DC Paints: 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.
DC Paints
Largest movements
- Receivables within one year +€10,702
up €10,702 (+59.0%), from €18,139 to €28,840
of which Other amounts receivable: +€5,354
- Tangible fixed assets -€9,863
down €9,863 (-44.8%), from €22,015 to €12,152
of which Furniture and vehicles: -€5,077
- Cash +€5,957
up €5,957 (+201%), from €2,970 to €8,927
mainly Net result for the year (+€19,138) and Depreciation (+€6,269)
- Reserves +€7,474
up €7,474 (+176%), from €4,254 to €11,728
- Debts after one year -€6,930
down €6,930 (-57.5%), from €12,050 to €5,120
- Profit (loss) carried forward +€5,744
no longer reported in 2025 (was -€5,744)
- Other debts +€4,005
up €4,005 (+333%), from €1,203 to €5,208
- Current portion of long-term debt -€3,934
down €3,934 (-36.2%), from €10,864 to €6,930
- Gross operating margin +€17,560
up €17,560 (+99.7%), from €17,611 to €35,171
- Taxes +€6,155
up €6,155 (+319%), from €1,929 to €8,084
- Depreciation -€3,748
down €3,748 (-37.4%), from €10,016 to €6,269
- Staff costs -€2,075
no longer reported in 2025 (was €2,075)
- Financial charges -€614
down €614 (-30.7%), from €1,998 to €1,384
of which Financial charges: -€615
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 | €43,197 | €50,008 | +€6,811 | +15.8% |
| Fixed assets | 21/28 | €22,089 | €12,241 | -€9,848 | -44.6% |
| Tangible fixed assets | 22/27 | €22,015 | €12,152 | -€9,863 | -44.8% |
| Plant, machinery and equipment | 23 | €4,053 | €2,861 | -€1,192 | -29.4% |
| Furniture and vehicles | 24 | €14,368 | €9,291 | -€5,077 | -35.3% |
| Leasing and similar rights | 25 | €3,594 | - | -€3,594 | |
| Financial fixed assets | 28 | €74 | €89 | +€15 | +20.4% |
| Current assets | 29/58 | €21,109 | €37,768 | +€16,659 | +78.9% |
| Amounts receivable within one year | 40/41 | €18,139 | €28,840 | +€10,702 | +59.0% |
| Trade receivables | 40 | €1,230 | €6,578 | +€5,348 | +435% |
| Other amounts receivable | 41 | €16,909 | €22,262 | +€5,354 | +31.7% |
| Cash at bank and in hand | 54/58 | €2,970 | €8,927 | +€5,957 | +201% |
| Total equity and liabilities | 10/49 | €43,197 | €50,008 | +€6,811 | +15.8% |
| Equity | 10/15 | €4,708 | €17,925 | +€13,218 | +281% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €4,254 | €11,728 | +€7,474 | +176% |
| Distributable reserves | 133 | €4,254 | €11,728 | +€7,474 | +176% |
| Profit (loss) carried forward | 14 | -€5,744 | - | +€5,744 | |
| Amounts payable | 17/49 | €38,490 | €32,083 | -€6,407 | -16.6% |
| Amounts payable after more than one year | 17 | €12,050 | €5,120 | -€6,930 | -57.5% |
| Financial debts | 170/4 | €12,050 | €5,120 | -€6,930 | -57.5% |
| Amounts payable within one year | 42/48 | €26,440 | €26,963 | +€523 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €10,864 | €6,930 | -€3,934 | -36.2% |
| Financial debts | 43 | €2,272 | €2,270 | -€3 | -0.1% |
| Other loans | 439 | €2,272 | €2,270 | -€3 | -0.1% |
| Trade debts | 44 | €7,686 | €5,086 | -€2,600 | -33.8% |
| Suppliers | 440/4 | €7,686 | €5,086 | -€2,600 | -33.8% |
| Taxes, remuneration and social security | 45 | €4,415 | €7,470 | +€3,054 | +69.2% |
| Taxes | 450/3 | €4,415 | €7,470 | +€3,054 | +69.2% |
| Other amounts payable | 47/48 | €1,203 | €5,208 | +€4,005 | +333% |
| Non-recurring operating income | 76A | €0 | €3,125 | +€3,125 | +1,838,135% |
| Remuneration, social security and pensions | 62 | €2,075 | - | -€2,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,016 | €6,269 | -€3,748 | -37.4% |
| Other operating charges | 640/8 | €318 | €297 | -€21 | -6.8% |
| Gross operating margin | 9900 | €17,611 | €35,171 | +€17,560 | +99.7% |
| Operating profit (loss) | 9901 | €5,202 | €28,606 | +€23,404 | +450% |
| Financial charges | 65/66B | €1,998 | €1,384 | -€614 | -30.7% |
| Recurring financial charges | 65 | €1,999 | €1,384 | -€615 | -30.8% |
| Non-recurring financial charges | 66B | -€1 | €0 | +€1 | |
| Profit (loss) for the period before taxes | 9903 | €3,204 | €27,222 | +€24,018 | +750% |
| Income taxes | 67/77 | €1,929 | €8,084 | +€6,155 | +319% |
| Profit (loss) for the period | 9904 | €1,275 | €19,138 | +€17,863 | +1,401% |
| Profit (loss) for the period to be appropriated | 9905 | €1,275 | €19,138 | +€17,863 | +1,401% |
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 30 October 2026 via checked.be.