KH-PAINTING: what changed
KH-PAINTING
Largest movements
- Receivables within one year +€40,809
up €40,809 (+182%), from €22,454 to €63,263
of which Trade receivables: +€36,596
- Tangible fixed assets -€21,147
down €21,147 (-70.9%), from €29,834 to €8,688
of which Leasing and similar rights: -€29,834
- Stocks and contracts -€1,143
down €1,143 (-11.9%), from €9,572 to €8,429
- Cash -€1,068
no longer reported in 2025 (was €1,068)
mainly Receivables within one year (-€40,809) and Debts after one year (-€17,088)
- Deferred charges and accrued income -€905
no longer reported in 2025 (was €905)
- Profit (loss) carried forward +€18,715
up €18,715, from -€16,424 to €2,291
- Debts after one year -€17,088
no longer reported in 2025 (was €17,088)
- Tax, wage and social debts +€15,949
up €15,949 (+194%), from €8,236 to €24,185
of which Remuneration and social security: +€18,711
- Current portion of long-term debt -€6,389
no longer reported in 2025 (was €6,389)
- Trade debts +€3,944
up €3,944 (+9.8%), from €40,401 to €44,345
- Gross operating margin +€94,329
up €94,329, from -€6,002 to €88,327
- Staff costs +€47,559
up €47,559 (+571%), from €8,332 to €55,891
- Taxes +€1,098
new in 2025: €1,098
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 | €63,833 | €80,379 | +€16,547 | +25.9% |
| Fixed assets | 21/28 | €29,834 | €8,688 | -€21,147 | -70.9% |
| Tangible fixed assets | 22/27 | €29,834 | €8,688 | -€21,147 | -70.9% |
| Plant, machinery and equipment | 23 | - | €4,652 | +€4,652 | |
| Furniture and vehicles | 24 | - | €4,036 | +€4,036 | |
| Leasing and similar rights | 25 | €29,834 | - | -€29,834 | |
| Current assets | 29/58 | €33,998 | €71,692 | +€37,693 | +111% |
| Stocks and contracts in progress | 3 | €9,572 | €8,429 | -€1,143 | -11.9% |
| Stocks | 30/36 | €9,572 | €8,429 | -€1,143 | -11.9% |
| Amounts receivable within one year | 40/41 | €22,454 | €63,263 | +€40,809 | +182% |
| Trade receivables | 40 | €22,169 | €58,765 | +€36,596 | +165% |
| Other amounts receivable | 41 | €285 | €4,498 | +€4,214 | +1,481% |
| Cash at bank and in hand | 54/58 | €1,068 | - | -€1,068 | |
| Deferred charges and accrued income | 490/1 | €905 | - | -€905 | |
| Total equity and liabilities | 10/49 | €63,833 | €80,379 | +€16,547 | +25.9% |
| Equity | 10/15 | -€15,424 | €3,291 | +€18,715 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,424 | €2,291 | +€18,715 | |
| Amounts payable | 17/49 | €79,256 | €77,088 | -€2,168 | -2.7% |
| Amounts payable after more than one year | 17 | €17,088 | - | -€17,088 | |
| Financial debts | 170/4 | €17,088 | - | -€17,088 | |
| Amounts payable within one year | 42/48 | €61,359 | €77,088 | +€15,729 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €6,389 | - | -€6,389 | |
| Financial debts | 43 | - | €3,471 | +€3,471 | |
| Credit institutions | 430/8 | - | €3,471 | +€3,471 | |
| Trade debts | 44 | €40,401 | €44,345 | +€3,944 | +9.8% |
| Suppliers | 440/4 | €40,401 | €44,345 | +€3,944 | +9.8% |
| Taxes, remuneration and social security | 45 | €8,236 | €24,185 | +€15,949 | +194% |
| Taxes | 450/3 | €3,860 | €1,098 | -€2,761 | -71.5% |
| Remuneration and social security | 454/9 | €4,376 | €23,087 | +€18,711 | +428% |
| Other amounts payable | 47/48 | €6,333 | €5,086 | -€1,246 | -19.7% |
| Accrued charges and deferred income | 492/3 | €810 | - | -€810 | |
| Remuneration, social security and pensions | 62 | €8,332 | €55,891 | +€47,559 | +571% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €440 | -€359 | -45.0% |
| Other operating charges | 640/8 | €429 | €630 | +€200 | +46.6% |
| Non-recurring operating charges | 66A | - | €10,809 | +€10,809 | |
| Gross operating margin | 9900 | -€6,002 | €88,327 | +€94,329 | |
| Operating profit (loss) | 9901 | -€15,562 | €20,558 | +€36,120 | |
| Financial income | 75/76B | €21 | €886 | +€865 | +4,121% |
| Recurring financial income | 75 | €21 | €886 | +€865 | +4,121% |
| Financial charges | 65/66B | €883 | €1,630 | +€747 | +84.6% |
| Recurring financial charges | 65 | €883 | €1,630 | +€747 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,424 | €19,813 | +€36,237 | |
| Income taxes | 67/77 | - | €1,098 | +€1,098 | |
| Profit (loss) for the period | 9904 | -€16,424 | €18,715 | +€35,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,424 | €18,715 | +€35,139 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.