BPainting: 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.
BPainting
Largest movements
- Tangible fixed assets -€7,000
down €7,000 (-22.6%), from €30,984 to €23,984
- Cash -€2,654
down €2,654 (-57.7%), from €4,599 to €1,945
mainly Debts after one year (-€6,624) and Receivables within one year (-€2,568)
- Receivables within one year +€2,568
up €2,568 (+24.0%), from €10,695 to €13,263
of which Trade receivables: +€3,368
- Debts after one year -€6,624
down €6,624 (-27.0%), from €24,531 to €17,907
- Tax, wage and social debts -€1,400
down €1,400 (-32.8%), from €4,262 to €2,862
- Profit (loss) carried forward +€1,002
up €1,002 (+16.0%), from €6,254 to €7,255
- Other operating charges -€3,895
down €3,895 (-96.3%), from €4,044 to €149
- Gross operating margin +€3,421
up €3,421 (+54.7%), from €6,253 to €9,673
- Depreciation +€2,984
up €2,984 (+74.3%), from €4,016 to €7,000
- Financial charges -€174
down €174 (-10.3%), from €1,697 to €1,523
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 | €46,459 | €39,700 | -€6,758 | -14.5% |
| Fixed assets | 21/28 | €31,164 | €24,164 | -€7,000 | -22.5% |
| Tangible fixed assets | 22/27 | €30,984 | €23,984 | -€7,000 | -22.6% |
| Furniture and vehicles | 24 | €30,984 | €23,984 | -€7,000 | -22.6% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €15,295 | €15,536 | +€242 | +1.6% |
| Stocks and contracts in progress | 3 | - | €328 | +€328 | |
| Stocks | 30/36 | - | €328 | +€328 | |
| Amounts receivable within one year | 40/41 | €10,695 | €13,263 | +€2,568 | +24.0% |
| Trade receivables | 40 | €7,594 | €10,962 | +€3,368 | +44.4% |
| Other amounts receivable | 41 | €3,102 | €2,301 | -€800 | -25.8% |
| Cash at bank and in hand | 54/58 | €4,599 | €1,945 | -€2,654 | -57.7% |
| Total equity and liabilities | 10/49 | €46,459 | €39,700 | -€6,758 | -14.5% |
| Equity | 10/15 | €11,254 | €12,255 | +€1,002 | +8.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,254 | €7,255 | +€1,002 | +16.0% |
| Amounts payable | 17/49 | €35,205 | €27,445 | -€7,760 | -22.0% |
| Amounts payable after more than one year | 17 | €24,531 | €17,907 | -€6,624 | -27.0% |
| Financial debts | 170/4 | €24,531 | €17,907 | -€6,624 | -27.0% |
| Amounts payable within one year | 42/48 | €10,674 | €9,538 | -€1,136 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €6,336 | €6,624 | +€288 | +4.5% |
| Taxes, remuneration and social security | 45 | €4,262 | €2,862 | -€1,400 | -32.8% |
| Taxes | 450/3 | €4,262 | €2,862 | -€1,400 | -32.8% |
| Other amounts payable | 47/48 | €76 | €52 | -€24 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €7,000 | +€2,984 | +74.3% |
| Other operating charges | 640/8 | €4,044 | €149 | -€3,895 | -96.3% |
| Gross operating margin | 9900 | €6,253 | €9,673 | +€3,421 | +54.7% |
| Operating profit (loss) | 9901 | -€1,807 | €2,524 | +€4,332 | |
| Financial charges | 65/66B | €1,697 | €1,523 | -€174 | -10.3% |
| Recurring financial charges | 65 | €1,697 | €1,523 | -€174 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,505 | €1,002 | +€4,506 | |
| Income taxes | 67/77 | €27 | - | -€27 | |
| Profit (loss) for the period | 9904 | -€3,532 | €1,002 | +€4,533 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,532 | €1,002 | +€4,533 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.