PEINTURES DREYER: 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.
PEINTURES DREYER
Largest movements
- Cash +€14,167
up €14,167 (+114%), from €12,463 to €26,630
mainly Net result for the year (+€13,091) and Depreciation (+€8,772)
- Receivables within one year -€8,576
down €8,576 (-73.1%), from €11,732 to €3,156
of which Trade receivables: -€9,914
- Tangible fixed assets -€4,922
down €4,922 (-5.2%), from €94,188 to €89,266
of which Land and buildings: -€4,066
- Reserves +€13,091
up €13,091 (+16.7%), from €78,570 to €91,661
- Current portion of long-term debt -€8,949
down €8,949 (-65.5%), from €13,655 to €4,706
- Debts after one year -€4,706
down €4,706 (-100%), from €4,706 to €0
- Gross operating margin -€11,384
down €11,384 (-29.6%), from €38,454 to €27,070
- Depreciation -€1,707
down €1,707 (-16.3%), from €10,480 to €8,772
- Taxes -€810
down €810 (-35.8%), from €2,260 to €1,450
- Financial charges -€755
down €755 (-28.4%), from €2,655 to €1,901
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 | €125,685 | €125,993 | +€308 | +0.2% |
| Fixed assets | 21/28 | €94,203 | €89,281 | -€4,922 | -5.2% |
| Tangible fixed assets | 22/27 | €94,188 | €89,266 | -€4,922 | -5.2% |
| Land and buildings | 22 | €86,381 | €82,315 | -€4,066 | -4.7% |
| Plant, machinery and equipment | 23 | €4,197 | €5,666 | +€1,469 | +35.0% |
| Furniture and vehicles | 24 | €3,610 | €1,285 | -€2,325 | -64.4% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €31,482 | €36,711 | +€5,230 | +16.6% |
| Stocks and contracts in progress | 3 | €5,554 | €5,387 | -€167 | -3.0% |
| Stocks | 30/36 | €5,554 | €5,387 | -€167 | -3.0% |
| Amounts receivable within one year | 40/41 | €11,732 | €3,156 | -€8,576 | -73.1% |
| Trade receivables | 40 | €11,732 | €1,818 | -€9,914 | -84.5% |
| Other amounts receivable | 41 | €0 | €1,338 | +€1,338 | |
| Cash at bank and in hand | 54/58 | €12,463 | €26,630 | +€14,167 | +114% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,539 | -€195 | -11.3% |
| Total equity and liabilities | 10/49 | €125,685 | €125,993 | +€308 | +0.2% |
| Equity | 10/15 | €95,299 | €108,007 | +€12,709 | +13.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,570 | €91,661 | +€13,091 | +16.7% |
| Distributable reserves | 133 | €78,570 | €91,661 | +€13,091 | +16.7% |
| Investment grants | 15 | €4,329 | €3,946 | -€383 | -8.8% |
| Amounts payable | 17/49 | €30,386 | €17,985 | -€12,401 | -40.8% |
| Amounts payable after more than one year | 17 | €4,706 | €0 | -€4,706 | -100% |
| Financial debts | 170/4 | €4,706 | €0 | -€4,706 | -100% |
| Amounts payable within one year | 42/48 | €25,680 | €17,985 | -€7,695 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €13,655 | €4,706 | -€8,949 | -65.5% |
| Trade debts | 44 | €4,233 | €3,984 | -€248 | -5.9% |
| Suppliers | 440/4 | €4,233 | €3,984 | -€248 | -5.9% |
| Taxes, remuneration and social security | 45 | €6,901 | €7,558 | +€657 | +9.5% |
| Taxes | 450/3 | €5,201 | €5,858 | +€657 | +12.6% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €892 | €1,737 | +€845 | +94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,480 | €8,772 | -€1,707 | -16.3% |
| Other operating charges | 640/8 | €2,255 | €2,267 | +€13 | +0.6% |
| Gross operating margin | 9900 | €38,454 | €27,070 | -€11,384 | -29.6% |
| Operating profit (loss) | 9901 | €25,720 | €16,031 | -€9,689 | -37.7% |
| Financial income | 75/76B | €404 | €411 | +€7 | +1.8% |
| Recurring financial income | 75 | €404 | €411 | +€7 | +1.8% |
| Financial charges | 65/66B | €2,655 | €1,901 | -€755 | -28.4% |
| Recurring financial charges | 65 | €2,655 | €1,901 | -€755 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €23,468 | €14,541 | -€8,927 | -38.0% |
| Income taxes | 67/77 | €2,260 | €1,450 | -€810 | -35.8% |
| Profit (loss) for the period | 9904 | €21,209 | €13,091 | -€8,118 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,209 | €13,091 | -€8,118 | -38.3% |
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 1 November 2026 via checked.be.