PAULINY & CO: 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.
PAULINY & CO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€118,068
down €118,068 (-100%), from €118,068 to €0
- Depreciation -€59,357
no longer reported in 2024 (was €59,357)
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 | €164,952 | €164,952 | = | 0.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €164,952 | €164,952 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €14,400 | €14,400 | = | 0.0% |
| Other amounts receivable | 291 | €14,400 | €14,400 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €101,254 | €101,254 | = | 0.0% |
| Other amounts receivable | 41 | €101,254 | €101,254 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,310 | €45,310 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €3,988 | €3,988 | = | 0.0% |
| Total equity and liabilities | 10/49 | €164,952 | €164,952 | = | 0.0% |
| Equity | 10/15 | €164,952 | €164,952 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,892 | €156,892 | = | 0.0% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,357 | - | -€59,357 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €118,068 | €0 | -€118,068 | -100% |
| Operating profit (loss) | 9901 | €58,712 | €0 | -€58,712 | -100% |
| Profit (loss) for the period before taxes | 9903 | €58,712 | €0 | -€58,712 | -100% |
| Transfer to deferred taxes | 680 | €62,207 | - | -€62,207 | |
| Profit (loss) for the period | 9904 | -€3,495 | €0 | +€3,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,495 | €0 | +€3,495 |
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 21 October 2026 via checked.be.