PRO PAINT: what changed
Two fiscal 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.
PRO PAINT
Largest movements
- Deferred charges and accrued income +€3,462
up €3,462 (+181.4%), from €1,908 to €5,370
- Cash -€2,373
down €2,373 (-10.5%), from €22,701 to €20,328
mainly Other debts (-€5,027) and Deferred charges and accrued income (-€3,462)
- Receivables within one year +€1,708
up €1,708 (+3.8%), from €44,629 to €46,337
of which Trade receivables: +€966
- Stocks and contracts -€1,133
down €1,133 (-28.7%), from €3,950 to €2,818
of which Contracts in progress: -€640
- Profit (loss) carried forward +€5,218
up €5,218 (+93.9%), from -€5,554 to -€336
- Other debts -€5,027
down €5,027 (-93.8%), from €5,362 to €335
- Trade debts +€3,674
up €3,674 (+39.5%), from €9,305 to €12,979
- Tax, wage and social debts -€2,329
down €2,329 (-83.6%), from €2,785 to €456
- Financial income -€1,240
no longer reported in 2025 (was €1,240)
- Gross operating margin -€825
down €825 (-8.1%), from €10,197 to €9,371
- Financial charges -€446
down €446 (-17.1%), from €2,614 to €2,168
- Taxes +€378
up €378, from -€147 to €231
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 | €75,535 | €76,765 | +€1,230 | +1.6% |
| Fixed assets | 21/28 | €2,346 | €1,912 | -€434 | -18.5% |
| Tangible fixed assets | 22/27 | €2,346 | €1,912 | -€434 | -18.5% |
| Land and buildings | 22 | €2,346 | €1,912 | -€434 | -18.5% |
| Current assets | 29/58 | €73,189 | €74,854 | +€1,665 | +2.3% |
| Stocks and contracts in progress | 3 | €3,950 | €2,818 | -€1,133 | -28.7% |
| Stocks | 30/36 | €1,625 | €1,133 | -€493 | -30.3% |
| Contracts in progress | 37 | €2,325 | €1,685 | -€640 | -27.5% |
| Amounts receivable within one year | 40/41 | €44,629 | €46,337 | +€1,708 | +3.8% |
| Trade receivables | 40 | €44,451 | €45,416 | +€966 | +2.2% |
| Other amounts receivable | 41 | €179 | €921 | +€742 | +415.3% |
| Cash at bank and in hand | 54/58 | €22,701 | €20,328 | -€2,373 | -10.5% |
| Deferred charges and accrued income | 490/1 | €1,908 | €5,370 | +€3,462 | +181.4% |
| Total equity and liabilities | 10/49 | €75,535 | €76,765 | +€1,230 | +1.6% |
| Equity | 10/15 | €57,776 | €62,995 | +€5,218 | +9.0% |
| Contributions | 10/11 | €11,562 | €11,562 | = | 0.0% |
| Capital | 10 | €11,562 | €11,562 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €7,030 | €7,030 | = | 0.0% |
| Reserves | 13 | €51,769 | €51,769 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €49,910 | €49,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,554 | -€336 | +€5,218 | +93.9% |
| Amounts payable | 17/49 | €17,758 | €13,771 | -€3,988 | -22.5% |
| Amounts payable within one year | 42/48 | €17,758 | €13,771 | -€3,988 | -22.5% |
| Financial debts | 43 | €307 | - | -€307 | |
| Other loans | 439 | €307 | - | -€307 | |
| Trade debts | 44 | €9,305 | €12,979 | +€3,674 | +39.5% |
| Suppliers | 440/4 | €9,305 | €12,979 | +€3,674 | +39.5% |
| Taxes, remuneration and social security | 45 | €2,785 | €456 | -€2,329 | -83.6% |
| Taxes | 450/3 | €2,785 | €456 | -€2,329 | -83.6% |
| Other amounts payable | 47/48 | €5,362 | €335 | -€5,027 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €434 | = | 0.0% |
| Other operating charges | 640/8 | €1,306 | €1,321 | +€15 | +1.2% |
| Gross operating margin | 9900 | €10,197 | €9,371 | -€825 | -8.1% |
| Operating profit (loss) | 9901 | €8,457 | €7,616 | -€840 | -9.9% |
| Financial income | 75/76B | €1,240 | - | -€1,240 | |
| Recurring financial income | 75 | €1,240 | - | -€1,240 | |
| Financial charges | 65/66B | €2,614 | €2,168 | -€446 | -17.1% |
| Recurring financial charges | 65 | €2,614 | €2,168 | -€446 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €7,083 | €5,449 | -€1,634 | -23.1% |
| Income taxes | 67/77 | -€147 | €231 | +€378 | |
| Profit (loss) for the period | 9904 | €7,230 | €5,218 | -€2,012 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,230 | €5,218 | -€2,012 | -27.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.