PAULA & PLACIDE: 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.
PAULA & PLACIDE
Largest movements
- Tangible fixed assets -€3,794
down €3,794 (-52.5%), from €7,227 to €3,433
of which Land and buildings: -€1,941
- Cash +€2,158
up €2,158 (+61.4%), from €3,514 to €5,671
mainly Depreciation (+€3,794) and Other debts (+€1,450)
- Profit (loss) carried forward -€2,507
down €2,507 (-7.2%), from -€35,002 to -€37,509
- Other debts +€1,450
up €1,450 (+3.3%), from €43,813 to €45,263
- Trade debts -€738
down €738 (-71.4%), from €1,033 to €295
- Tax, wage and social debts +€158
up €158 (+17.6%), from €897 to €1,055
- Gross operating margin +€1,867
up €1,867, from -€131 to €1,736
- Financial income +€1,002
up €1,002 (+10,203%), from €10 to €1,012
of which Non-recurring financial income: +€1,000
- Taxes -€761
down €761 (-76.0%), from €1,002 to €241
- Depreciation -€670
down €670 (-15.0%), from €4,464 to €3,794
- Financial charges +€78
up €78 (+121%), from €64 to €142
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,741 | €9,105 | -€1,636 | -15.2% |
| Fixed assets | 21/28 | €7,227 | €3,433 | -€3,794 | -52.5% |
| Tangible fixed assets | 22/27 | €7,227 | €3,433 | -€3,794 | -52.5% |
| Land and buildings | 22 | €4,510 | €2,569 | -€1,941 | -43.0% |
| Furniture and vehicles | 24 | €2,717 | €864 | -€1,853 | -68.2% |
| Current assets | 29/58 | €3,514 | €5,671 | +€2,158 | +61.4% |
| Cash at bank and in hand | 54/58 | €3,514 | €5,671 | +€2,158 | +61.4% |
| Total equity and liabilities | 10/49 | €10,741 | €9,105 | -€1,636 | -15.2% |
| Equity | 10/15 | -€35,002 | -€37,509 | -€2,507 | -7.2% |
| Profit (loss) carried forward | 14 | -€35,002 | -€37,509 | -€2,507 | -7.2% |
| Amounts payable | 17/49 | €45,743 | €46,614 | +€871 | +1.9% |
| Amounts payable within one year | 42/48 | €45,743 | €46,614 | +€871 | +1.9% |
| Trade debts | 44 | €1,033 | €295 | -€738 | -71.4% |
| Suppliers | 440/4 | €1,033 | €295 | -€738 | -71.4% |
| Taxes, remuneration and social security | 45 | €897 | €1,055 | +€158 | +17.6% |
| Taxes | 450/3 | €897 | €1,055 | +€158 | +17.6% |
| Other amounts payable | 47/48 | €43,813 | €45,263 | +€1,450 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,464 | €3,794 | -€670 | -15.0% |
| Other operating charges | 640/8 | €1,107 | €1,078 | -€29 | -2.6% |
| Gross operating margin | 9900 | -€131 | €1,736 | +€1,867 | |
| Operating profit (loss) | 9901 | -€5,701 | -€3,136 | +€2,565 | +45.0% |
| Financial income | 75/76B | €10 | €1,012 | +€1,002 | +10,203% |
| Recurring financial income | 75 | €10 | €12 | +€2 | +19.6% |
| Non-recurring financial income | 76B | - | €1,000 | +€1,000 | |
| Financial charges | 65/66B | €64 | €142 | +€78 | +121% |
| Recurring financial charges | 65 | €64 | €142 | +€78 | +121% |
| Profit (loss) for the period before taxes | 9903 | -€5,756 | -€2,266 | +€3,489 | +60.6% |
| Income taxes | 67/77 | €1,002 | €241 | -€761 | -76.0% |
| Profit (loss) for the period | 9904 | -€6,757 | -€2,507 | +€4,251 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,757 | -€2,507 | +€4,251 | +62.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.