AU PAIR OFFICE: 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.
AU PAIR OFFICE
Largest movements
- Receivables within one year -€8,756
down €8,756 (-62.4%), from €14,026 to €5,270
of which Trade receivables: -€12,167
- Deferred charges and accrued income +€6,850
up €6,850 (+979%), from €700 to €7,550
- Intangible fixed assets +€4,212
new in 2024: €4,212
- Cash -€4,071
down €4,071 (-28.5%), from €14,263 to €10,192
mainly Deferred charges and accrued income (-€6,850) and Investment in fixed assets (net) (-€6,321)
- Tangible fixed assets +€1,346
up €1,346 (+148%), from €908 to €2,254
- Tax, wage and social debts -€817
down €817 (-76.4%), from €1,069 to €253
- Trade debts +€304
up €304 (+4.5%), from €6,749 to €7,052
- Gross operating margin -€1,717
down €1,717 (-51.5%), from €3,334 to €1,617
- Taxes -€817
down €817 (-100%), from €817 to €0
- Depreciation +€467
up €467 (+158%), from €296 to €763
- Other operating charges +€233
up €233 (+53.6%), from €434 to €667
- Financial charges +€128
up €128 (+189%), from €67 to €195
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,898 | €29,478 | -€419 | -1.4% |
| Fixed assets | 21/28 | €908 | €6,466 | +€5,558 | +612% |
| Intangible fixed assets | 21 | - | €4,212 | +€4,212 | |
| Tangible fixed assets | 22/27 | €908 | €2,254 | +€1,346 | +148% |
| Plant, machinery and equipment | 23 | €908 | €2,254 | +€1,346 | +148% |
| Current assets | 29/58 | €28,989 | €23,012 | -€5,977 | -20.6% |
| Amounts receivable within one year | 40/41 | €14,026 | €5,270 | -€8,756 | -62.4% |
| Trade receivables | 40 | €13,360 | €1,192 | -€12,167 | -91.1% |
| Other amounts receivable | 41 | €666 | €4,078 | +€3,411 | +512% |
| Cash at bank and in hand | 54/58 | €14,263 | €10,192 | -€4,071 | -28.5% |
| Deferred charges and accrued income | 490/1 | €700 | €7,550 | +€6,850 | +979% |
| Total equity and liabilities | 10/49 | €29,898 | €29,478 | -€419 | -1.4% |
| Equity | 10/15 | €21,721 | €21,727 | +€7 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,721 | €1,727 | +€7 | +0.4% |
| Amounts payable | 17/49 | €8,177 | €7,751 | -€426 | -5.2% |
| Amounts payable within one year | 42/48 | €8,177 | €7,751 | -€426 | -5.2% |
| Trade debts | 44 | €6,749 | €7,052 | +€304 | +4.5% |
| Suppliers | 440/4 | €6,749 | €7,052 | +€304 | +4.5% |
| Taxes, remuneration and social security | 45 | €1,069 | €253 | -€817 | -76.4% |
| Taxes | 450/3 | €1,069 | €253 | -€817 | -76.4% |
| Other amounts payable | 47/48 | €359 | €446 | +€87 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €763 | +€467 | +158% |
| Other operating charges | 640/8 | €434 | €667 | +€233 | +53.6% |
| Gross operating margin | 9900 | €3,334 | €1,617 | -€1,717 | -51.5% |
| Operating profit (loss) | 9901 | €2,604 | €187 | -€2,417 | -92.8% |
| Financial income | 75/76B | €1 | €14 | +€14 | +2,362% |
| Recurring financial income | 75 | €1 | €14 | +€14 | +2,362% |
| Financial charges | 65/66B | €67 | €195 | +€128 | +189% |
| Recurring financial charges | 65 | €67 | €195 | +€128 | +189% |
| Profit (loss) for the period before taxes | 9903 | €2,537 | €7 | -€2,531 | -99.7% |
| Income taxes | 67/77 | €817 | €0 | -€817 | -100% |
| Profit (loss) for the period | 9904 | €1,721 | €7 | -€1,714 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,721 | €7 | -€1,714 | -99.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.