BIJ PASTOAR MUNTE: 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.
BIJ PASTOAR MUNTE
Largest movements
- Tangible fixed assets -€10,753
down €10,753 (-21.1%), from €50,888 to €40,135
- Cash -€7,432
down €7,432 (-47.0%), from €15,810 to €8,378
mainly Trade debts (-€14,984) and Tax, wage and social debts (-€11,714)
- Deferred charges and accrued income -€6,630
down €6,630 (-100%), from €6,630 to €0
- Receivables within one year +€6,004
up €6,004 (+53.5%), from €11,218 to €17,222
of which Other amounts receivable: +€8,313
- Stocks and contracts -€2,311
down €2,311 (-35.8%), from €6,453 to €4,143
- Trade debts -€14,984
down €14,984 (-64.7%), from €23,153 to €8,169
- Reserves +€11,923
up €11,923 (+158%), from €7,524 to €19,447
- Tax, wage and social debts -€11,714
down €11,714 (-56.9%), from €20,580 to €8,866
of which Remuneration and social security: -€6,243
- Debts after one year -€7,552
down €7,552 (-26.2%), from €28,775 to €21,223
- Advances received +€1,815
new in 2025: €1,815
- Staff costs -€63,309
down €63,309 (-82.7%), from €76,529 to €13,220
- Gross operating margin -€43,486
down €43,486 (-49.2%), from €88,446 to €44,960
- Depreciation +€3,926
up €3,926 (+57.5%), from €6,828 to €10,753
- Taxes +€1,999
up €1,999 (+133%), from €1,500 to €3,499
- Financial charges +€1,999
up €1,999 (+77.3%), from €2,587 to €4,587
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 | €90,999 | €69,878 | -€21,121 | -23.2% |
| Fixed assets | 21/28 | €50,888 | €40,135 | -€10,753 | -21.1% |
| Tangible fixed assets | 22/27 | €50,888 | €40,135 | -€10,753 | -21.1% |
| Land and buildings | 22 | €12,080 | €10,745 | -€1,335 | -11.1% |
| Plant, machinery and equipment | 23 | €14,550 | €11,025 | -€3,524 | -24.2% |
| Furniture and vehicles | 24 | €5,497 | €3,501 | -€1,997 | -36.3% |
| Leasing and similar rights | 25 | €18,761 | €14,864 | -€3,897 | -20.8% |
| Current assets | 29/58 | €40,111 | €29,743 | -€10,368 | -25.8% |
| Stocks and contracts in progress | 3 | €6,453 | €4,143 | -€2,311 | -35.8% |
| Stocks | 30/36 | €6,453 | €4,143 | -€2,311 | -35.8% |
| Amounts receivable within one year | 40/41 | €11,218 | €17,222 | +€6,004 | +53.5% |
| Trade receivables | 40 | €9,809 | €7,500 | -€2,309 | -23.5% |
| Other amounts receivable | 41 | €1,409 | €9,722 | +€8,313 | +590% |
| Cash at bank and in hand | 54/58 | €15,810 | €8,378 | -€7,432 | -47.0% |
| Deferred charges and accrued income | 490/1 | €6,630 | €0 | -€6,630 | -100% |
| Total equity and liabilities | 10/49 | €90,999 | €69,878 | -€21,121 | -23.2% |
| Equity | 10/15 | €12,524 | €24,447 | +€11,923 | +95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,524 | €19,447 | +€11,923 | +158% |
| Distributable reserves | 133 | €7,524 | €19,447 | +€11,923 | +158% |
| Amounts payable | 17/49 | €78,475 | €45,431 | -€33,044 | -42.1% |
| Amounts payable after more than one year | 17 | €28,775 | €21,223 | -€7,552 | -26.2% |
| Financial debts | 170/4 | €28,775 | €21,223 | -€7,552 | -26.2% |
| Amounts payable within one year | 42/48 | €49,700 | €24,208 | -€25,492 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €4,873 | €3,984 | -€890 | -18.3% |
| Trade debts | 44 | €23,153 | €8,169 | -€14,984 | -64.7% |
| Suppliers | 440/4 | €23,153 | €8,169 | -€14,984 | -64.7% |
| Advances received on contracts in progress | 46 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | €20,580 | €8,866 | -€11,714 | -56.9% |
| Taxes | 450/3 | €14,294 | €8,823 | -€5,471 | -38.3% |
| Remuneration and social security | 454/9 | €6,286 | €44 | -€6,243 | -99.3% |
| Other amounts payable | 47/48 | €1,094 | €1,374 | +€280 | +25.6% |
| Non-recurring operating income | 76A | €3,533 | €0 | -€3,533 | -100% |
| Remuneration, social security and pensions | 62 | €76,529 | €13,220 | -€63,309 | -82.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,828 | €10,753 | +€3,926 | +57.5% |
| Other operating charges | 640/8 | €871 | €1,001 | +€130 | +14.9% |
| Gross operating margin | 9900 | €88,446 | €44,960 | -€43,486 | -49.2% |
| Operating profit (loss) | 9901 | €4,219 | €19,986 | +€15,768 | +374% |
| Financial income | 75/76B | €10 | €22 | +€12 | +124% |
| Recurring financial income | 75 | €10 | €22 | +€12 | +124% |
| Financial charges | 65/66B | €2,587 | €4,587 | +€1,999 | +77.3% |
| Recurring financial charges | 65 | €2,587 | €4,587 | +€1,999 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €1,641 | €15,422 | +€13,781 | +840% |
| Income taxes | 67/77 | €1,500 | €3,499 | +€1,999 | +133% |
| Profit (loss) for the period | 9904 | €141 | €11,923 | +€11,782 | +8,346% |
| Profit (loss) for the period to be appropriated | 9905 | €141 | €11,923 | +€11,782 | +8,346% |
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 19 October 2026 via checked.be.