PAUL ET GABRIELLE: what changed
PAUL ET GABRIELLE
Largest movements
- Cash +€16,786
up €16,786 (+82.5%), from €20,356 to €37,143
mainly Other debts (+€118,992) and Tax, wage and social debts (+€31,029)
- Receivables within one year +€10,821
up €10,821 (+9.6%), from €112,356 to €123,178
of which Other amounts receivable: +€14,469
- Tangible fixed assets +€7,960
up €7,960 (+320%), from €2,488 to €10,447
of which Furniture and vehicles: +€7,548
- Other debts +€118,992
new in 2025: €118,992
- Profit (loss) carried forward -€114,211
no longer reported in 2025 (was €114,211)
- Tax, wage and social debts +€31,029
up €31,029 (+149%), from €20,844 to €51,873
- Gross operating margin -€34,171
down €34,171 (-47.5%), from €71,967 to €37,796
- Taxes -€10,978
down €10,978 (-52.7%), from €20,845 to €9,866
- Depreciation +€1,139
up €1,139 (+194%), from €587 to €1,725
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,793 | €177,236 | +€36,443 | +25.9% |
| Fixed assets | 21/28 | €2,488 | €10,447 | +€7,960 | +320% |
| Tangible fixed assets | 22/27 | €2,488 | €10,447 | +€7,960 | +320% |
| Land and buildings | 22 | - | €796 | +€796 | |
| Plant, machinery and equipment | 23 | €1,722 | €1,338 | -€385 | -22.3% |
| Furniture and vehicles | 24 | €765 | €8,314 | +€7,548 | +986% |
| Current assets | 29/58 | €138,306 | €166,789 | +€28,483 | +20.6% |
| Amounts receivable within one year | 40/41 | €112,356 | €123,178 | +€10,821 | +9.6% |
| Trade receivables | 40 | €9,607 | €5,959 | -€3,648 | -38.0% |
| Other amounts receivable | 41 | €102,750 | €117,219 | +€14,469 | +14.1% |
| Cash at bank and in hand | 54/58 | €20,356 | €37,143 | +€16,786 | +82.5% |
| Deferred charges and accrued income | 490/1 | €5,593 | €6,469 | +€876 | +15.7% |
| Total equity and liabilities | 10/49 | €140,793 | €177,236 | +€36,443 | +25.9% |
| Equity | 10/15 | €118,211 | €4,000 | -€114,211 | -96.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,211 | - | -€114,211 | |
| Amounts payable | 17/49 | €22,582 | €173,236 | +€150,654 | +667% |
| Amounts payable within one year | 42/48 | €22,582 | €173,236 | +€150,654 | +667% |
| Trade debts | 44 | €1,738 | €2,372 | +€633 | +36.4% |
| Suppliers | 440/4 | €1,738 | €2,372 | +€633 | +36.4% |
| Taxes, remuneration and social security | 45 | €20,844 | €51,873 | +€31,029 | +149% |
| Taxes | 450/3 | €20,844 | €51,873 | +€31,029 | +149% |
| Other amounts payable | 47/48 | - | €118,992 | +€118,992 | |
| Remuneration, social security and pensions | 62 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €587 | €1,725 | +€1,139 | +194% |
| Other operating charges | 640/8 | €942 | €1,311 | +€369 | +39.2% |
| Gross operating margin | 9900 | €71,967 | €37,796 | -€34,171 | -47.5% |
| Operating profit (loss) | 9901 | €70,438 | €34,649 | -€35,789 | -50.8% |
| Financial income | 75/76B | €5,423 | €6,126 | +€704 | +13.0% |
| Recurring financial income | 75 | €5,423 | €6,126 | +€704 | +13.0% |
| Financial charges | 65/66B | €204 | €8 | -€196 | -96.1% |
| Recurring financial charges | 65 | €204 | €8 | -€196 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €75,656 | €40,767 | -€34,889 | -46.1% |
| Income taxes | 67/77 | €20,845 | €9,866 | -€10,978 | -52.7% |
| Profit (loss) for the period | 9904 | €54,812 | €30,901 | -€23,911 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,812 | €30,901 | -€23,911 | -43.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.