BE 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.
BE PAINT
Largest movements
- Receivables within one year -€4,967
down €4,967 (-22.1%), from €22,424 to €17,458
of which Trade receivables: -€3,286
- Tangible fixed assets -€2,050
down €2,050 (-33.3%), from €6,151 to €4,101
- Cash -€433
down €433 (-7.7%), from €5,665 to €5,231
mainly Tax, wage and social debts (-€4,545) and Net result for the year (-€1,875)
- Tax, wage and social debts -€4,545
down €4,545 (-39.4%), from €11,528 to €6,983
of which Taxes: -€4,334
- Profit (loss) carried forward -€1,875
down €1,875 (-32.1%), from €5,842 to €3,968
- Trade debts -€1,792
down €1,792 (-34.4%), from €5,206 to €3,414
- Other debts +€711
up €711 (+12.1%), from €5,889 to €6,600
- Turnover -€125,340
no longer reported in 2025 (was €125,340)
- Purchases and services -€87,683
no longer reported in 2025 (was €87,683)
- Gross operating margin -€35,988
down €35,988 (-81.7%), from €44,050 to €8,063
- Staff costs -€35,412
down €35,412 (-83.6%), from €42,334 to €6,923
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 | €34,415 | €26,964 | -€7,451 | -21.6% |
| Fixed assets | 21/28 | €6,326 | €4,276 | -€2,050 | -32.4% |
| Tangible fixed assets | 22/27 | €6,151 | €4,101 | -€2,050 | -33.3% |
| Furniture and vehicles | 24 | €6,151 | €4,101 | -€2,050 | -33.3% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €28,089 | €22,689 | -€5,400 | -19.2% |
| Amounts receivable within one year | 40/41 | €22,424 | €17,458 | -€4,967 | -22.1% |
| Trade receivables | 40 | €18,402 | €15,115 | -€3,286 | -17.9% |
| Other amounts receivable | 41 | €4,023 | €2,343 | -€1,680 | -41.8% |
| Cash at bank and in hand | 54/58 | €5,665 | €5,231 | -€433 | -7.7% |
| Total equity and liabilities | 10/49 | €34,415 | €26,964 | -€7,451 | -21.6% |
| Equity | 10/15 | €11,792 | €9,968 | -€1,825 | -15.5% |
| Contributions | 10/11 | €5,950 | €6,000 | +€50 | +0.8% |
| Profit (loss) carried forward | 14 | €5,842 | €3,968 | -€1,875 | -32.1% |
| Amounts payable | 17/49 | €22,623 | €16,997 | -€5,626 | -24.9% |
| Amounts payable within one year | 42/48 | €22,623 | €16,997 | -€5,626 | -24.9% |
| Trade debts | 44 | €5,206 | €3,414 | -€1,792 | -34.4% |
| Suppliers | 440/4 | €5,206 | €3,414 | -€1,792 | -34.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,528 | €6,983 | -€4,545 | -39.4% |
| Taxes | 450/3 | €4,334 | €0 | -€4,334 | -100.0% |
| Remuneration and social security | 454/9 | €7,194 | €6,983 | -€211 | -2.9% |
| Other amounts payable | 47/48 | €5,889 | €6,600 | +€711 | +12.1% |
| Turnover | 70 | €125,340 | - | -€125,340 | |
| Goods, raw materials, services and sundry goods | 60/61 | €87,683 | - | -€87,683 | |
| Remuneration, social security and pensions | 62 | €42,334 | €6,923 | -€35,412 | -83.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €2,050 | = | 0.0% |
| Other operating charges | 640/8 | €1,850 | €776 | -€1,074 | -58.0% |
| Gross operating margin | 9900 | €44,050 | €8,063 | -€35,988 | -81.7% |
| Operating profit (loss) | 9901 | -€2,185 | -€1,687 | +€498 | +22.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2500.0% |
| Financial charges | 65/66B | €154 | €129 | -€25 | -16.1% |
| Recurring financial charges | 65 | €154 | €129 | -€25 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,338 | -€1,816 | +€523 | +22.4% |
| Income taxes | 67/77 | - | €59 | +€59 | |
| Profit (loss) for the period | 9904 | -€2,338 | -€1,875 | +€464 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,338 | -€1,875 | +€464 | +19.8% |
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 9 October 2026 via checked.be.