Pauwvin: 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.
Pauwvin
Largest movements
- Cash -€192,459
down €192,459 (-48.6%), from €395,920 to €203,461
mainly Contributions, distributions and other (-€167,000) and Receivables within one year (-€43,479)
- Receivables within one year +€43,479
up €43,479 (+119.9%), from €36,267 to €79,746
of which Other amounts receivable: +€29,564
- Reserves -€157,073
down €157,073 (-37.3%), from €420,614 to €263,541
of which Distributable reserves: -€157,073
- Advances received +€13,310
new in 2025: €13,310
- Tax, wage and social debts -€5,687
down €5,687 (-99.5%), from €5,715 to €27
- Financial income -€206,786
down €206,786 (-98.1%), from €210,702 to €3,915
- Taxes -€61,269
down €61,269 (-90.8%), from €67,457 to €6,188
- Gross operating margin +€1,501
up €1,501 (+11.5%), from €13,091 to €14,592
- Other operating charges -€728
down €728 (-29.3%), from €2,482 to €1,754
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 | €465,422 | €318,756 | -€146,666 | -31.5% |
| Fixed assets | 21/28 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Financial fixed assets | 28 | €1,500 | €4,000 | +€2,500 | +166.7% |
| Current assets | 29/58 | €463,922 | €314,756 | -€149,166 | -32.2% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,267 | €79,746 | +€43,479 | +119.9% |
| Trade receivables | 40 | €12,645 | €26,559 | +€13,915 | +110.0% |
| Other amounts receivable | 41 | €23,622 | €53,186 | +€29,564 | +125.2% |
| Cash at bank and in hand | 54/58 | €395,920 | €203,461 | -€192,459 | -48.6% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,549 | -€186 | -10.7% |
| Total equity and liabilities | 10/49 | €465,422 | €318,756 | -€146,666 | -31.5% |
| Equity | 10/15 | €445,614 | €288,541 | -€157,073 | -35.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €420,614 | €263,541 | -€157,073 | -37.3% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €418,114 | €261,041 | -€157,073 | -37.6% |
| Amounts payable | 17/49 | €19,808 | €30,214 | +€10,407 | +52.5% |
| Amounts payable within one year | 42/48 | €19,808 | €30,214 | +€10,407 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €12,551 | €12,537 | -€14 | -0.1% |
| Trade debts | 44 | €1,542 | €4,340 | +€2,798 | +181.5% |
| Suppliers | 440/4 | €1,542 | €4,340 | +€2,798 | +181.5% |
| Advances received on contracts in progress | 46 | - | €13,310 | +€13,310 | |
| Taxes, remuneration and social security | 45 | €5,715 | €27 | -€5,687 | -99.5% |
| Taxes | 450/3 | €5,715 | €27 | -€5,687 | -99.5% |
| Other operating charges | 640/8 | €2,482 | €1,754 | -€728 | -29.3% |
| Gross operating margin | 9900 | €13,091 | €14,592 | +€1,501 | +11.5% |
| Operating profit (loss) | 9901 | €10,609 | €12,837 | +€2,229 | +21.0% |
| Financial income | 75/76B | €210,702 | €3,915 | -€206,786 | -98.1% |
| Recurring financial income | 75 | €210,702 | €3,915 | -€206,786 | -98.1% |
| Financial charges | 65/66B | €617 | €637 | +€20 | +3.2% |
| Recurring financial charges | 65 | €617 | €637 | +€20 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €220,693 | €16,115 | -€204,578 | -92.7% |
| Income taxes | 67/77 | €67,457 | €6,188 | -€61,269 | -90.8% |
| Profit (loss) for the period | 9904 | €153,236 | €9,927 | -€143,308 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,236 | €9,927 | -€143,308 | -93.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.