TECH SPRAY PAINT: 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.
TECH SPRAY PAINT
Largest movements
- Cash +€3,825
up €3,825 (+289%), from €1,326 to €5,151
mainly Net result for the year (+€16,943) and Tax, wage and social debts (+€10,964)
- Tangible fixed assets -€3,405
down €3,405 (-43.1%), from €7,905 to €4,500
of which Furniture and vehicles: -€3,247
- Receivables within one year +€631
up €631 (+1.5%), from €41,065 to €41,696
of which Other amounts receivable: +€9,656
- Other debts -€25,000
no longer reported in 2025 (was €25,000)
- Reserves +€16,943
up €16,943 (+119%), from €14,198 to €31,141
- Tax, wage and social debts +€10,964
new in 2025: €10,964
- Trade debts -€1,856
down €1,856 (-19.9%), from €9,345 to €7,489
- Turnover -€314,819
no longer reported in 2025 (was €314,819)
- Purchases and services -€263,794
no longer reported in 2025 (was €263,794)
- Gross operating margin -€25,096
down €25,096 (-49.2%), from €51,025 to €25,929
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 | €51,543 | €52,594 | +€1,051 | +2.0% |
| Fixed assets | 21/28 | €9,152 | €5,747 | -€3,405 | -37.2% |
| Intangible fixed assets | 21 | €1,157 | €1,157 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,905 | €4,500 | -€3,405 | -43.1% |
| Plant, machinery and equipment | 23 | €408 | €250 | -€158 | -38.7% |
| Furniture and vehicles | 24 | €7,497 | €4,250 | -€3,247 | -43.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €42,391 | €46,847 | +€4,456 | +10.5% |
| Amounts receivable within one year | 40/41 | €41,065 | €41,696 | +€631 | +1.5% |
| Trade receivables | 40 | €30,021 | €20,995 | -€9,026 | -30.1% |
| Other amounts receivable | 41 | €11,045 | €20,701 | +€9,656 | +87.4% |
| Cash at bank and in hand | 54/58 | €1,326 | €5,151 | +€3,825 | +289% |
| Total equity and liabilities | 10/49 | €51,543 | €52,594 | +€1,051 | +2.0% |
| Equity | 10/15 | €17,198 | €34,141 | +€16,943 | +98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,198 | €31,141 | +€16,943 | +119% |
| Distributable reserves | 133 | €14,198 | €31,141 | +€16,943 | +119% |
| Amounts payable | 17/49 | €34,345 | €18,453 | -€15,892 | -46.3% |
| Amounts payable within one year | 42/48 | €34,345 | €18,453 | -€15,892 | -46.3% |
| Trade debts | 44 | €9,345 | €7,489 | -€1,856 | -19.9% |
| Suppliers | 440/4 | €9,345 | €7,489 | -€1,856 | -19.9% |
| Taxes, remuneration and social security | 45 | - | €10,964 | +€10,964 | |
| Taxes | 450/3 | - | €10,964 | +€10,964 | |
| Other amounts payable | 47/48 | €25,000 | - | -€25,000 | |
| Turnover | 70 | €314,819 | - | -€314,819 | |
| Goods, raw materials, services and sundry goods | 60/61 | €263,794 | - | -€263,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,583 | €3,965 | -€618 | -13.5% |
| Other operating charges | 640/8 | €1,775 | €128 | -€1,647 | -92.8% |
| Gross operating margin | 9900 | €51,025 | €25,929 | -€25,096 | -49.2% |
| Operating profit (loss) | 9901 | €44,667 | €21,837 | -€22,831 | -51.1% |
| Financial income | 75/76B | €3 | €847 | +€844 | +32,463% |
| Recurring financial income | 75 | €3 | €847 | +€844 | +32,463% |
| Financial charges | 65/66B | €358 | €92 | -€265 | -74.2% |
| Recurring financial charges | 65 | €358 | €92 | -€265 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €44,312 | €22,591 | -€21,721 | -49.0% |
| Income taxes | 67/77 | €5,114 | €5,648 | +€534 | +10.4% |
| Profit (loss) for the period | 9904 | €39,198 | €16,943 | -€22,255 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,198 | €16,943 | -€22,255 | -56.8% |
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 22 October 2026 via checked.be.