Pauline C: 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.
Pauline C
Largest movements
- Cash +€4,252
up €4,252 (+37.4%), from €11,362 to €15,614
mainly Depreciation (+€3,108) and Receivables within one year (+€1,121)
- Tangible fixed assets -€3,108
down €3,108 (-35.8%), from €8,692 to €5,584
- Receivables within one year -€1,121
down €1,121 (-57.0%), from €1,966 to €845
- Profit (loss) carried forward -€1,323
down €1,323 (-8.6%), from -€15,322 to -€16,645
- Tax, wage and social debts +€895
up €895 (+130%), from €690 to €1,585
- Other debts +€451
up €451 (+2.8%), from €16,192 to €16,643
- Gross operating margin -€3,597
down €3,597 (-61.7%), from €5,831 to €2,234
- Taxes -€924
down €924, from €880 to -€44
- Other operating charges -€108
down €108 (-21.3%), from €507 to €399
- Financial charges +€89
up €89 (+1,780%), from €5 to €94
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 | €22,020 | €22,043 | +€23 | +0.1% |
| Fixed assets | 21/28 | €8,692 | €5,584 | -€3,108 | -35.8% |
| Tangible fixed assets | 22/27 | €8,692 | €5,584 | -€3,108 | -35.8% |
| Furniture and vehicles | 24 | €8,692 | €5,584 | -€3,108 | -35.8% |
| Current assets | 29/58 | €13,328 | €16,459 | +€3,131 | +23.5% |
| Amounts receivable within one year | 40/41 | €1,966 | €845 | -€1,121 | -57.0% |
| Other amounts receivable | 41 | €1,966 | €845 | -€1,121 | -57.0% |
| Cash at bank and in hand | 54/58 | €11,362 | €15,614 | +€4,252 | +37.4% |
| Total equity and liabilities | 10/49 | €22,020 | €22,043 | +€23 | +0.1% |
| Equity | 10/15 | €5,138 | €3,815 | -€1,323 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,322 | -€16,645 | -€1,323 | -8.6% |
| Amounts payable | 17/49 | €16,882 | €18,228 | +€1,346 | +8.0% |
| Amounts payable within one year | 42/48 | €16,882 | €18,228 | +€1,346 | +8.0% |
| Taxes, remuneration and social security | 45 | €690 | €1,585 | +€895 | +130% |
| Taxes | 450/3 | €690 | €1,585 | +€895 | +130% |
| Other amounts payable | 47/48 | €16,192 | €16,643 | +€451 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,108 | €3,108 | = | 0.0% |
| Other operating charges | 640/8 | €507 | €399 | -€108 | -21.3% |
| Gross operating margin | 9900 | €5,831 | €2,234 | -€3,597 | -61.7% |
| Operating profit (loss) | 9901 | €2,216 | -€1,273 | -€3,489 | |
| Financial charges | 65/66B | €5 | €94 | +€89 | +1,780% |
| Recurring financial charges | 65 | €5 | €94 | +€89 | +1,780% |
| Profit (loss) for the period before taxes | 9903 | €2,211 | -€1,367 | -€3,578 | |
| Income taxes | 67/77 | €880 | -€44 | -€924 | |
| Profit (loss) for the period | 9904 | €1,331 | -€1,323 | -€2,654 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,331 | -€1,323 | -€2,654 |
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 16 October 2026 via checked.be.