PAULÉLO ARCHITECT: what changed
PAULÉLO ARCHITECT
Largest movements
- Receivables within one year -€84,856
down €84,856 (-74.0%), from €114,700 to €29,843
of which Other amounts receivable: -€45,295
- Cash +€21,237
up €21,237 (+293,326%), from €7 to €21,244
mainly Receivables within one year (+€84,856) and Net result for the year (+€34,282)
- Tangible fixed assets -€12,426
down €12,426 (-70.4%), from €17,658 to €5,232
of which Furniture and vehicles: -€11,289
- Deferred charges and accrued income +€4,631
up €4,631 (+73.9%), from €6,267 to €10,898
- Other debts -€60,886
down €60,886 (-100%), from €60,886 to €0
- Reserves +€34,282
up €34,282, from €0 to €34,282
- Current portion of long-term debt -€19,570
down €19,570 (-59.2%), from €33,044 to €13,474
- Debts after one year -€18,336
down €18,336 (-22.9%), from €79,960 to €61,623
- Tax, wage and social debts -€6,326
down €6,326 (-35.3%), from €17,936 to €11,610
- Gross operating margin -€20,579
down €20,579 (-31.2%), from €66,016 to €45,437
- Taxes -€17,060
down €17,060, from €12,980 to -€4,081
- Depreciation -€9,673
down €9,673 (-78.9%), from €12,261 to €2,589
- Financial charges +€3,752
up €3,752 (+81.0%), from €4,631 to €8,383
- Financial income -€1,764
down €1,764 (-40.3%), from €4,381 to €2,617
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 | €216,632 | €145,217 | -€71,415 | -33.0% |
| Fixed assets | 21/28 | €17,658 | €5,232 | -€12,426 | -70.4% |
| Tangible fixed assets | 22/27 | €17,658 | €5,232 | -€12,426 | -70.4% |
| Plant, machinery and equipment | 23 | €1,998 | €860 | -€1,137 | -56.9% |
| Furniture and vehicles | 24 | €15,660 | €4,371 | -€11,289 | -72.1% |
| Current assets | 29/58 | €198,974 | €139,985 | -€58,989 | -29.6% |
| Amounts receivable after more than one year | 29 | €78,000 | €78,000 | = | 0.0% |
| Other amounts receivable | 291 | €78,000 | €78,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €114,700 | €29,843 | -€84,856 | -74.0% |
| Trade receivables | 40 | €60,094 | €20,533 | -€39,561 | -65.8% |
| Other amounts receivable | 41 | €54,606 | €9,310 | -€45,295 | -83.0% |
| Cash at bank and in hand | 54/58 | €7 | €21,244 | +€21,237 | +293,326% |
| Deferred charges and accrued income | 490/1 | €6,267 | €10,898 | +€4,631 | +73.9% |
| Total equity and liabilities | 10/49 | €216,632 | €145,217 | -€71,415 | -33.0% |
| Equity | 10/15 | €18,600 | €52,882 | +€34,282 | +184% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €34,282 | +€34,282 | |
| Distributable reserves | 133 | €0 | €34,282 | +€34,282 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €198,032 | €92,335 | -€105,697 | -53.4% |
| Amounts payable after more than one year | 17 | €79,960 | €61,623 | -€18,336 | -22.9% |
| Financial debts | 170/4 | €79,960 | €61,623 | -€18,336 | -22.9% |
| Amounts payable within one year | 42/48 | €118,072 | €30,712 | -€87,361 | -74.0% |
| Current portion of amounts payable after more than one year | 42 | €33,044 | €13,474 | -€19,570 | -59.2% |
| Financial debts | 43 | €3,656 | €3,366 | -€290 | -7.9% |
| Credit institutions | 430/8 | €3,656 | €3,366 | -€290 | -7.9% |
| Trade debts | 44 | €2,550 | €2,262 | -€288 | -11.3% |
| Suppliers | 440/4 | €2,550 | €2,262 | -€288 | -11.3% |
| Taxes, remuneration and social security | 45 | €17,936 | €11,610 | -€6,326 | -35.3% |
| Taxes | 450/3 | €17,936 | €11,610 | -€6,326 | -35.3% |
| Other amounts payable | 47/48 | €60,886 | €0 | -€60,886 | -100% |
| Non-recurring operating income | 76A | - | €663 | +€663 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,261 | €2,589 | -€9,673 | -78.9% |
| Other operating charges | 640/8 | €2,083 | €1,297 | -€786 | -37.7% |
| Non-recurring operating charges | 66A | - | €5,584 | +€5,584 | |
| Gross operating margin | 9900 | €66,016 | €45,437 | -€20,579 | -31.2% |
| Operating profit (loss) | 9901 | €51,671 | €35,967 | -€15,704 | -30.4% |
| Financial income | 75/76B | €4,381 | €2,617 | -€1,764 | -40.3% |
| Recurring financial income | 75 | €4,381 | €2,617 | -€1,764 | -40.3% |
| Financial charges | 65/66B | €4,631 | €8,383 | +€3,752 | +81.0% |
| Recurring financial charges | 65 | €4,631 | €8,383 | +€3,752 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €51,422 | €30,201 | -€21,221 | -41.3% |
| Income taxes | 67/77 | €12,980 | -€4,081 | -€17,060 | |
| Profit (loss) for the period | 9904 | €38,442 | €34,282 | -€4,160 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,442 | €34,282 | -€4,160 | -10.8% |
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 3 November 2026 via checked.be.