Papeterie Anglaise: 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.
Papeterie Anglaise
Largest movements
- Stocks and contracts -€51,195
down €51,195 (-52.1%), from €98,349 to €47,154
- Cash -€21,891
down €21,891 (-80.3%), from €27,259 to €5,367
mainly Net result for the year (-€56,259) and Trade debts (-€15,880)
- Receivables within one year +€2,294
up €2,294 (+19.7%), from €11,622 to €13,916
of which Trade receivables: +€1,772
- Profit (loss) carried forward -€56,259
down €56,259, from €9,182 to -€47,076
- Trade debts -€15,880
no longer reported in 2023 (was €15,880)
- Other debts +€6,714
up €6,714 (+25.9%), from €25,914 to €32,628
- Tax, wage and social debts -€5,368
no longer reported in 2023 (was €5,368)
of which Remuneration and social security: -€2,710
- Gross operating margin -€60,161
down €60,161, from €12,026 to -€48,135
- Staff costs +€2,887
up €2,887 (+550%), from €525 to €3,411
- Taxes -€650
no longer reported in 2023 (was €650)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,836 | €68,044 | -€70,792 | -51.0% |
| Fixed assets | 21/28 | €1,606 | €1,606 | = | 0.0% |
| Financial fixed assets | 28 | €1,606 | €1,606 | = | 0.0% |
| Current assets | 29/58 | €137,230 | €66,438 | -€70,792 | -51.6% |
| Stocks and contracts in progress | 3 | €98,349 | €47,154 | -€51,195 | -52.1% |
| Stocks | 30/36 | €98,349 | €47,154 | -€51,195 | -52.1% |
| Amounts receivable within one year | 40/41 | €11,622 | €13,916 | +€2,294 | +19.7% |
| Trade receivables | 40 | €11,622 | €13,394 | +€1,772 | +15.2% |
| Other amounts receivable | 41 | - | €522 | +€522 | |
| Cash at bank and in hand | 54/58 | €27,259 | €5,367 | -€21,891 | -80.3% |
| Total equity and liabilities | 10/49 | €138,836 | €68,044 | -€70,792 | -51.0% |
| Equity | 10/15 | €91,675 | €35,416 | -€56,259 | -61.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €19,846 | €19,846 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €13,646 | €13,646 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,182 | -€47,076 | -€56,259 | |
| Investment grants | 15 | €646 | €646 | = | 0.0% |
| Amounts payable | 17/49 | €47,162 | €32,628 | -€14,534 | -30.8% |
| Amounts payable within one year | 42/48 | €47,162 | €32,628 | -€14,534 | -30.8% |
| Trade debts | 44 | €15,880 | - | -€15,880 | |
| Suppliers | 440/4 | €15,880 | - | -€15,880 | |
| Taxes, remuneration and social security | 45 | €5,368 | - | -€5,368 | |
| Taxes | 450/3 | €2,658 | - | -€2,658 | |
| Remuneration and social security | 454/9 | €2,710 | - | -€2,710 | |
| Other amounts payable | 47/48 | €25,914 | €32,628 | +€6,714 | +25.9% |
| Remuneration, social security and pensions | 62 | €525 | €3,411 | +€2,887 | +550% |
| Other operating charges | 640/8 | €4,011 | €3,866 | -€145 | -3.6% |
| Gross operating margin | 9900 | €12,026 | -€48,135 | -€60,161 | |
| Operating profit (loss) | 9901 | €7,490 | -€55,412 | -€62,903 | |
| Financial income | 75/76B | €257 | €0 | -€257 | -100.0% |
| Recurring financial income | 75 | €257 | €0 | -€257 | -100.0% |
| Financial charges | 65/66B | €584 | €846 | +€263 | +45.0% |
| Recurring financial charges | 65 | €584 | €846 | +€263 | +45.0% |
| Profit (loss) for the period before taxes | 9903 | €7,164 | -€56,259 | -€63,423 | |
| Income taxes | 67/77 | €650 | - | -€650 | |
| Profit (loss) for the period | 9904 | €6,514 | -€56,259 | -€62,772 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,514 | -€56,259 | -€62,772 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.