NOVAPEINT COATING: 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.
NOVAPEINT COATING
Largest movements
- Cash -€22,398
down €22,398 (-8.7%), from €258,550 to €236,152
mainly Contributions, distributions and other (-€59,244) and Receivables within one year (-€7,785)
- Receivables within one year +€7,785
up €7,785 (+20.1%), from €38,809 to €46,594
of which Trade receivables: +€18,477
- Deferred charges and accrued income +€4,519
up €4,519 (+90.7%), from €4,981 to €9,500
- Reserves -€36,084
down €36,084 (-14.1%), from €256,649 to €220,566
of which Distributable reserves: -€36,084
- Tax, wage and social debts +€14,792
up €14,792 (+89.1%), from €16,609 to €31,402
of which Taxes: +€11,769
- Trade debts +€8,517
up €8,517 (+56.0%), from €15,197 to €23,714
- Gross operating margin +€43,304
up €43,304 (+15.0%), from €289,291 to €332,594
- Taxes +€12,094
new in 2025: €12,094
- Staff costs -€4,854
down €4,854 (-1.6%), from €295,652 to €290,798
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 | €307,529 | €294,440 | -€13,089 | -4.3% |
| Fixed assets | 21/28 | €5,189 | €2,194 | -€2,995 | -57.7% |
| Tangible fixed assets | 22/27 | €5,139 | €2,144 | -€2,995 | -58.3% |
| Plant, machinery and equipment | 23 | €2,918 | €2,144 | -€774 | -26.5% |
| Furniture and vehicles | 24 | €2,221 | - | -€2,221 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €302,340 | €292,246 | -€10,094 | -3.3% |
| Amounts receivable within one year | 40/41 | €38,809 | €46,594 | +€7,785 | +20.1% |
| Trade receivables | 40 | €22,708 | €41,184 | +€18,477 | +81.4% |
| Other amounts receivable | 41 | €16,102 | €5,410 | -€10,691 | -66.4% |
| Cash at bank and in hand | 54/58 | €258,550 | €236,152 | -€22,398 | -8.7% |
| Deferred charges and accrued income | 490/1 | €4,981 | €9,500 | +€4,519 | +90.7% |
| Total equity and liabilities | 10/49 | €307,529 | €294,440 | -€13,089 | -4.3% |
| Equity | 10/15 | €275,359 | €239,275 | -€36,084 | -13.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €256,649 | €220,566 | -€36,084 | -14.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,720 | €18,720 | = | 0.0% |
| Distributable reserves | 133 | €231,729 | €195,645 | -€36,084 | -15.6% |
| Profit (loss) carried forward | 14 | -€43,290 | -€43,290 | = | 0.0% |
| Amounts payable | 17/49 | €32,170 | €55,165 | +€22,995 | +71.5% |
| Amounts payable within one year | 42/48 | €32,170 | €55,165 | +€22,995 | +71.5% |
| Trade debts | 44 | €15,197 | €23,714 | +€8,517 | +56.0% |
| Suppliers | 440/4 | €15,197 | €23,714 | +€8,517 | +56.0% |
| Taxes, remuneration and social security | 45 | €16,609 | €31,402 | +€14,792 | +89.1% |
| Taxes | 450/3 | €0 | €11,769 | +€11,769 | |
| Remuneration and social security | 454/9 | €16,609 | €19,632 | +€3,023 | +18.2% |
| Other amounts payable | 47/48 | €364 | €49 | -€315 | -86.4% |
| Remuneration, social security and pensions | 62 | €295,652 | €290,798 | -€4,854 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,752 | €2,995 | -€757 | -20.2% |
| Other operating charges | 640/8 | €2,213 | €1,515 | -€699 | -31.6% |
| Gross operating margin | 9900 | €289,291 | €332,594 | +€43,304 | +15.0% |
| Operating profit (loss) | 9901 | -€12,326 | €37,286 | +€49,613 | |
| Financial income | 75/76B | €496 | €1,081 | +€585 | +118% |
| Recurring financial income | 75 | €496 | €1,081 | +€585 | +118% |
| Financial charges | 65/66B | €3,092 | €3,114 | +€22 | +0.7% |
| Recurring financial charges | 65 | €3,092 | €3,114 | +€22 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,922 | €35,254 | +€50,176 | |
| Income taxes | 67/77 | - | €12,094 | +€12,094 | |
| Profit (loss) for the period | 9904 | -€14,922 | €23,160 | +€38,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,922 | €23,160 | +€38,082 |
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 30 October 2026 via checked.be.