B.PASA: 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.
B.PASA
Largest movements
- Receivables within one year -€101,472
down €101,472 (-47.0%), from €215,766 to €114,294
of which Trade receivables: -€100,411
- Tangible fixed assets +€68,726
up €68,726 (+1,202%), from €5,716 to €74,442
of which Other tangible fixed assets: +€61,387
- Other debts +€70,000
up €70,000 (+7,772%), from €901 to €70,901
- Profit (loss) carried forward -€50,613
new in 2024: -€50,613
- Trade debts -€49,987
down €49,987 (-90.7%), from €55,094 to €5,107
- Tax, wage and social debts -€3,023
down €3,023 (-34.5%), from €8,774 to €5,751
- Gross operating margin -€63,301
down €63,301, from €17,890 to -€45,411
- Taxes -€6,080
no longer reported in 2024 (was €6,080)
- Depreciation +€3,815
up €3,815 (+128%), from €2,983 to €6,798
- Other operating charges +€1,370
up €1,370 (+46.4%), from €2,951 to €4,321
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,850 | €204,227 | -€33,623 | -14.1% |
| Fixed assets | 21/28 | €5,716 | €74,442 | +€68,726 | +1,202% |
| Tangible fixed assets | 22/27 | €5,716 | €74,442 | +€68,726 | +1,202% |
| Plant, machinery and equipment | 23 | €0 | €7,889 | +€7,889 | |
| Furniture and vehicles | 24 | €1,917 | €1,365 | -€551 | -28.8% |
| Other tangible fixed assets | 26 | €3,799 | €65,187 | +€61,387 | +1,616% |
| Current assets | 29/58 | €232,134 | €129,786 | -€102,349 | -44.1% |
| Amounts receivable within one year | 40/41 | €215,766 | €114,294 | -€101,472 | -47.0% |
| Trade receivables | 40 | €100,411 | - | -€100,411 | |
| Other amounts receivable | 41 | €115,355 | €114,294 | -€1,062 | -0.9% |
| Cash at bank and in hand | 54/58 | €14,869 | €13,992 | -€877 | -5.9% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €237,850 | €204,227 | -€33,623 | -14.1% |
| Equity | 10/15 | €173,018 | €122,405 | -€50,613 | -29.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €166,818 | €166,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €164,958 | €164,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€50,613 | -€50,613 | |
| Amounts payable | 17/49 | €64,832 | €81,822 | +€16,990 | +26.2% |
| Amounts payable within one year | 42/48 | €64,832 | €81,822 | +€16,990 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €64 | €64 | = | 0.0% |
| Trade debts | 44 | €55,094 | €5,107 | -€49,987 | -90.7% |
| Suppliers | 440/4 | €55,094 | €5,107 | -€49,987 | -90.7% |
| Taxes, remuneration and social security | 45 | €8,774 | €5,751 | -€3,023 | -34.5% |
| Taxes | 450/3 | €8,774 | €5,751 | -€3,023 | -34.5% |
| Other amounts payable | 47/48 | €901 | €70,901 | +€70,000 | +7,772% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,983 | €6,798 | +€3,815 | +128% |
| Other operating charges | 640/8 | €2,951 | €4,321 | +€1,370 | +46.4% |
| Gross operating margin | 9900 | €17,890 | -€45,411 | -€63,301 | |
| Operating profit (loss) | 9901 | €11,955 | -€56,530 | -€68,485 | |
| Financial income | 75/76B | €6,175 | €6,154 | -€21 | -0.3% |
| Recurring financial income | 75 | €6,175 | €6,154 | -€21 | -0.3% |
| Financial charges | 65/66B | €369 | €237 | -€131 | -35.6% |
| Recurring financial charges | 65 | €369 | €237 | -€131 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €17,761 | -€50,613 | -€68,374 | |
| Income taxes | 67/77 | €6,080 | - | -€6,080 | |
| Profit (loss) for the period | 9904 | €11,682 | -€50,613 | -€62,295 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,682 | -€50,613 | -€62,295 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.