Dela Paint BV: what changed
Dela Paint BV
Largest movements
- Stocks and contracts +€12,282
up €12,282 (+1,228%), from €1,000 to €13,282
of which Contracts in progress: +€12,000
- Deferred charges and accrued income -€3,961
down €3,961 (-80.9%), from €4,898 to €937
- Tangible fixed assets -€3,332
down €3,332 (-19.9%), from €16,718 to €13,386
of which Plant, machinery and equipment: -€1,999
- Cash +€2,211
up €2,211 (+44.1%), from €5,016 to €7,227
mainly Net result for the year (+€11,819) and Depreciation (+€4,424)
- Financial fixed assets +€1,560
new in 2025: €1,560
- Profit (loss) carried forward +€11,819
up €11,819 (+100%), from €11,765 to €23,584
- Other debts -€752
down €752 (-5.3%), from €14,210 to €13,458
- Tax, wage and social debts -€750
no longer reported in 2025 (was €750)
- Gross operating margin +€1,079
up €1,079 (+5.7%), from €18,819 to €19,898
- Depreciation +€298
up €298 (+7.2%), from €4,127 to €4,424
- Financial charges +€260
up €260 (+86.2%), from €302 to €562
- Financial income -€252
down €252 (-41.8%), from €602 to €350
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,648 | €39,905 | +€10,257 | +34.6% |
| Fixed assets | 21/28 | €16,718 | €14,946 | -€1,772 | -10.6% |
| Tangible fixed assets | 22/27 | €16,718 | €13,386 | -€3,332 | -19.9% |
| Plant, machinery and equipment | 23 | €12,048 | €10,049 | -€1,999 | -16.6% |
| Furniture and vehicles | 24 | €4,670 | €3,337 | -€1,333 | -28.5% |
| Financial fixed assets | 28 | - | €1,560 | +€1,560 | |
| Current assets | 29/58 | €12,930 | €24,959 | +€12,029 | +93.0% |
| Stocks and contracts in progress | 3 | €1,000 | €13,282 | +€12,282 | +1,228% |
| Stocks | 30/36 | €1,000 | €1,282 | +€282 | +28.2% |
| Contracts in progress | 37 | - | €12,000 | +€12,000 | |
| Amounts receivable within one year | 40/41 | €2,016 | €3,513 | +€1,497 | +74.2% |
| Trade receivables | 40 | €451 | €79 | -€373 | -82.6% |
| Other amounts receivable | 41 | €1,565 | €3,434 | +€1,869 | +119% |
| Cash at bank and in hand | 54/58 | €5,016 | €7,227 | +€2,211 | +44.1% |
| Deferred charges and accrued income | 490/1 | €4,898 | €937 | -€3,961 | -80.9% |
| Total equity and liabilities | 10/49 | €29,648 | €39,905 | +€10,257 | +34.6% |
| Equity | 10/15 | €14,265 | €26,084 | +€11,819 | +82.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,765 | €23,584 | +€11,819 | +100% |
| Amounts payable | 17/49 | €15,383 | €13,821 | -€1,562 | -10.2% |
| Amounts payable within one year | 42/48 | €15,383 | €13,821 | -€1,562 | -10.2% |
| Trade debts | 44 | €423 | €363 | -€60 | -14.2% |
| Suppliers | 440/4 | €423 | €363 | -€60 | -14.2% |
| Taxes, remuneration and social security | 45 | €750 | - | -€750 | |
| Taxes | 450/3 | €750 | - | -€750 | |
| Other amounts payable | 47/48 | €14,210 | €13,458 | -€752 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,127 | €4,424 | +€298 | +7.2% |
| Other operating charges | 640/8 | €306 | €358 | +€52 | +16.9% |
| Gross operating margin | 9900 | €18,819 | €19,898 | +€1,079 | +5.7% |
| Operating profit (loss) | 9901 | €14,386 | €15,116 | +€730 | +5.1% |
| Financial income | 75/76B | €602 | €350 | -€252 | -41.8% |
| Recurring financial income | 75 | €602 | €350 | -€252 | -41.8% |
| Financial charges | 65/66B | €302 | €562 | +€260 | +86.2% |
| Recurring financial charges | 65 | €302 | €562 | +€260 | +86.2% |
| Profit (loss) for the period before taxes | 9903 | €14,686 | €14,904 | +€217 | +1.5% |
| Income taxes | 67/77 | €2,921 | €3,085 | +€164 | +5.6% |
| Profit (loss) for the period | 9904 | €11,765 | €11,819 | +€54 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,765 | €11,819 | +€54 | +0.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.