PAUSE K’FE: 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.
PAUSE K’FE
Largest movements
- Receivables within one year +€10,317
up €10,317 (+147.5%), from €6,993 to €17,309
of which Trade receivables: +€11,673
- Stocks and contracts -€546
down €546 (-14.8%), from €3,678 to €3,133
- Cash -€415
down €415 (-2.9%), from €14,221 to €13,806
mainly Receivables within one year (-€10,317) and Tax, wage and social debts (-€6,802)
- Profit (loss) carried forward +€20,858
up €20,858 (+45.3%), from -€46,030 to -€25,172
- Tax, wage and social debts -€6,802
down €6,802 (-31.4%), from €21,674 to €14,872
of which Remuneration and social security: -€3,973
- Other debts -€4,621
down €4,621 (-13.2%), from €35,000 to €30,379
- Gross operating margin +€7,176
up €7,176 (+6.3%), from €113,631 to €120,807
- Staff costs +€3,520
up €3,520 (+3.7%), from €94,220 to €97,740
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.
Cash bridge derived
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 | €25,159 | €34,711 | +€9,552 | +38.0% |
| Current assets | 29/58 | €25,159 | €34,711 | +€9,552 | +38.0% |
| Stocks and contracts in progress | 3 | €3,678 | €3,133 | -€546 | -14.8% |
| Stocks | 30/36 | €3,678 | €3,133 | -€546 | -14.8% |
| Amounts receivable within one year | 40/41 | €6,993 | €17,309 | +€10,317 | +147.5% |
| Trade receivables | 40 | €5,574 | €17,247 | +€11,673 | +209.4% |
| Other amounts receivable | 41 | €1,418 | €62 | -€1,356 | -95.6% |
| Cash at bank and in hand | 54/58 | €14,221 | €13,806 | -€415 | -2.9% |
| Deferred charges and accrued income | 490/1 | €267 | €463 | +€196 | +73.5% |
| Total equity and liabilities | 10/49 | €25,159 | €34,711 | +€9,552 | +38.0% |
| Equity | 10/15 | -€46,030 | -€25,172 | +€20,858 | +45.3% |
| Profit (loss) carried forward | 14 | -€46,030 | -€25,172 | +€20,858 | +45.3% |
| Amounts payable | 17/49 | €71,189 | €59,883 | -€11,306 | -15.9% |
| Amounts payable within one year | 42/48 | €71,189 | €59,883 | -€11,306 | -15.9% |
| Trade debts | 44 | €14,515 | €14,631 | +€116 | +0.8% |
| Suppliers | 440/4 | €14,515 | €14,631 | +€116 | +0.8% |
| Taxes, remuneration and social security | 45 | €21,674 | €14,872 | -€6,802 | -31.4% |
| Taxes | 450/3 | €6,913 | €4,085 | -€2,828 | -40.9% |
| Remuneration and social security | 454/9 | €14,761 | €10,788 | -€3,973 | -26.9% |
| Other amounts payable | 47/48 | €35,000 | €30,379 | -€4,621 | -13.2% |
| Remuneration, social security and pensions | 62 | €94,220 | €97,740 | +€3,520 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €245 | - | -€245 | |
| Other operating charges | 640/8 | €757 | €528 | -€229 | -30.3% |
| Gross operating margin | 9900 | €113,631 | €120,807 | +€7,176 | +6.3% |
| Operating profit (loss) | 9901 | €18,409 | €22,539 | +€4,130 | +22.4% |
| Financial charges | 65/66B | €794 | €1,681 | +€887 | +111.7% |
| Recurring financial charges | 65 | €794 | €1,681 | +€887 | +111.7% |
| Profit (loss) for the period before taxes | 9903 | €17,615 | €20,858 | +€3,243 | +18.4% |
| Profit (loss) for the period | 9904 | €17,615 | €20,858 | +€3,243 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,615 | €20,858 | +€3,243 | +18.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.