ALL PAINT SERVICES: 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.
ALL PAINT SERVICES
Largest movements
- Tangible fixed assets -€27,759
down €27,759 (-19.0%), from €146,066 to €118,307
- Receivables within one year +€20,863
up €20,863 (+53.1%), from €39,321 to €60,184
of which Trade receivables: +€22,596
- Cash -€10,378
down €10,378 (-99.7%), from €10,413 to €35
mainly Debts after one year (-€30,948) and Receivables within one year (-€20,863)
- Deferred charges and accrued income -€7,525
down €7,525 (-81.4%), from €9,244 to €1,720
- Debts after one year -€30,948
down €30,948 (-19.2%), from €161,292 to €130,344
- Profit (loss) carried forward -€11,730
down €11,730 (-41.3%), from -€28,433 to -€40,163
- Short-term financial debts +€9,218
new in 2026: €9,218
- Trade debts +€3,501
up €3,501 (+85.2%), from €4,109 to €7,610
- Tax, wage and social debts +€2,625
up €2,625 (+146%), from €1,800 to €4,425
of which Remuneration and social security: +€1,800
- Gross operating margin +€15,437
up €15,437 (+107%), from €14,407 to €29,844
- Financial charges -€1,916
down €1,916 (-15.6%), from €12,283 to €10,367
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,735 | €182,720 | -€26,015 | -12.5% |
| Fixed assets | 21/28 | €146,066 | €118,307 | -€27,759 | -19.0% |
| Tangible fixed assets | 22/27 | €146,066 | €118,307 | -€27,759 | -19.0% |
| Land and buildings | 22 | €67,200 | €57,600 | -€9,600 | -14.3% |
| Plant, machinery and equipment | 23 | €180 | - | -€180 | |
| Furniture and vehicles | 24 | €43,556 | €31,189 | -€12,367 | -28.4% |
| Leasing and similar rights | 25 | €35,130 | €29,519 | -€5,612 | -16.0% |
| Current assets | 29/58 | €62,668 | €64,413 | +€1,745 | +2.8% |
| Stocks and contracts in progress | 3 | €3,689 | €2,474 | -€1,215 | -32.9% |
| Stocks | 30/36 | €3,689 | €2,474 | -€1,215 | -32.9% |
| Amounts receivable within one year | 40/41 | €39,321 | €60,184 | +€20,863 | +53.1% |
| Trade receivables | 40 | €35,152 | €57,749 | +€22,596 | +64.3% |
| Other amounts receivable | 41 | €4,168 | €2,435 | -€1,733 | -41.6% |
| Cash at bank and in hand | 54/58 | €10,413 | €35 | -€10,378 | -99.7% |
| Deferred charges and accrued income | 490/1 | €9,244 | €1,720 | -€7,525 | -81.4% |
| Total equity and liabilities | 10/49 | €208,735 | €182,720 | -€26,015 | -12.5% |
| Equity | 10/15 | €11,905 | €175 | -€11,730 | -98.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €21,788 | €21,788 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €19,933 | €19,933 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,433 | -€40,163 | -€11,730 | -41.3% |
| Amounts payable | 17/49 | €196,830 | €182,545 | -€14,285 | -7.3% |
| Amounts payable after more than one year | 17 | €161,292 | €130,344 | -€30,948 | -19.2% |
| Financial debts | 170/4 | €161,292 | €130,344 | -€30,948 | -19.2% |
| Amounts payable within one year | 42/48 | €35,538 | €52,202 | +€16,664 | +46.9% |
| Current portion of amounts payable after more than one year | 42 | €29,388 | €30,948 | +€1,560 | +5.3% |
| Financial debts | 43 | - | €9,218 | +€9,218 | |
| Credit institutions | 430/8 | - | €9,218 | +€9,218 | |
| Trade debts | 44 | €4,109 | €7,610 | +€3,501 | +85.2% |
| Suppliers | 440/4 | €4,109 | €7,610 | +€3,501 | +85.2% |
| Taxes, remuneration and social security | 45 | €1,800 | €4,425 | +€2,625 | +146% |
| Taxes | 450/3 | €1,800 | €2,625 | +€825 | +45.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €241 | - | -€241 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,549 | €27,759 | +€210 | +0.8% |
| Other operating charges | 640/8 | €3,220 | €3,448 | +€229 | +7.1% |
| Gross operating margin | 9900 | €14,407 | €29,844 | +€15,437 | +107% |
| Operating profit (loss) | 9901 | -€16,362 | -€1,363 | +€14,998 | +91.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €12,283 | €10,367 | -€1,916 | -15.6% |
| Recurring financial charges | 65 | €12,283 | €10,367 | -€1,916 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,644 | -€11,730 | +€16,915 | +59.0% |
| Income taxes | 67/77 | -€211 | - | +€211 | |
| Profit (loss) for the period | 9904 | -€28,433 | -€11,730 | +€16,703 | +58.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,433 | -€11,730 | +€16,703 | +58.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.