PauTom: 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.
PauTom
Largest movements
- Receivables within one year -€33,569
down €33,569 (-55.4%), from €60,611 to €27,042
- Tangible fixed assets -€22,511
down €22,511 (-7.8%), from €287,811 to €265,300
of which Land and buildings: -€21,262
- Cash +€4,751
up €4,751 (+21.0%), from €22,663 to €27,414
mainly Receivables within one year (+€33,569) and Depreciation (+€22,511)
- Current portion of long-term debt -€30,277
down €30,277 (-58.6%), from €51,653 to €21,377
- Other debts -€22,554
down €22,554 (-15.3%), from €146,958 to €124,404
- Debts after one year -€21,377
down €21,377 (-26.7%), from €80,136 to €58,760
- Trade debts +€9,480
up €9,480 (+104.6%), from €9,062 to €18,542
- Profit (loss) carried forward +€6,256
no longer reported in 2025 (was -€6,256)
- Gross operating margin +€12,912
up €12,912 (+15.8%), from €81,646 to €94,557
- Financial charges -€3,836
down €3,836 (-6.4%), from €59,975 to €56,139
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 | €388,617 | €333,959 | -€54,659 | -14.1% |
| Fixed assets | 21/28 | €287,811 | €265,300 | -€22,511 | -7.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €287,811 | €265,300 | -€22,511 | -7.8% |
| Land and buildings | 22 | €284,072 | €262,810 | -€21,262 | -7.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,739 | €2,490 | -€1,249 | -33.4% |
| Current assets | 29/58 | €100,806 | €68,658 | -€32,147 | -31.9% |
| Amounts receivable within one year | 40/41 | €60,611 | €27,042 | -€33,569 | -55.4% |
| Trade receivables | 40 | €60,611 | €27,042 | -€33,569 | -55.4% |
| Cash at bank and in hand | 54/58 | €22,663 | €27,414 | +€4,751 | +21.0% |
| Deferred charges and accrued income | 490/1 | €17,531 | €14,203 | -€3,329 | -19.0% |
| Total equity and liabilities | 10/49 | €388,617 | €333,959 | -€54,659 | -14.1% |
| Equity | 10/15 | €86,989 | €98,745 | +€11,756 | +13.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €73,245 | €78,745 | +€5,500 | +7.5% |
| Distributable reserves | 133 | €73,245 | €78,745 | +€5,500 | +7.5% |
| Profit (loss) carried forward | 14 | -€6,256 | - | +€6,256 | |
| Amounts payable | 17/49 | €301,628 | €235,213 | -€66,414 | -22.0% |
| Amounts payable after more than one year | 17 | €80,136 | €58,760 | -€21,377 | -26.7% |
| Financial debts | 170/4 | €80,136 | €58,760 | -€21,377 | -26.7% |
| Amounts payable within one year | 42/48 | €218,383 | €173,736 | -€44,647 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €51,653 | €21,377 | -€30,277 | -58.6% |
| Trade debts | 44 | €9,062 | €18,542 | +€9,480 | +104.6% |
| Suppliers | 440/4 | €9,062 | €18,542 | +€9,480 | +104.6% |
| Taxes, remuneration and social security | 45 | €10,710 | €9,413 | -€1,296 | -12.1% |
| Taxes | 450/3 | €10,710 | €9,413 | -€1,296 | -12.1% |
| Other amounts payable | 47/48 | €146,958 | €124,404 | -€22,554 | -15.3% |
| Accrued charges and deferred income | 492/3 | €3,109 | €2,718 | -€391 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,381 | €22,511 | +€130 | +0.6% |
| Other operating charges | 640/8 | €4,323 | €3,450 | -€873 | -20.2% |
| Gross operating margin | 9900 | €81,646 | €94,557 | +€12,912 | +15.8% |
| Operating profit (loss) | 9901 | €54,942 | €68,596 | +€13,655 | +24.9% |
| Financial income | 75/76B | €0 | €193 | +€193 | +214233.3% |
| Recurring financial income | 75 | €0 | €193 | +€193 | +214233.3% |
| Financial charges | 65/66B | €59,975 | €56,139 | -€3,836 | -6.4% |
| Recurring financial charges | 65 | €59,975 | €56,139 | -€3,836 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,033 | €12,651 | +€17,684 | |
| Income taxes | 67/77 | €210 | €895 | +€685 | +325.9% |
| Profit (loss) for the period | 9904 | -€5,243 | €11,756 | +€16,999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,243 | €11,756 | +€16,999 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.