DL 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.
DL Paints
Largest movements
- Stocks and contracts +€11,352
new in 2025: €11,352
- Receivables within one year +€5,899
up €5,899 (+76.7%), from €7,686 to €13,585
of which Trade receivables: +€4,040
- Reserves +€15,975
up €15,975 (+115%), from €13,846 to €29,822
- Debts after one year -€15,210
down €15,210 (-18.3%), from €82,944 to €67,734
- Trade debts +€13,019
up €13,019 (+1,176%), from €1,107 to €14,126
- Other debts +€3,869
up €3,869 (+314%), from €1,232 to €5,101
- Taxes -€904
down €904 (-16.3%), from €5,550 to €4,646
- Gross operating margin +€792
up €792 (+3.0%), from €26,377 to €27,169
- Financial charges +€348
up €348 (+6.7%), from €5,233 to €5,582
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 | €209,963 | €229,262 | +€19,299 | +9.2% |
| Fixed assets | 21/28 | €200,000 | €201,161 | +€1,161 | +0.6% |
| Intangible fixed assets | 21 | - | €1,161 | +€1,161 | |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €9,963 | €28,101 | +€18,138 | +182% |
| Stocks and contracts in progress | 3 | - | €11,352 | +€11,352 | |
| Stocks | 30/36 | - | €11,352 | +€11,352 | |
| Amounts receivable within one year | 40/41 | €7,686 | €13,585 | +€5,899 | +76.7% |
| Trade receivables | 40 | €7,686 | €11,726 | +€4,040 | +52.6% |
| Other amounts receivable | 41 | - | €1,859 | +€1,859 | |
| Cash at bank and in hand | 54/58 | €2,277 | €1,681 | -€596 | -26.2% |
| Deferred charges and accrued income | 490/1 | - | €1,483 | +€1,483 | |
| Total equity and liabilities | 10/49 | €209,963 | €229,262 | +€19,299 | +9.2% |
| Equity | 10/15 | €103,846 | €119,822 | +€15,975 | +15.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €13,846 | €29,822 | +€15,975 | +115% |
| Distributable reserves | 133 | €13,846 | €29,822 | +€15,975 | +115% |
| Amounts payable | 17/49 | €106,117 | €109,440 | +€3,323 | +3.1% |
| Amounts payable after more than one year | 17 | €82,944 | €67,734 | -€15,210 | -18.3% |
| Financial debts | 170/4 | €82,944 | €67,734 | -€15,210 | -18.3% |
| Amounts payable within one year | 42/48 | €23,010 | €41,706 | +€18,697 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | €15,855 | €18,090 | +€2,235 | +14.1% |
| Financial debts | 43 | €2,942 | €3,225 | +€283 | +9.6% |
| Credit institutions | 430/8 | €2,942 | €3,225 | +€283 | +9.6% |
| Trade debts | 44 | €1,107 | €14,126 | +€13,019 | +1,176% |
| Suppliers | 440/4 | €1,107 | €14,126 | +€13,019 | +1,176% |
| Taxes, remuneration and social security | 45 | €1,873 | €1,164 | -€709 | -37.9% |
| Taxes | 450/3 | €1,873 | €1,164 | -€709 | -37.9% |
| Other amounts payable | 47/48 | €1,232 | €5,101 | +€3,869 | +314% |
| Accrued charges and deferred income | 492/3 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23 | +€23 | |
| Other operating charges | 640/8 | €868 | €964 | +€95 | +11.0% |
| Gross operating margin | 9900 | €26,377 | €27,169 | +€792 | +3.0% |
| Operating profit (loss) | 9901 | €25,508 | €26,182 | +€674 | +2.6% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €5,233 | €5,582 | +€348 | +6.7% |
| Recurring financial charges | 65 | €5,233 | €5,582 | +€348 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €20,275 | €20,621 | +€347 | +1.7% |
| Income taxes | 67/77 | €5,550 | €4,646 | -€904 | -16.3% |
| Profit (loss) for the period | 9904 | €14,725 | €15,975 | +€1,251 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,725 | €15,975 | +€1,251 | +8.5% |
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 27 October 2026 via checked.be.