B&E Painting: 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.
B&E Painting
Largest movements
- Cash +€11,904
up €11,904 (+309.1%), from €3,851 to €15,755
mainly Net result for the year (+€8,860) and Trade debts (+€2,328)
- Tangible fixed assets -€1,217
down €1,217 (-33.1%), from €3,681 to €2,464
of which Plant, machinery and equipment: -€928
- Receivables within one year +€705
up €705 (+108.0%), from €652 to €1,357
- Intangible fixed assets -€450
down €450 (-30.5%), from €1,475 to €1,025
- Profit (loss) carried forward +€8,860
up €8,860 (+72.0%), from -€12,310 to -€3,451
- Trade debts +€2,328
new in 2025: €2,328
- Other debts -€373
down €373 (-2.7%), from €13,755 to €13,382
- Gross operating margin +€19,237
up €19,237, from -€7,791 to €11,447
- Financial charges +€395
up €395 (+386.8%), from €102 to €497
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
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 | €10,631 | €21,458 | +€10,827 | +101.8% |
| Fixed assets | 21/28 | €5,156 | €3,489 | -€1,667 | -32.3% |
| Intangible fixed assets | 21 | €1,475 | €1,025 | -€450 | -30.5% |
| Tangible fixed assets | 22/27 | €3,681 | €2,464 | -€1,217 | -33.1% |
| Plant, machinery and equipment | 23 | €3,177 | €2,250 | -€928 | -29.2% |
| Furniture and vehicles | 24 | €503 | €214 | -€290 | -57.5% |
| Current assets | 29/58 | €5,475 | €17,970 | +€12,495 | +228.2% |
| Amounts receivable within one year | 40/41 | €652 | €1,357 | +€705 | +108.0% |
| Other amounts receivable | 41 | €652 | €1,357 | +€705 | +108.0% |
| Cash at bank and in hand | 54/58 | €3,851 | €15,755 | +€11,904 | +309.1% |
| Deferred charges and accrued income | 490/1 | €971 | €857 | -€114 | -11.7% |
| Total equity and liabilities | 10/49 | €10,631 | €21,458 | +€10,827 | +101.8% |
| Equity | 10/15 | -€7,310 | €1,549 | +€8,860 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,310 | -€3,451 | +€8,860 | +72.0% |
| Amounts payable | 17/49 | €17,941 | €19,909 | +€1,968 | +11.0% |
| Amounts payable within one year | 42/48 | €17,941 | €19,909 | +€1,968 | +11.0% |
| Trade debts | 44 | - | €2,328 | +€2,328 | |
| Suppliers | 440/4 | - | €2,328 | +€2,328 | |
| Taxes, remuneration and social security | 45 | €4,186 | €4,200 | +€14 | +0.3% |
| Taxes | 450/3 | €1,486 | €1,500 | +€14 | +0.9% |
| Remuneration and social security | 454/9 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 47/48 | €13,755 | €13,382 | -€373 | -2.7% |
| Remuneration, social security and pensions | 62 | -€20 | - | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,620 | €1,667 | +€47 | +2.9% |
| Other operating charges | 640/8 | €435 | €426 | -€9 | -2.1% |
| Gross operating margin | 9900 | -€7,791 | €11,447 | +€19,237 | |
| Operating profit (loss) | 9901 | -€9,825 | €9,354 | +€19,179 | |
| Financial income | 75/76B | €2 | €3 | +€1 | +82.9% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +82.9% |
| Financial charges | 65/66B | €102 | €497 | +€395 | +386.8% |
| Recurring financial charges | 65 | €102 | €497 | +€395 | +386.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,926 | €8,860 | +€18,785 | |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€9,926 | €8,860 | +€18,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,926 | €8,860 | +€18,785 |
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 5 October 2026 via checked.be.