C-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.
C-Paint
Largest movements
- Cash +€35,776
up €35,776 (+456.9%), from €7,831 to €43,607
mainly Receivables within one year (+€16,921) and Net result for the year (+€12,231)
- Receivables within one year -€16,921
down €16,921 (-52.2%), from €32,422 to €15,501
of which Trade receivables: -€18,424
- Tangible fixed assets -€2,124
down €2,124 (-12.3%), from €17,229 to €15,104
of which Furniture and vehicles: -€5,421
- Deferred charges and accrued income -€1,103
down €1,103 (-34.1%), from €3,237 to €2,133
- Stocks and contracts -€1,059
down €1,059 (-28.3%), from €3,745 to €2,686
- Reserves -€14,863
down €14,863 (-55.2%), from €26,916 to €12,053
- Profit (loss) carried forward +€12,597
up €12,597, from -€12,597 to €0
- Other debts +€12,134
up €12,134 (+145.1%), from €8,365 to €20,499
- Trade debts +€7,344
up €7,344 (+44.2%), from €16,631 to €23,976
- Debts after one year -€3,799
down €3,799 (-30.5%), from €12,457 to €8,658
- Gross operating margin +€10,663
up €10,663 (+11.9%), from €89,607 to €100,270
- Taxes +€3,044
up €3,044 (+1252.0%), from €243 to €3,287
- Staff costs +€2,572
up €2,572 (+3.6%), from €71,025 to €73,597
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 | €66,144 | €80,712 | +€14,569 | +22.0% |
| Fixed assets | 21/28 | €18,909 | €16,784 | -€2,124 | -11.2% |
| Tangible fixed assets | 22/27 | €17,229 | €15,104 | -€2,124 | -12.3% |
| Plant, machinery and equipment | 23 | €4,996 | €8,293 | +€3,297 | +66.0% |
| Furniture and vehicles | 24 | €12,232 | €6,811 | -€5,421 | -44.3% |
| Financial fixed assets | 28 | €1,680 | €1,680 | = | 0.0% |
| Current assets | 29/58 | €47,235 | €63,928 | +€16,693 | +35.3% |
| Stocks and contracts in progress | 3 | €3,745 | €2,686 | -€1,059 | -28.3% |
| Stocks | 30/36 | €3,745 | €2,686 | -€1,059 | -28.3% |
| Amounts receivable within one year | 40/41 | €32,422 | €15,501 | -€16,921 | -52.2% |
| Trade receivables | 40 | €32,212 | €13,788 | -€18,424 | -57.2% |
| Other amounts receivable | 41 | €210 | €1,713 | +€1,502 | +714.7% |
| Cash at bank and in hand | 54/58 | €7,831 | €43,607 | +€35,776 | +456.9% |
| Deferred charges and accrued income | 490/1 | €3,237 | €2,133 | -€1,103 | -34.1% |
| Total equity and liabilities | 10/49 | €66,144 | €80,712 | +€14,569 | +22.0% |
| Equity | 10/15 | €20,518 | €18,253 | -€2,265 | -11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,916 | €12,053 | -€14,863 | -55.2% |
| Distributable reserves | 133 | €26,916 | €12,053 | -€14,863 | -55.2% |
| Profit (loss) carried forward | 14 | -€12,597 | €0 | +€12,597 | |
| Amounts payable | 17/49 | €45,625 | €62,459 | +€16,834 | +36.9% |
| Amounts payable after more than one year | 17 | €12,457 | €8,658 | -€3,799 | -30.5% |
| Financial debts | 170/4 | €12,457 | €8,658 | -€3,799 | -30.5% |
| Amounts payable within one year | 42/48 | €33,168 | €53,293 | +€20,125 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €3,659 | €3,799 | +€140 | +3.8% |
| Trade debts | 44 | €16,631 | €23,976 | +€7,344 | +44.2% |
| Suppliers | 440/4 | €16,631 | €23,976 | +€7,344 | +44.2% |
| Taxes, remuneration and social security | 45 | €4,512 | €5,018 | +€506 | +11.2% |
| Taxes | 450/3 | €2,642 | €2,981 | +€339 | +12.8% |
| Remuneration and social security | 454/9 | €1,870 | €2,037 | +€168 | +9.0% |
| Other amounts payable | 47/48 | €8,365 | €20,499 | +€12,134 | +145.1% |
| Accrued charges and deferred income | 492/3 | - | €509 | +€509 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €71,025 | €73,597 | +€2,572 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,783 | €7,942 | +€159 | +2.0% |
| Other operating charges | 640/8 | €1,280 | €1,837 | +€557 | +43.5% |
| Gross operating margin | 9900 | €89,607 | €100,270 | +€10,663 | +11.9% |
| Operating profit (loss) | 9901 | €9,519 | €16,894 | +€7,375 | +77.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,011 | €1,377 | +€366 | +36.2% |
| Recurring financial charges | 65 | €1,011 | €1,377 | +€366 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €8,509 | €15,519 | +€7,010 | +82.4% |
| Income taxes | 67/77 | €243 | €3,287 | +€3,044 | +1252.0% |
| Profit (loss) for the period | 9904 | €8,265 | €12,231 | +€3,966 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,265 | €12,231 | +€3,966 | +48.0% |
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 12 October 2026 via checked.be.