CHEZ PAULINE: what changed
CHEZ PAULINE
Largest movements
- Receivables within one year +€7,816
up €7,816 (+105%), from €7,432 to €15,248
- Intangible fixed assets -€2,000
down €2,000 (-22.2%), from €9,000 to €7,000
- Stocks and contracts +€1,500
up €1,500 (+150%), from €1,000 to €2,500
- Cash +€1,167
up €1,167 (+2,454%), from €48 to €1,214
mainly Other debts (+€8,063) and Tax, wage and social debts (+€5,833)
- Other debts +€8,063
up €8,063 (+219%), from €3,676 to €11,739
- Tax, wage and social debts +€5,833
up €5,833 (+139%), from €4,200 to €10,032
- Trade debts -€3,635
down €3,635 (-40.7%), from €8,938 to €5,303
- Profit (loss) carried forward -€1,778
down €1,778, from €165 to -€1,613
- Gross operating margin -€3,756
down €3,756 (-78.5%), from €4,787 to €1,031
- Other operating charges +€100
new in 2024: €100
- Financial charges +€48
up €48 (+7.3%), from €661 to €709
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,480 | €25,962 | +€8,482 | +48.5% |
| Fixed assets | 21/28 | €9,000 | €7,000 | -€2,000 | -22.2% |
| Intangible fixed assets | 21 | €9,000 | €7,000 | -€2,000 | -22.2% |
| Current assets | 29/58 | €8,480 | €18,962 | +€10,482 | +124% |
| Stocks and contracts in progress | 3 | €1,000 | €2,500 | +€1,500 | +150% |
| Stocks | 30/36 | €1,000 | €2,500 | +€1,500 | +150% |
| Amounts receivable within one year | 40/41 | €7,432 | €15,248 | +€7,816 | +105% |
| Other amounts receivable | 41 | €7,432 | €15,248 | +€7,816 | +105% |
| Cash at bank and in hand | 54/58 | €48 | €1,214 | +€1,167 | +2,454% |
| Total equity and liabilities | 10/49 | €17,480 | €25,962 | +€8,482 | +48.5% |
| Equity | 10/15 | €665 | -€1,113 | -€1,778 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165 | -€1,613 | -€1,778 | |
| Amounts payable | 17/49 | €16,814 | €27,075 | +€10,261 | +61.0% |
| Amounts payable within one year | 42/48 | €16,814 | €27,075 | +€10,261 | +61.0% |
| Trade debts | 44 | €8,938 | €5,303 | -€3,635 | -40.7% |
| Suppliers | 440/4 | €8,938 | €5,303 | -€3,635 | -40.7% |
| Taxes, remuneration and social security | 45 | €4,200 | €10,032 | +€5,833 | +139% |
| Taxes | 450/3 | €4,200 | €10,032 | +€5,833 | +139% |
| Other amounts payable | 47/48 | €3,676 | €11,739 | +€8,063 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €4,787 | €1,031 | -€3,756 | -78.5% |
| Operating profit (loss) | 9901 | €2,787 | -€1,069 | -€3,856 | |
| Financial charges | 65/66B | €661 | €709 | +€48 | +7.3% |
| Recurring financial charges | 65 | €661 | €709 | +€48 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €2,125 | -€1,778 | -€3,904 | |
| Profit (loss) for the period | 9904 | €2,125 | -€1,778 | -€3,904 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,125 | -€1,778 | -€3,904 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.