Paufort: 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.
Paufort
Largest movements
- Cash -€38,810
down €38,810 (-24.4%), from €159,106 to €120,296
mainly Net result for the year (-€21,414) and Tax, wage and social debts (-€15,253)
- Receivables within one year +€15,158
up €15,158 (+90.3%), from €16,788 to €31,946
of which Trade receivables: +€15,158
- Reserves -€49,310
down €49,310 (-15.9%), from €309,751 to €260,441
of which Distributable reserves: -€49,310
- Profit (loss) carried forward +€27,896
up €27,896, from -€27,896 to €0
- Tax, wage and social debts -€15,253
down €15,253 (-80.3%), from €19,003 to €3,750
- Trade debts +€13,122
up €13,122 (+645%), from €2,036 to €15,158
- Gross operating margin -€21,240
down €21,240, from €15,012 to -€6,229
- Other operating charges +€13,333
up €13,333 (+1,635%), from €816 to €14,149
- Taxes -€3,750
down €3,750 (-100%), from €3,750 to €0
- Financial charges +€842
up €842 (+433%), from €194 to €1,037
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 | €364,894 | €341,349 | -€23,545 | -6.5% |
| Fixed assets | 21/28 | €189,000 | €189,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €189,000 | €189,000 | = | 0.0% |
| Land and buildings | 22 | €189,000 | €189,000 | = | 0.0% |
| Current assets | 29/58 | €175,894 | €152,349 | -€23,545 | -13.4% |
| Amounts receivable within one year | 40/41 | €16,788 | €31,946 | +€15,158 | +90.3% |
| Trade receivables | 40 | - | €15,158 | +€15,158 | |
| Other amounts receivable | 41 | €16,788 | €16,788 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €159,106 | €120,296 | -€38,810 | -24.4% |
| Deferred charges and accrued income | 490/1 | €0 | €107 | +€107 | |
| Total equity and liabilities | 10/49 | €364,894 | €341,349 | -€23,545 | -6.5% |
| Equity | 10/15 | €343,855 | €322,441 | -€21,414 | -6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €309,751 | €260,441 | -€49,310 | -15.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €303,551 | €254,241 | -€49,310 | -16.2% |
| Profit (loss) carried forward | 14 | -€27,896 | €0 | +€27,896 | |
| Amounts payable | 17/49 | €21,039 | €18,908 | -€2,131 | -10.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,039 | €18,908 | -€2,131 | -10.1% |
| Trade debts | 44 | €2,036 | €15,158 | +€13,122 | +645% |
| Suppliers | 440/4 | €2,036 | €15,158 | +€13,122 | +645% |
| Taxes, remuneration and social security | 45 | €19,003 | €3,750 | -€15,253 | -80.3% |
| Taxes | 450/3 | €19,003 | €3,750 | -€15,253 | -80.3% |
| Other operating charges | 640/8 | €816 | €14,149 | +€13,333 | +1,635% |
| Gross operating margin | 9900 | €15,012 | -€6,229 | -€21,240 | |
| Operating profit (loss) | 9901 | €14,196 | -€20,378 | -€34,574 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €194 | €1,037 | +€842 | +433% |
| Recurring financial charges | 65 | €194 | €1,037 | +€842 | +433% |
| Profit (loss) for the period before taxes | 9903 | €14,002 | -€21,414 | -€35,416 | |
| Income taxes | 67/77 | €3,750 | €0 | -€3,750 | -100% |
| Profit (loss) for the period | 9904 | €10,252 | -€21,414 | -€31,666 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,252 | -€21,414 | -€31,666 |
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 20 October 2026 via checked.be.