PAINTBIS: 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.
PAINTBIS
Largest movements
- Tangible fixed assets -€5,150
down €5,150 (-74.0%), from €6,956 to €1,807
- Cash -€2,576
down €2,576 (-11.4%), from €22,553 to €19,977
mainly Trade debts (-€4,210) and Current portion of long-term debt (-€3,784)
- Stocks and contracts -€1,129
down €1,129 (-22.3%), from €5,071 to €3,942
- Receivables within one year +€1,020
up €1,020 (+118.6%), from €860 to €1,880
of which Other amounts receivable: +€1,179
- Reserves +€10,397
up €10,397 (+121.2%), from €8,581 to €18,977
- Profit (loss) carried forward -€10,354
down €10,354 (-100.0%), from €10,354 to €0
- Trade debts -€4,210
down €4,210 (-72.7%), from €5,792 to €1,583
- Current portion of long-term debt -€3,784
down €3,784 (-100.0%), from €3,784 to €0
- Gross operating margin -€16,045
down €16,045 (-70.1%), from €22,875 to €6,830
- Taxes -€3,141
down €3,141 (-91.0%), from €3,452 to €311
- Other operating charges -€462
down €462 (-29.9%), from €1,542 to €1,080
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 | €37,582 | €29,613 | -€7,969 | -21.2% |
| Fixed assets | 21/28 | €6,956 | €1,807 | -€5,150 | -74.0% |
| Tangible fixed assets | 22/27 | €6,956 | €1,807 | -€5,150 | -74.0% |
| Furniture and vehicles | 24 | €6,956 | €1,807 | -€5,150 | -74.0% |
| Current assets | 29/58 | €30,625 | €27,806 | -€2,819 | -9.2% |
| Stocks and contracts in progress | 3 | €5,071 | €3,942 | -€1,129 | -22.3% |
| Stocks | 30/36 | €5,071 | €3,942 | -€1,129 | -22.3% |
| Amounts receivable within one year | 40/41 | €860 | €1,880 | +€1,020 | +118.6% |
| Trade receivables | 40 | €159 | €0 | -€159 | -100.0% |
| Other amounts receivable | 41 | €701 | €1,880 | +€1,179 | +168.2% |
| Cash at bank and in hand | 54/58 | €22,553 | €19,977 | -€2,576 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,141 | €2,007 | -€134 | -6.3% |
| Total equity and liabilities | 10/49 | €37,582 | €29,613 | -€7,969 | -21.2% |
| Equity | 10/15 | €23,935 | €23,977 | +€42 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,581 | €18,977 | +€10,397 | +121.2% |
| Distributable reserves | 133 | €8,581 | €18,977 | +€10,397 | +121.2% |
| Profit (loss) carried forward | 14 | €10,354 | €0 | -€10,354 | -100.0% |
| Amounts payable | 17/49 | €13,647 | €5,636 | -€8,011 | -58.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,647 | €5,636 | -€8,011 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €3,784 | €0 | -€3,784 | -100.0% |
| Trade debts | 44 | €5,792 | €1,583 | -€4,210 | -72.7% |
| Suppliers | 440/4 | €5,792 | €1,583 | -€4,210 | -72.7% |
| Taxes, remuneration and social security | 45 | €3,311 | €3,294 | -€17 | -0.5% |
| Taxes | 450/3 | €3,311 | €3,294 | -€17 | -0.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €759 | €759 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,079 | €5,150 | +€71 | +1.4% |
| Other operating charges | 640/8 | €1,542 | €1,080 | -€462 | -29.9% |
| Gross operating margin | 9900 | €22,875 | €6,830 | -€16,045 | -70.1% |
| Operating profit (loss) | 9901 | €16,254 | €600 | -€15,655 | -96.3% |
| Financial income | 75/76B | €0 | €20 | +€20 | +9476.2% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +9476.2% |
| Financial charges | 65/66B | €334 | €267 | -€68 | -20.2% |
| Recurring financial charges | 65 | €334 | €267 | -€68 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €15,920 | €353 | -€15,567 | -97.8% |
| Income taxes | 67/77 | €3,452 | €311 | -€3,141 | -91.0% |
| Profit (loss) for the period | 9904 | €12,468 | €42 | -€12,426 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,468 | €42 | -€12,426 | -99.7% |
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 11 October 2026 via checked.be.