PAINTING FACILITY SERVICES: 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.
PAINTING FACILITY SERVICES
Largest movements
- Current investments +€6,034
up €6,034 (+102%), from €5,912 to €11,946
- Receivables within one year -€4,423
down €4,423 (-4.0%), from €110,721 to €106,298
of which Trade receivables: -€21,665
- Tangible fixed assets -€3,188
down €3,188 (-88.8%), from €3,588 to €400
of which Furniture and vehicles: -€1,760
- Profit (loss) carried forward -€46,608
down €46,608 (-81.8%), from €56,972 to €10,364
- Reserves +€35,000
up €35,000 (+92.4%), from €37,860 to €72,860
of which Distributable reserves: +€35,000
- Tax, wage and social debts +€7,419
up €7,419 (+175%), from €4,240 to €11,659
- Other debts +€6,000
up €6,000 (+66.7%), from €9,000 to €15,000
- Trade debts -€3,250
down €3,250 (-16.3%), from €19,933 to €16,683
- Gross operating margin -€18,517
down €18,517 (-39.8%), from €46,542 to €28,025
- Depreciation -€1,871
down €1,871 (-62.7%), from €2,984 to €1,114
- Taxes -€1,673
down €1,673 (-13.7%), from €12,240 to €10,567
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,204 | €132,765 | -€1,439 | -1.1% |
| Fixed assets | 21/28 | €3,588 | €400 | -€3,188 | -88.8% |
| Tangible fixed assets | 22/27 | €3,588 | €400 | -€3,188 | -88.8% |
| Plant, machinery and equipment | 23 | €1,428 | €0 | -€1,428 | -100.0% |
| Furniture and vehicles | 24 | €2,160 | €400 | -€1,760 | -81.5% |
| Current assets | 29/58 | €130,616 | €132,365 | +€1,749 | +1.3% |
| Amounts receivable within one year | 40/41 | €110,721 | €106,298 | -€4,423 | -4.0% |
| Trade receivables | 40 | €28,325 | €6,660 | -€21,665 | -76.5% |
| Other amounts receivable | 41 | €82,396 | €99,638 | +€17,242 | +20.9% |
| Current investments | 50/53 | €5,912 | €11,946 | +€6,034 | +102% |
| Cash at bank and in hand | 54/58 | €13,983 | €14,121 | +€138 | +1.0% |
| Total equity and liabilities | 10/49 | €134,204 | €132,765 | -€1,439 | -1.1% |
| Equity | 10/15 | €101,032 | €89,424 | -€11,608 | -11.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €37,860 | €72,860 | +€35,000 | +92.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €71,000 | +€35,000 | +97.2% |
| Profit (loss) carried forward | 14 | €56,972 | €10,364 | -€46,608 | -81.8% |
| Amounts payable | 17/49 | €33,172 | €43,341 | +€10,169 | +30.7% |
| Amounts payable within one year | 42/48 | €33,172 | €43,341 | +€10,169 | +30.7% |
| Trade debts | 44 | €19,933 | €16,683 | -€3,250 | -16.3% |
| Suppliers | 440/4 | €19,933 | €16,683 | -€3,250 | -16.3% |
| Taxes, remuneration and social security | 45 | €4,240 | €11,659 | +€7,419 | +175% |
| Taxes | 450/3 | €4,240 | €11,659 | +€7,419 | +175% |
| Other amounts payable | 47/48 | €9,000 | €15,000 | +€6,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €1,114 | -€1,871 | -62.7% |
| Gross operating margin | 9900 | €46,542 | €28,025 | -€18,517 | -39.8% |
| Operating profit (loss) | 9901 | €43,557 | €26,911 | -€16,646 | -38.2% |
| Financial charges | 65/66B | €530 | €296 | -€234 | -44.2% |
| Recurring financial charges | 65 | €530 | €296 | -€234 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €43,027 | €26,615 | -€16,412 | -38.1% |
| Income taxes | 67/77 | €12,240 | €10,567 | -€1,673 | -13.7% |
| Profit (loss) for the period | 9904 | €30,787 | €16,048 | -€14,739 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,787 | €16,048 | -€14,739 | -47.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.