PAUMA: what changed
Two fiscal 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.
PAUMA
Largest movements
- Current assets +€9,505
up €9,505 (+114.0%), from €8,339 to €17,844
of which Receivables within one year: +€5,653
- Tangible fixed assets -€5,125
down €5,125 (-35.3%), from €14,510 to €9,385
- Profit (loss) carried forward +€6,608
up €6,608, from -€1,301 to €5,307
- Debts within one year -€2,228
down €2,228 (-9.4%), from €23,600 to €21,371
- Turnover +€65,785
up €65,785 (+44.2%), from €148,687 to €214,472
- Gross operating margin +€6,802
up €6,802 (+82.9%), from €8,201 to €15,003
From the 2019 result to the 2020 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,849 | €27,229 | +€4,380 | +19.2% |
| Fixed assets | 21/28 | €14,510 | €9,385 | -€5,125 | -35.3% |
| Tangible fixed assets | 22/27 | €14,510 | €9,385 | -€5,125 | -35.3% |
| Current assets | 29/58 | €8,339 | €17,844 | +€9,505 | +114.0% |
| Amounts receivable within one year | 40/41 | €7,306 | €12,960 | +€5,653 | +77.4% |
| Cash at bank and in hand | 54/58 | - | €4,421 | +€4,421 | |
| Total equity and liabilities | 10/49 | €22,849 | €27,229 | +€4,380 | +19.2% |
| Equity | 10/15 | -€751 | €5,857 | +€6,608 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,301 | €5,307 | +€6,608 | |
| Amounts payable | 17/49 | €23,600 | €21,371 | -€2,228 | -9.4% |
| Amounts payable within one year | 42/48 | €23,600 | €21,371 | -€2,228 | -9.4% |
| Trade debts | 44 | €13,660 | €1,826 | -€11,835 | -86.6% |
| Turnover | 70 | €148,687 | €214,472 | +€65,785 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,240 | €5,125 | +€885 | +20.9% |
| Gross operating margin | 9900 | €8,201 | €15,003 | +€6,802 | +82.9% |
| Operating profit (loss) | 9901 | €3,876 | €6,878 | +€3,002 | +77.4% |
| Recurring financial charges | 65 | €358 | €270 | -€88 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €3,518 | €6,608 | +€3,090 | +87.8% |
| Profit (loss) for the period | 9904 | €3,518 | €6,608 | +€3,090 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,518 | €6,608 | +€3,090 | +87.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.