Paumille: 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.
Paumille
Largest movements
- Stocks and contracts +€18,426
up €18,426 (+5.9%), from €311,910 to €330,336
- Cash -€17,454
down €17,454 (-46.5%), from €37,576 to €20,121
mainly Stocks and contracts (-€18,426) and Receivables within one year (-€14,087)
- Receivables within one year +€14,087
up €14,087 (+32.5%), from €43,395 to €57,482
of which Trade receivables: +€17,653
- Tangible fixed assets -€12,936
down €12,936 (-31.7%), from €40,856 to €27,920
of which Plant, machinery and equipment: -€9,608
- Tax, wage and social debts -€5,558
down €5,558 (-41.6%), from €13,358 to €7,801
of which Taxes: -€5,555
- Gross operating margin -€20,934
down €20,934 (-37.1%), from €56,412 to €35,478
- Taxes -€7,082
down €7,082 (-72.5%), from €9,765 to €2,683
- Financial charges -€3,977
down €3,977 (-37.2%), from €10,677 to €6,700
- Financial income -€1,798
down €1,798 (-49.2%), from €3,658 to €1,860
- Depreciation +€1,154
up €1,154 (+9.8%), from €11,782 to €12,936
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 | €435,719 | €437,708 | +€1,989 | +0.5% |
| Fixed assets | 21/28 | €40,856 | €27,920 | -€12,936 | -31.7% |
| Tangible fixed assets | 22/27 | €40,856 | €27,920 | -€12,936 | -31.7% |
| Plant, machinery and equipment | 23 | €29,062 | €19,454 | -€9,608 | -33.1% |
| Furniture and vehicles | 24 | €11,795 | €8,466 | -€3,328 | -28.2% |
| Current assets | 29/58 | €394,862 | €409,788 | +€14,926 | +3.8% |
| Stocks and contracts in progress | 3 | €311,910 | €330,336 | +€18,426 | +5.9% |
| Stocks | 30/36 | €311,910 | €330,336 | +€18,426 | +5.9% |
| Amounts receivable within one year | 40/41 | €43,395 | €57,482 | +€14,087 | +32.5% |
| Trade receivables | 40 | €38,757 | €56,410 | +€17,653 | +45.5% |
| Other amounts receivable | 41 | €4,639 | €1,072 | -€3,567 | -76.9% |
| Cash at bank and in hand | 54/58 | €37,576 | €20,121 | -€17,454 | -46.5% |
| Deferred charges and accrued income | 490/1 | €1,981 | €1,849 | -€132 | -6.7% |
| Total equity and liabilities | 10/49 | €435,719 | €437,708 | +€1,989 | +0.5% |
| Equity | 10/15 | €369,738 | €372,162 | +€2,425 | +0.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €344,948 | €347,373 | +€2,425 | +0.7% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €342,469 | €344,894 | +€2,425 | +0.7% |
| Amounts payable | 17/49 | €65,981 | €65,546 | -€435 | -0.7% |
| Amounts payable within one year | 42/48 | €65,881 | €65,531 | -€350 | -0.5% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €2,523 | €4,199 | +€1,676 | +66.4% |
| Suppliers | 440/4 | €2,523 | €4,199 | +€1,676 | +66.4% |
| Taxes, remuneration and social security | 45 | €13,358 | €7,801 | -€5,558 | -41.6% |
| Taxes | 450/3 | €12,983 | €7,428 | -€5,555 | -42.8% |
| Remuneration and social security | 454/9 | €375 | €373 | -€2 | -0.6% |
| Other amounts payable | 47/48 | - | €3,532 | +€3,532 | |
| Accrued charges and deferred income | 492/3 | €100 | €15 | -€86 | -85.3% |
| Remuneration, social security and pensions | 62 | €6,713 | €6,560 | -€153 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,782 | €12,936 | +€1,154 | +9.8% |
| Other operating charges | 640/8 | €6,104 | €6,033 | -€71 | -1.2% |
| Gross operating margin | 9900 | €56,412 | €35,478 | -€20,934 | -37.1% |
| Operating profit (loss) | 9901 | €31,812 | €9,948 | -€21,864 | -68.7% |
| Financial income | 75/76B | €3,658 | €1,860 | -€1,798 | -49.2% |
| Recurring financial income | 75 | €3,658 | €1,860 | -€1,798 | -49.2% |
| Financial charges | 65/66B | €10,677 | €6,700 | -€3,977 | -37.2% |
| Recurring financial charges | 65 | €10,677 | €6,700 | -€3,977 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €24,792 | €5,107 | -€19,685 | -79.4% |
| Income taxes | 67/77 | €9,765 | €2,683 | -€7,082 | -72.5% |
| Profit (loss) for the period | 9904 | €15,028 | €2,425 | -€12,603 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,028 | €2,425 | -€12,603 | -83.9% |
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 30 October 2026 via checked.be.