PAINT CONSULTANTS: 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.
PAINT CONSULTANTS
Largest movements
- Receivables within one year -€93,463
down €93,463 (-35.7%), from €261,878 to €168,415
of which Other amounts receivable: -€93,463
- Tangible fixed assets -€29,250
down €29,250 (-5.2%), from €560,652 to €531,402
of which Furniture and vehicles: -€25,414
- Cash +€14,721
up €14,721 (+70.3%), from €20,927 to €35,647
mainly Receivables within one year (+€93,463) and Depreciation (+€59,328)
- Debts after one year -€71,312
down €71,312 (-22.0%), from €323,429 to €252,118
of which Financial debts: -€73,393
- Current portion of long-term debt -€16,211
down €16,211 (-18.1%), from €89,604 to €73,393
- Reserves -€11,584
down €11,584 (-2.4%), from €478,840 to €467,256
of which Distributable reserves: -€11,584
- Other debts -€9,630
down €9,630 (-65.4%), from €14,727 to €5,096
- Financial income -€88,448
down €88,448 (-88.4%), from €100,103 to €11,655
- Depreciation -€18,647
down €18,647 (-23.9%), from €77,975 to €59,328
- Other operating charges -€9,277
down €9,277 (-50.5%), from €18,373 to €9,096
- Taxes -€3,108
down €3,108 (-24.3%), from €12,764 to €9,657
- Financial charges -€2,189
down €2,189 (-19.8%), from €11,032 to €8,843
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 | €935,862 | €827,929 | -€107,933 | -11.5% |
| Fixed assets | 21/28 | €652,002 | €622,752 | -€29,250 | -4.5% |
| Tangible fixed assets | 22/27 | €560,652 | €531,402 | -€29,250 | -5.2% |
| Land and buildings | 22 | €198,252 | €193,574 | -€4,678 | -2.4% |
| Plant, machinery and equipment | 23 | €182,953 | €183,795 | +€841 | +0.5% |
| Furniture and vehicles | 24 | €179,446 | €154,033 | -€25,414 | -14.2% |
| Financial fixed assets | 28 | €91,350 | €91,350 | = | 0.0% |
| Current assets | 29/58 | €283,861 | €205,178 | -€78,683 | -27.7% |
| Amounts receivable within one year | 40/41 | €261,878 | €168,415 | -€93,463 | -35.7% |
| Trade receivables | 40 | €16,940 | €16,940 | = | 0.0% |
| Other amounts receivable | 41 | €244,938 | €151,475 | -€93,463 | -38.2% |
| Cash at bank and in hand | 54/58 | €20,927 | €35,647 | +€14,721 | +70.3% |
| Deferred charges and accrued income | 490/1 | €1,056 | €1,115 | +€59 | +5.6% |
| Total equity and liabilities | 10/49 | €935,862 | €827,929 | -€107,933 | -11.5% |
| Equity | 10/15 | €485,040 | €473,456 | -€11,584 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €478,840 | €467,256 | -€11,584 | -2.4% |
| Tax-exempt reserves | 132 | €203 | €203 | = | 0.0% |
| Distributable reserves | 133 | €478,637 | €467,053 | -€11,584 | -2.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €450,822 | €354,473 | -€96,349 | -21.4% |
| Amounts payable after more than one year | 17 | €323,429 | €252,118 | -€71,312 | -22.0% |
| Financial debts | 170/4 | €115,308 | €41,916 | -€73,393 | -63.6% |
| Other amounts payable | 178/9 | €208,121 | €210,202 | +€2,081 | +1.0% |
| Amounts payable within one year | 42/48 | €127,393 | €102,356 | -€25,038 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €89,604 | €73,393 | -€16,211 | -18.1% |
| Trade debts | 44 | €3,757 | €1,966 | -€1,791 | -47.7% |
| Suppliers | 440/4 | €3,757 | €1,966 | -€1,791 | -47.7% |
| Taxes, remuneration and social security | 45 | €19,306 | €21,901 | +€2,594 | +13.4% |
| Taxes | 450/3 | €19,306 | €21,901 | +€2,594 | +13.4% |
| Other amounts payable | 47/48 | €14,727 | €5,096 | -€9,630 | -65.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,975 | €59,328 | -€18,647 | -23.9% |
| Other operating charges | 640/8 | €18,373 | €9,096 | -€9,277 | -50.5% |
| Gross operating margin | 9900 | €85,960 | €85,703 | -€257 | -0.3% |
| Operating profit (loss) | 9901 | -€10,388 | €17,279 | +€27,667 | |
| Financial income | 75/76B | €100,103 | €11,655 | -€88,448 | -88.4% |
| Recurring financial income | 75 | €100,103 | €11,655 | -€88,448 | -88.4% |
| Financial charges | 65/66B | €11,032 | €8,843 | -€2,189 | -19.8% |
| Recurring financial charges | 65 | €11,032 | €8,843 | -€2,189 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €78,683 | €20,091 | -€58,591 | -74.5% |
| Income taxes | 67/77 | €12,764 | €9,657 | -€3,108 | -24.3% |
| Profit (loss) for the period | 9904 | €65,919 | €10,435 | -€55,484 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,919 | €10,435 | -€55,484 | -84.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.