Perl, 90 50, 50 + 2 (-p flag) = 52 bytes 44 + 2 (-p flag) = 5246 bytes
As nobody's done a Perl version yet, here we go:
$x=' ' x 27;$_="^[[44m$x^[[47m$x^[[41m$x^[[40m\n" x 26'x26;$_="^[[44m$x^[[47m$x^[[41m$x^[[0m\n"x26
Hexdump:
$ xxd flag.pl
00000000: 2478 3d27 2027 2078 20327832 373b363b 245f 3d22 $x='1b5b ' x$x=' 27;$_="'x26;$_=".[
00000010: 1b5b 3434 6d24 781b 5b34 376d 2478 1b5b 3431 .[44m$x 44m$x.[47m$x.[[41
00000020: 3431 6d24 781b 5b34 306d 5c6e 2220 7820 41m$x.[40m\n" x
00000030: 3236 0a 5b30 6d5c 6e22 7832 360a 26m$x.
$[0m\n"x26.