5.8% |
| Other amounts receivable | 41 | €256,412 | €263,956 | +€7,544 | +2.9% |
| Cash at bank and in hand | 54/58 | €13,190 | €13,190 | = | 0.0% |
| Total equity and liabilities | 10/49 | €325,671 | €335,441 | +€9,770 | +3.0% |
| Equity | 10/15 | €281,821 | €307,331 | +€25,510 | +9.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €0 | €0 | = | 0.0% |
| Distributable reserves | 133 | €0 | €0 | = | 0.0% |
| Profit (loss) carried forward | 14 | €281,820 | €307,330 | +€25,510 | +9.1% |
| Amounts payable | 17/49 | €43,849 | €28,109 | -€15,740 | -35.9% |
| Amounts payable within one year | 42/48 | €43,849 | €28,109 | -€15,740 | -35.9% |
| Financial debts | 43 | €12,199 | €1,547 | -€10,652 | -87.3% |
| Credit institutions | 430/8 | €12,199 | €1,547 | -€10,652 | -87.3% |
| Trade debts | 44 | €10,011 | €8,591 | -€1,420 | -14.2% |
| Suppliers | 440/4 | €2,846 | €858 | -€1,988 | -69.9% |
| Bills of exchange payable | 441 | €7,165 | €7,733 | +€568 | +7.9% |
| Taxes, remuneration and social security | 45 | €21,639 | €17,972 | -€3,667 | -16.9% |
| Taxes | 450/3 | €21,639 | €17,972 | -€3,667 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €2,134 | +€410 | +23.8% |
| Other operating charges | 640/8 | €790 | €535 | -€255 | -32.3% |
| Gross operating margin | 9900 | €54,995 | €39,785 | -€15,210 | -27.7% |
| Operating profit (loss) | 9901 | €52,481 | €37,116 | -€15,365 | -29.3% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €4,517 | €2,115 | -€2,401 | -53.2% |
| Recurring financial charges | 65 | €4,517 | €2,115 | -€2,401 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €47,964 | €35,178 | -€12,786 | -26.7% |
| Income taxes | 67/77 | €12,933 | €9,668 | -€3,265 | -25.2% |
| Profit (loss) for the period | 9904 | €35,031 | €25,510 | -€9,521 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,031 | €25,510 | -€9,521 | -27.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.