Action 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.
Action Paint
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,139
down €2,139 (-131%), from -€1,628 to -€3,768
- Depreciation +€957
up €957, from €0 to €957
- Financial charges -€596
down €596 (-95.8%), from €622 to €26
- Financial income +€324
up €324 (+6.9%), from €4,700 to €5,024
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 | €101,026 | €100,526 | -€499 | -0.5% |
| Fixed assets | 21/28 | €1,560 | €603 | -€957 | -61.3% |
| Tangible fixed assets | 22/27 | €1,560 | €603 | -€957 | -61.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,560 | €603 | -€957 | -61.3% |
| Current assets | 29/58 | €99,465 | €99,923 | +€458 | +0.5% |
| Amounts receivable after more than one year | 29 | €51,250 | €51,250 | = | 0.0% |
| Other amounts receivable | 291 | €51,250 | €51,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,215 | €48,673 | +€458 | +0.9% |
| Other amounts receivable | 41 | €48,215 | €48,673 | +€458 | +0.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €101,026 | €100,526 | -€499 | -0.5% |
| Equity | 10/15 | €100,778 | €100,526 | -€252 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,253 | €80,253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,393 | €78,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,925 | €1,674 | -€252 | -13.1% |
| Amounts payable | 17/49 | €248 | €0 | -€248 | -100% |
| Amounts payable within one year | 42/48 | €248 | €0 | -€248 | -100% |
| Trade debts | 44 | €64 | €0 | -€64 | -100% |
| Suppliers | 440/4 | €64 | €0 | -€64 | -100% |
| Taxes, remuneration and social security | 45 | €184 | €0 | -€184 | -100% |
| Taxes | 450/3 | €184 | €0 | -€184 | -100% |
| Non-recurring operating income | 76A | €2,479 | €0 | -€2,479 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €957 | +€957 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €524 | €525 | +€1 | +0.1% |
| Gross operating margin | 9900 | -€1,628 | -€3,768 | -€2,139 | -131% |
| Operating profit (loss) | 9901 | -€2,153 | -€5,250 | -€3,097 | -144% |
| Financial income | 75/76B | €4,700 | €5,024 | +€324 | +6.9% |
| Recurring financial income | 75 | €4,700 | €5,024 | +€324 | +6.9% |
| Financial charges | 65/66B | €622 | €26 | -€596 | -95.8% |
| Recurring financial charges | 65 | €622 | €26 | -€596 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €1,925 | -€252 | -€2,177 | |
| Profit (loss) for the period | 9904 | €1,925 | -€252 | -€2,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,925 | -€252 | -€2,177 |
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 18 October 2026 via checked.be.