HOME PAINT: 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.
HOME PAINT
Largest movements
- Cash -€93,945
down €93,945 (-34.9%), from €269,312 to €175,368
mainly Other debts (-€162,827) and Net result for the year (-€70,741)
- Receivables within one year +€17,625
up €17,625 (+56.7%), from €31,104 to €48,729
of which Trade receivables: +€24,608
- Other debts -€162,827
down €162,827 (-58.9%), from €276,659 to €113,832
- Provisions +€143,411
new in 2025: €143,411
- Profit (loss) carried forward -€70,741
new in 2025: -€70,741
- Trade debts +€38,136
up €38,136 (+264%), from €14,467 to €52,603
- Debts after one year -€14,192
down €14,192 (-9.8%), from €144,190 to €129,998
of which Financial debts: -€14,192
- Provisions +€143,411
new in 2025: €143,411
- Staff costs +€98,880
up €98,880 (+145%), from €68,313 to €167,193
- Gross operating margin +€90,566
up €90,566 (+49.9%), from €181,503 to €272,069
- Financial charges -€71,338
down €71,338 (-96.5%), from €73,952 to €2,614
- Taxes +€10,343
up €10,343 (+114%), from €9,047 to €19,390
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 | €532,058 | €460,467 | -€71,591 | -13.5% |
| Fixed assets | 21/28 | €226,323 | €225,116 | -€1,207 | -0.5% |
| Tangible fixed assets | 22/27 | €225,988 | €224,781 | -€1,207 | -0.5% |
| Land and buildings | 22 | €221,341 | €215,508 | -€5,833 | -2.6% |
| Plant, machinery and equipment | 23 | €1,088 | €698 | -€390 | -35.9% |
| Furniture and vehicles | 24 | €3,559 | €8,575 | +€5,016 | +141% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €305,734 | €235,351 | -€70,384 | -23.0% |
| Stocks and contracts in progress | 3 | €1,298 | €5,745 | +€4,447 | +343% |
| Stocks | 30/36 | €1,298 | €5,745 | +€4,447 | +343% |
| Amounts receivable within one year | 40/41 | €31,104 | €48,729 | +€17,625 | +56.7% |
| Trade receivables | 40 | €13,429 | €38,037 | +€24,608 | +183% |
| Other amounts receivable | 41 | €17,675 | €10,692 | -€6,983 | -39.5% |
| Cash at bank and in hand | 54/58 | €269,312 | €175,368 | -€93,945 | -34.9% |
| Deferred charges and accrued income | 490/1 | €4,020 | €5,509 | +€1,490 | +37.1% |
| Total equity and liabilities | 10/49 | €532,058 | €460,467 | -€71,591 | -13.5% |
| Equity | 10/15 | €73,081 | €2,340 | -€70,741 | -96.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €66,781 | €66,781 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €64,921 | €64,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€70,741 | -€70,741 | |
| Provisions and deferred taxes | 16 | - | €143,411 | +€143,411 | |
| Provisions for liabilities and charges | 160/5 | - | €143,411 | +€143,411 | |
| Other liabilities and charges | 164/5 | - | €143,411 | +€143,411 | |
| Amounts payable | 17/49 | €458,977 | €314,716 | -€144,261 | -31.4% |
| Amounts payable after more than one year | 17 | €144,190 | €129,998 | -€14,192 | -9.8% |
| Financial debts | 170/4 | €141,782 | €127,590 | -€14,192 | -10.0% |
| Other amounts payable | 178/9 | €2,408 | €2,408 | = | 0.0% |
| Amounts payable within one year | 42/48 | €314,093 | €183,984 | -€130,109 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €13,996 | €14,192 | +€196 | +1.4% |
| Trade debts | 44 | €14,467 | €52,603 | +€38,136 | +264% |
| Suppliers | 440/4 | €14,467 | €52,603 | +€38,136 | +264% |
| Taxes, remuneration and social security | 45 | €8,970 | €3,357 | -€5,613 | -62.6% |
| Remuneration and social security | 454/9 | €8,970 | €3,357 | -€5,613 | -62.6% |
| Other amounts payable | 47/48 | €276,659 | €113,832 | -€162,827 | -58.9% |
| Accrued charges and deferred income | 492/3 | €694 | €735 | +€41 | +5.8% |
| Remuneration, social security and pensions | 62 | €68,313 | €167,193 | +€98,880 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,177 | €8,267 | +€1,090 | +15.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €143,411 | +€143,411 | |
| Other operating charges | 640/8 | €1,888 | €2,470 | +€583 | +30.9% |
| Gross operating margin | 9900 | €181,503 | €272,069 | +€90,566 | +49.9% |
| Operating profit (loss) | 9901 | €104,126 | -€49,272 | -€153,398 | |
| Financial income | 75/76B | €0 | €535 | +€535 | +445,567% |
| Recurring financial income | 75 | €0 | €535 | +€535 | +445,567% |
| Financial charges | 65/66B | €73,952 | €2,614 | -€71,338 | -96.5% |
| Recurring financial charges | 65 | €73,952 | €2,614 | -€71,338 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €30,174 | -€51,351 | -€81,526 | |
| Income taxes | 67/77 | €9,047 | €19,390 | +€10,343 | +114% |
| Profit (loss) for the period | 9904 | €21,128 | -€70,741 | -€91,869 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,128 | -€70,741 | -€91,869 |
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 26 October 2026 via checked.be.