D-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.
D-PAINT
Largest movements
- Receivables within one year +€13,084
up €13,084 (+152.8%), from €8,563 to €21,647
of which Trade receivables: +€17,379
- Cash +€6,997
up €6,997 (+12.0%), from €58,523 to €65,520
mainly Trade debts (+€16,339) and Net result for the year (+€13,233)
- Deferred charges and accrued income -€3,863
down €3,863 (-16.7%), from €23,100 to €19,237
- Trade debts +€16,339
up €16,339 (+1422.8%), from €1,148 to €17,488
- Reserves +€13,233
up €13,233 (+10.6%), from €125,254 to €138,488
- Other debts -€10,200
down €10,200 (-100.0%), from €10,200 to €0
- Tax, wage and social debts -€6,483
down €6,483 (-100.0%), from €6,483 to €0
of which Taxes: -€6,483
- Advances received +€4,277
new in 2025: €4,277
- Gross operating margin -€41,873
down €41,873 (-59.6%), from €70,259 to €28,386
- Taxes -€10,802
down €10,802 (-60.9%), from €17,738 to €6,936
- Staff costs -€1,019
down €1,019, from €1,015 to -€4
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 | €148,086 | €165,593 | +€17,507 | +11.8% |
| Fixed assets | 21/28 | €17,899 | €19,188 | +€1,289 | +7.2% |
| Tangible fixed assets | 22/27 | €17,899 | €19,188 | +€1,289 | +7.2% |
| Land and buildings | 22 | €8,409 | €10,865 | +€2,456 | +29.2% |
| Plant, machinery and equipment | 23 | €2,599 | €1,799 | -€800 | -30.8% |
| Furniture and vehicles | 24 | €6,891 | €6,524 | -€367 | -5.3% |
| Current assets | 29/58 | €130,186 | €146,404 | +€16,218 | +12.5% |
| Amounts receivable within one year | 40/41 | €8,563 | €21,647 | +€13,084 | +152.8% |
| Trade receivables | 40 | €744 | €18,123 | +€17,379 | +2334.7% |
| Other amounts receivable | 41 | €7,819 | €3,524 | -€4,295 | -54.9% |
| Current investments | 50/53 | €40,000 | €40,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,523 | €65,520 | +€6,997 | +12.0% |
| Deferred charges and accrued income | 490/1 | €23,100 | €19,237 | -€3,863 | -16.7% |
| Total equity and liabilities | 10/49 | €148,086 | €165,593 | +€17,507 | +11.8% |
| Equity | 10/15 | €130,254 | €143,488 | +€13,233 | +10.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €125,254 | €138,488 | +€13,233 | +10.6% |
| Distributable reserves | 133 | €125,254 | €138,488 | +€13,233 | +10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,831 | €22,105 | +€4,274 | +24.0% |
| Amounts payable within one year | 42/48 | €17,831 | €21,765 | +€3,934 | +22.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,148 | €17,488 | +€16,339 | +1422.8% |
| Suppliers | 440/4 | €1,148 | €17,488 | +€16,339 | +1422.8% |
| Advances received on contracts in progress | 46 | - | €4,277 | +€4,277 | |
| Taxes, remuneration and social security | 45 | €6,483 | €0 | -€6,483 | -100.0% |
| Taxes | 450/3 | €6,483 | €0 | -€6,483 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,200 | €0 | -€10,200 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €340 | +€340 | |
| Remuneration, social security and pensions | 62 | €1,015 | -€4 | -€1,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,081 | €7,244 | +€163 | +2.3% |
| Other operating charges | 640/8 | €1,006 | €988 | -€18 | -1.8% |
| Gross operating margin | 9900 | €70,259 | €28,386 | -€41,873 | -59.6% |
| Operating profit (loss) | 9901 | €61,156 | €20,157 | -€40,999 | -67.0% |
| Financial income | 75/76B | €298 | €346 | +€49 | +16.3% |
| Recurring financial income | 75 | €298 | €346 | +€49 | +16.3% |
| Financial charges | 65/66B | €207 | €334 | +€128 | +61.7% |
| Recurring financial charges | 65 | €207 | €334 | +€128 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €61,247 | €20,169 | -€41,078 | -67.1% |
| Income taxes | 67/77 | €17,738 | €6,936 | -€10,802 | -60.9% |
| Profit (loss) for the period | 9904 | €43,510 | €13,233 | -€30,276 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,510 | €13,233 | -€30,276 | -69.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.