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We use the following formula:

="Stu/W: " & TEXT((A$2/B2),"[Red]#,###,##0.00") &"€"

and wish to have the resulting negative currency numbers colored red and positive blue.

enter image description here

Unfortunately neither this or other combinations we tried works. Neither did we find a solution using Conditional Formatting.
How can we have the resulting negative currency numbers colored red as well as the positive blue?

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There is no way to pull this off automatically in Google Sheets with formulas, conditional rules nor even with a script. Multicolour text is not supported to be achieved other than setting it up manually on non-formula output.

But if you really want:

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Which isn't so pretty so one drawing per row with a white background would look like this:

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