CARROSSERIES PASINETTI: 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.
CARROSSERIES PASINETTI
Largest movements
- Cash +€10,502
up €10,502 (+4.0%), from €261,662 to €272,164
mainly Trade debts (+€10,752) and Depreciation (+€4,402)
- Trade debts +€10,752
up €10,752 (+5,245%), from €205 to €10,957
- Profit (loss) carried forward -€5,188
down €5,188 (-2.0%), from €260,936 to €255,748
- Tax, wage and social debts +€4,169
new in 2025: €4,169
- Depreciation -€1,627
down €1,627 (-27.0%), from €6,029 to €4,402
- Financial income -€1,426
down €1,426 (-82.0%), from €1,739 to €313
of which Financial income: -€912
- Gross operating margin -€1,330
down €1,330 (-93.4%), from €1,424 to €94
- Financial charges +€207
up €207 (+101%), from €205 to €412
- Other operating charges -€106
down €106 (-12.0%), from €887 to €781
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 | €296,623 | €308,295 | +€11,672 | +3.9% |
| Fixed assets | 21/28 | €23,299 | €22,395 | -€904 | -3.9% |
| Intangible fixed assets | 21 | €124 | - | -€124 | |
| Tangible fixed assets | 22/27 | €22,290 | €21,510 | -€780 | -3.5% |
| Land and buildings | 22 | €18,535 | €16,171 | -€2,364 | -12.8% |
| Plant, machinery and equipment | 23 | €1,545 | €3,519 | +€1,974 | +128% |
| Furniture and vehicles | 24 | €2,210 | €1,820 | -€390 | -17.6% |
| Financial fixed assets | 28 | €885 | €885 | = | 0.0% |
| Current assets | 29/58 | €273,324 | €285,900 | +€12,576 | +4.6% |
| Stocks and contracts in progress | 3 | €3,975 | €3,975 | = | 0.0% |
| Stocks | 30/36 | €3,975 | €3,975 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,687 | €9,490 | +€1,803 | +23.5% |
| Trade receivables | 40 | €7,323 | €9,207 | +€1,884 | +25.7% |
| Other amounts receivable | 41 | €364 | €283 | -€81 | -22.3% |
| Cash at bank and in hand | 54/58 | €261,662 | €272,164 | +€10,502 | +4.0% |
| Deferred charges and accrued income | 490/1 | - | €271 | +€271 | |
| Total equity and liabilities | 10/49 | €296,623 | €308,295 | +€11,672 | +3.9% |
| Equity | 10/15 | €285,708 | €280,520 | -€5,188 | -1.8% |
| Contributions | 10/11 | €21,100 | €21,100 | = | 0.0% |
| Reserves | 13 | €3,672 | €3,672 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,672 | - | -€3,672 | |
| Reserves not available under the articles | 1311 | €3,672 | - | -€3,672 | |
| Distributable reserves | 133 | - | €3,672 | +€3,672 | |
| Profit (loss) carried forward | 14 | €260,936 | €255,748 | -€5,188 | -2.0% |
| Amounts payable | 17/49 | €10,915 | €27,775 | +€16,860 | +154% |
| Amounts payable within one year | 42/48 | €10,915 | €27,775 | +€16,860 | +154% |
| Trade debts | 44 | €205 | €10,957 | +€10,752 | +5,245% |
| Suppliers | 440/4 | €205 | €10,957 | +€10,752 | +5,245% |
| Taxes, remuneration and social security | 45 | - | €4,169 | +€4,169 | |
| Taxes | 450/3 | - | €4,169 | +€4,169 | |
| Other amounts payable | 47/48 | €10,710 | €12,649 | +€1,939 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,029 | €4,402 | -€1,627 | -27.0% |
| Other operating charges | 640/8 | €887 | €781 | -€106 | -12.0% |
| Gross operating margin | 9900 | €1,424 | €94 | -€1,330 | -93.4% |
| Operating profit (loss) | 9901 | -€5,492 | -€5,089 | +€403 | +7.3% |
| Financial income | 75/76B | €1,739 | €313 | -€1,426 | -82.0% |
| Recurring financial income | 75 | €1,225 | €313 | -€912 | -74.4% |
| Non-recurring financial income | 76B | €514 | - | -€514 | |
| Financial charges | 65/66B | €205 | €412 | +€207 | +101% |
| Recurring financial charges | 65 | €205 | €412 | +€207 | +101% |
| Profit (loss) for the period before taxes | 9903 | -€3,958 | -€5,188 | -€1,230 | -31.1% |
| Profit (loss) for the period | 9904 | -€3,958 | -€5,188 | -€1,230 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,958 | -€5,188 | -€1,230 | -31.1% |
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 20 October 2026 via checked.be.