PAQUES ON WEB: 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.
PAQUES ON WEB
Largest movements
- Cash +€47,456
up €47,456 (+240%), from €19,787 to €67,243
mainly Trade debts (+€35,589) and Depreciation (+€31,766)
- Tangible fixed assets -€31,766
down €31,766 (-10.0%), from €319,211 to €287,445
- Trade debts +€35,589
up €35,589 (+46.3%), from €76,941 to €112,529
- Other debts -€23,143
down €23,143 (-92.4%), from €25,043 to €1,900
- Reserves +€11,245
up €11,245 (+4.3%), from €261,394 to €272,639
- Tax, wage and social debts -€9,977
down €9,977 (-59.1%), from €16,892 to €6,915
- Gross operating margin +€44,368
up €44,368 (+210%), from €21,157 to €65,525
- Provisions +€30,432
no longer reported in 2024 (was -€30,432)
- Other operating charges +€16,838
up €16,838 (+4,846%), from €348 to €17,186
- Taxes -€941
down €941 (-14.0%), from €6,699 to €5,758
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 | €508,781 | €522,495 | +€13,714 | +2.7% |
| Fixed assets | 21/28 | €319,211 | €287,445 | -€31,766 | -10.0% |
| Tangible fixed assets | 22/27 | €319,211 | €287,445 | -€31,766 | -10.0% |
| Land and buildings | 22 | €319,211 | €287,445 | -€31,766 | -10.0% |
| Current assets | 29/58 | €189,570 | €235,050 | +€45,480 | +24.0% |
| Amounts receivable within one year | 40/41 | €169,128 | €167,326 | -€1,803 | -1.1% |
| Trade receivables | 40 | - | €8,618 | +€8,618 | |
| Other amounts receivable | 41 | €169,128 | €158,708 | -€10,421 | -6.2% |
| Cash at bank and in hand | 54/58 | €19,787 | €67,243 | +€47,456 | +240% |
| Deferred charges and accrued income | 490/1 | €655 | €481 | -€174 | -26.5% |
| Total equity and liabilities | 10/49 | €508,781 | €522,495 | +€13,714 | +2.7% |
| Equity | 10/15 | €389,905 | €401,150 | +€11,245 | +2.9% |
| Contributions | 10/11 | €36,174 | €36,174 | = | 0.0% |
| Reserves | 13 | €261,394 | €272,639 | +€11,245 | +4.3% |
| Distributable reserves | 133 | €261,394 | €272,639 | +€11,245 | +4.3% |
| Profit (loss) carried forward | 14 | €92,337 | €92,337 | = | 0.0% |
| Amounts payable | 17/49 | €118,876 | €121,344 | +€2,469 | +2.1% |
| Amounts payable within one year | 42/48 | €118,876 | €121,344 | +€2,469 | +2.1% |
| Trade debts | 44 | €76,941 | €112,529 | +€35,589 | +46.3% |
| Suppliers | 440/4 | €76,941 | €112,529 | +€35,589 | +46.3% |
| Taxes, remuneration and social security | 45 | €16,892 | €6,915 | -€9,977 | -59.1% |
| Taxes | 450/3 | €16,892 | €6,915 | -€9,977 | -59.1% |
| Other amounts payable | 47/48 | €25,043 | €1,900 | -€23,143 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,766 | €31,766 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€30,432 | - | +€30,432 | |
| Other operating charges | 640/8 | €348 | €17,186 | +€16,838 | +4,846% |
| Gross operating margin | 9900 | €21,157 | €65,525 | +€44,368 | +210% |
| Operating profit (loss) | 9901 | €19,476 | €16,573 | -€2,902 | -14.9% |
| Financial income | 75/76B | €655 | €481 | -€174 | -26.5% |
| Recurring financial income | 75 | €655 | €481 | -€174 | -26.5% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.3% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €20,085 | €17,003 | -€3,082 | -15.3% |
| Income taxes | 67/77 | €6,699 | €5,758 | -€941 | -14.0% |
| Profit (loss) for the period | 9904 | €13,386 | €11,245 | -€2,141 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,386 | €11,245 | -€2,141 | -16.0% |
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 16 October 2026 via checked.be.