ELECTRO - PEINT & Co: 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.
ELECTRO - PEINT & Co
Largest movements
- Receivables within one year +€15,481
up €15,481 (+32.2%), from €48,149 to €63,630
- Stocks and contracts +€2,665
up €2,665 (+62.5%), from €4,262 to €6,927
- Tangible fixed assets -€2,519
down €2,519 (-23.6%), from €10,658 to €8,139
of which Furniture and vehicles: -€1,988
- Cash +€836
up €836 (+138.6%), from €603 to €1,439
mainly Net result for the year (+€6,930) and Other debts (+€5,343)
- Profit (loss) carried forward +€6,930
up €6,930 (+26.9%), from -€25,764 to -€18,834
- Other debts +€5,343
up €5,343 (+33.9%), from €15,755 to €21,098
- Tax, wage and social debts +€4,924
up €4,924 (+39.6%), from €12,447 to €17,371
of which Remuneration and social security: +€14,400
- Debts after one year -€3,185
down €3,185 (-49.0%), from €6,501 to €3,317
- Trade debts +€2,765
up €2,765 (+8.4%), from €32,851 to €35,616
- Gross operating margin +€32,491
up €32,491 (+24.0%), from €135,267 to €167,758
- Staff costs +€10,130
up €10,130 (+7.2%), from €141,008 to €151,137
- Depreciation +€2,969
up €2,969 (+265.2%), from €1,120 to €4,089
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 | €66,800 | €82,598 | +€15,798 | +23.7% |
| Fixed assets | 21/28 | €12,107 | €9,588 | -€2,519 | -20.8% |
| Tangible fixed assets | 22/27 | €10,658 | €8,139 | -€2,519 | -23.6% |
| Plant, machinery and equipment | 23 | €1,372 | €842 | -€531 | -38.7% |
| Furniture and vehicles | 24 | €9,285 | €7,297 | -€1,988 | -21.4% |
| Financial fixed assets | 28 | €1,449 | €1,449 | = | 0.0% |
| Current assets | 29/58 | €54,693 | €73,010 | +€18,317 | +33.5% |
| Stocks and contracts in progress | 3 | €4,262 | €6,927 | +€2,665 | +62.5% |
| Stocks | 30/36 | €4,262 | €6,927 | +€2,665 | +62.5% |
| Amounts receivable within one year | 40/41 | €48,149 | €63,630 | +€15,481 | +32.2% |
| Trade receivables | 40 | €48,149 | €63,630 | +€15,481 | +32.2% |
| Cash at bank and in hand | 54/58 | €603 | €1,439 | +€836 | +138.6% |
| Deferred charges and accrued income | 490/1 | €1,679 | €1,014 | -€664 | -39.6% |
| Total equity and liabilities | 10/49 | €66,800 | €82,598 | +€15,798 | +23.7% |
| Equity | 10/15 | -€5,139 | €1,791 | +€6,930 | |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,764 | -€18,834 | +€6,930 | +26.9% |
| Amounts payable | 17/49 | €71,939 | €80,808 | +€8,869 | +12.3% |
| Amounts payable after more than one year | 17 | €6,501 | €3,317 | -€3,185 | -49.0% |
| Financial debts | 170/4 | €6,501 | €3,317 | -€3,185 | -49.0% |
| Amounts payable within one year | 42/48 | €65,438 | €77,454 | +€12,016 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €3,160 | €3,324 | +€165 | +5.2% |
| Financial debts | 43 | €1,225 | €45 | -€1,180 | -96.3% |
| Credit institutions | 430/8 | €1,225 | €45 | -€1,180 | -96.3% |
| Trade debts | 44 | €32,851 | €35,616 | +€2,765 | +8.4% |
| Suppliers | 440/4 | €32,851 | €35,616 | +€2,765 | +8.4% |
| Taxes, remuneration and social security | 45 | €12,447 | €17,371 | +€4,924 | +39.6% |
| Taxes | 450/3 | €10,574 | €1,098 | -€9,476 | -89.6% |
| Remuneration and social security | 454/9 | €1,873 | €16,273 | +€14,400 | +769.0% |
| Other amounts payable | 47/48 | €15,755 | €21,098 | +€5,343 | +33.9% |
| Accrued charges and deferred income | 492/3 | - | €37 | +€37 | |
| Remuneration, social security and pensions | 62 | €141,008 | €151,137 | +€10,130 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,120 | €4,089 | +€2,969 | +265.2% |
| Other operating charges | 640/8 | €3,875 | €4,334 | +€459 | +11.8% |
| Gross operating margin | 9900 | €135,267 | €167,758 | +€32,491 | +24.0% |
| Operating profit (loss) | 9901 | -€10,736 | €8,197 | +€18,933 | |
| Financial income | 75/76B | €1,871 | €3,306 | +€1,435 | +76.7% |
| Recurring financial income | 75 | €1,871 | €3,306 | +€1,435 | +76.7% |
| Non-recurring financial income | 76B | €1,871 | €3,306 | +€1,435 | +76.7% |
| Financial charges | 65/66B | €1,016 | €2,636 | +€1,620 | +159.5% |
| Recurring financial charges | 65 | €1,016 | €2,636 | +€1,620 | +159.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,881 | €8,867 | +€18,748 | |
| Income taxes | 67/77 | €447 | €1,937 | +€1,490 | +333.0% |
| Profit (loss) for the period | 9904 | -€10,328 | €6,930 | +€17,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,328 | €6,930 | +€17,258 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.