A&Z PAINT: 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.
A&Z PAINT
Largest movements
- Cash +€23,389
up €23,389 (+448%), from €5,218 to €28,607
mainly Net result for the year (+€18,514) and Depreciation (+€7,182)
- Deferred charges and accrued income -€4,350
down €4,350 (-56.2%), from €7,746 to €3,396
- Receivables within one year -€2,263
down €2,263 (-10.9%), from €20,703 to €18,439
of which Trade receivables: -€1,978
- Reserves +€18,514
up €18,514 (+570%), from €3,250 to €21,763
- Other debts -€8,003
down €8,003 (-93.6%), from €8,547 to €544
- Debts after one year -€7,590
down €7,590 (-35.0%), from €21,714 to €14,124
- Tax, wage and social debts +€6,638
up €6,638 (+154%), from €4,299 to €10,936
of which Taxes: +€4,284
- Trade debts +€3,872
up €3,872 (+111%), from €3,493 to €7,365
- Gross operating margin +€15,549
up €15,549 (+34.8%), from €44,743 to €60,291
- Staff costs -€6,218
down €6,218 (-18.0%), from €34,526 to €28,308
- Depreciation +€4,507
up €4,507 (+169%), from €2,675 to €7,182
- Taxes +€4,130
up €4,130 (+298%), from €1,387 to €5,516
- Financial charges -€731
down €731 (-41.9%), from €1,742 to €1,012
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 | €64,633 | €80,627 | +€15,993 | +24.7% |
| Fixed assets | 21/28 | €30,967 | €30,184 | -€782 | -2.5% |
| Tangible fixed assets | 22/27 | €30,967 | €30,184 | -€782 | -2.5% |
| Furniture and vehicles | 24 | €1,341 | €6,965 | +€5,624 | +419% |
| Leasing and similar rights | 25 | €29,626 | €23,219 | -€6,406 | -21.6% |
| Current assets | 29/58 | €33,666 | €50,442 | +€16,776 | +49.8% |
| Amounts receivable within one year | 40/41 | €20,703 | €18,439 | -€2,263 | -10.9% |
| Trade receivables | 40 | €18,632 | €16,654 | -€1,978 | -10.6% |
| Other amounts receivable | 41 | €2,070 | €1,785 | -€285 | -13.8% |
| Cash at bank and in hand | 54/58 | €5,218 | €28,607 | +€23,389 | +448% |
| Deferred charges and accrued income | 490/1 | €7,746 | €3,396 | -€4,350 | -56.2% |
| Total equity and liabilities | 10/49 | €64,633 | €80,627 | +€15,993 | +24.7% |
| Equity | 10/15 | €6,250 | €24,763 | +€18,514 | +296% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,250 | €21,763 | +€18,514 | +570% |
| Distributable reserves | 133 | €3,250 | €21,763 | +€18,514 | +570% |
| Amounts payable | 17/49 | €58,384 | €55,863 | -€2,520 | -4.3% |
| Amounts payable after more than one year | 17 | €21,714 | €14,124 | -€7,590 | -35.0% |
| Financial debts | 170/4 | €21,714 | €14,124 | -€7,590 | -35.0% |
| Amounts payable within one year | 42/48 | €23,673 | €26,436 | +€2,762 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €7,335 | €7,590 | +€256 | +3.5% |
| Trade debts | 44 | €3,493 | €7,365 | +€3,872 | +111% |
| Suppliers | 440/4 | €3,493 | €7,365 | +€3,872 | +111% |
| Taxes, remuneration and social security | 45 | €4,299 | €10,936 | +€6,638 | +154% |
| Taxes | 450/3 | €1,387 | €5,671 | +€4,284 | +309% |
| Remuneration and social security | 454/9 | €2,912 | €5,265 | +€2,353 | +80.8% |
| Other amounts payable | 47/48 | €8,547 | €544 | -€8,003 | -93.6% |
| Accrued charges and deferred income | 492/3 | €12,996 | €15,304 | +€2,308 | +17.8% |
| Remuneration, social security and pensions | 62 | €34,526 | €28,308 | -€6,218 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €7,182 | +€4,507 | +169% |
| Other operating charges | 640/8 | €1,486 | €790 | -€696 | -46.9% |
| Gross operating margin | 9900 | €44,743 | €60,291 | +€15,549 | +34.8% |
| Operating profit (loss) | 9901 | €6,055 | €24,011 | +€17,956 | +297% |
| Financial income | 75/76B | €324 | €1,030 | +€707 | +218% |
| Recurring financial income | 75 | €324 | €1,030 | +€707 | +218% |
| Financial charges | 65/66B | €1,742 | €1,012 | -€731 | -41.9% |
| Recurring financial charges | 65 | €1,742 | €1,012 | -€731 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €4,636 | €24,030 | +€19,394 | +418% |
| Income taxes | 67/77 | €1,387 | €5,516 | +€4,130 | +298% |
| Profit (loss) for the period | 9904 | €3,250 | €18,514 | +€15,264 | +470% |
| Profit (loss) for the period to be appropriated | 9905 | €3,250 | €18,514 | +€15,264 | +470% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.