2B Paint: what changed
Two fiscal 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.
2B Paint
Largest movements
- Tangible fixed assets +€7,978
up €7,978 (+1311.9%), from €608 to €8,586
of which Furniture and vehicles: +€6,182
- Stocks and contracts +€6,484
up €6,484 (+175.6%), from €3,691 to €10,175
- Receivables after one year -€3,274
down €3,274 (-4.5%), from €73,006 to €69,732
- Reserves +€12,698
up €12,698 (+23.4%), from €54,218 to €66,916
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Current portion of long-term debt +€6,530
up €6,530 (+675.2%), from €967 to €7,497
- Tax, wage and social debts +€4,914
up €4,914 (+285.2%), from €1,723 to €6,638
- Trade debts -€3,838
down €3,838 (-19.1%), from €20,105 to €16,267
- Gross operating margin +€18,729
up €18,729 (+170.3%), from €10,997 to €29,726
- Taxes +€3,604
up €3,604 (+136.7%), from €2,637 to €6,241
- Depreciation +€2,253
up €2,253 (+1111.7%), from €203 to €2,456
- Financial charges -€1,179
down €1,179 (-51.3%), from €2,299 to €1,120
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,401 | €104,699 | +€10,298 | +10.9% |
| Fixed assets | 21/28 | €608 | €8,586 | +€7,978 | +1311.9% |
| Tangible fixed assets | 22/27 | €608 | €8,586 | +€7,978 | +1311.9% |
| Plant, machinery and equipment | 23 | - | €1,796 | +€1,796 | |
| Furniture and vehicles | 24 | €608 | €6,790 | +€6,182 | +1016.5% |
| Current assets | 29/58 | €93,793 | €96,113 | +€2,320 | +2.5% |
| Amounts receivable after more than one year | 29 | €73,006 | €69,732 | -€3,274 | -4.5% |
| Other amounts receivable | 291 | €73,006 | €69,732 | -€3,274 | -4.5% |
| Stocks and contracts in progress | 3 | €3,691 | €10,175 | +€6,484 | +175.6% |
| Stocks | 30/36 | €3,691 | €10,175 | +€6,484 | +175.6% |
| Amounts receivable within one year | 40/41 | €12,892 | €13,049 | +€157 | +1.2% |
| Trade receivables | 40 | - | €4,758 | +€4,758 | |
| Other amounts receivable | 41 | €12,892 | €8,291 | -€4,601 | -35.7% |
| Deferred charges and accrued income | 490/1 | €4,203 | €3,156 | -€1,047 | -24.9% |
| Total equity and liabilities | 10/49 | €94,401 | €104,699 | +€10,298 | +10.9% |
| Equity | 10/15 | €60,418 | €73,116 | +€12,698 | +21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,218 | €66,916 | +€12,698 | +23.4% |
| Distributable reserves | 133 | €54,218 | €66,916 | +€12,698 | +23.4% |
| Amounts payable | 17/49 | €33,982 | €31,583 | -€2,400 | -7.1% |
| Amounts payable within one year | 42/48 | €33,982 | €31,583 | -€2,400 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €967 | €7,497 | +€6,530 | +675.2% |
| Financial debts | 43 | €1,187 | €1,181 | -€6 | -0.5% |
| Credit institutions | 430/8 | €1,187 | €1,181 | -€6 | -0.5% |
| Trade debts | 44 | €20,105 | €16,267 | -€3,838 | -19.1% |
| Suppliers | 440/4 | €20,105 | €16,267 | -€3,838 | -19.1% |
| Taxes, remuneration and social security | 45 | €1,723 | €6,638 | +€4,914 | +285.2% |
| Taxes | 450/3 | €1,723 | €6,638 | +€4,914 | +285.2% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203 | €2,456 | +€2,253 | +1111.7% |
| Other operating charges | 640/8 | €749 | €771 | +€22 | +2.9% |
| Gross operating margin | 9900 | €10,997 | €29,726 | +€18,729 | +170.3% |
| Operating profit (loss) | 9901 | €10,045 | €26,499 | +€16,454 | +163.8% |
| Financial income | 75/76B | €3,416 | €3,560 | +€144 | +4.2% |
| Recurring financial income | 75 | €3,416 | €3,560 | +€144 | +4.2% |
| Financial charges | 65/66B | €2,299 | €1,120 | -€1,179 | -51.3% |
| Recurring financial charges | 65 | €2,299 | €1,120 | -€1,179 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €11,163 | €28,939 | +€17,776 | +159.2% |
| Income taxes | 67/77 | €2,637 | €6,241 | +€3,604 | +136.7% |
| Profit (loss) for the period | 9904 | €8,525 | €22,698 | +€14,172 | +166.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,525 | €22,698 | +€14,172 | +166.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.