DE PASTORIE: 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.
DE PASTORIE
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+95.9%), from €1.5m to €2.9m
of which Land and buildings: +€1.3m
- Debts after one year +€671,766
up €671,766 (+101%), from €666,020 to €1.3m
- Other debts +€264,757
up €264,757, from €0 to €264,757
- Reserves +€255,243
up €255,243 (+24.3%), from €1.0m to €1.3m
- Trade debts +€103,607
up €103,607 (+736%), from €14,071 to €117,678
- Current portion of long-term debt +€87,432
up €87,432 (+514%), from €17,001 to €104,433
- Gross operating margin +€451,268
up €451,268 (+67.9%), from €664,956 to €1.1m
- Depreciation +€180,729
up €180,729 (+259%), from €69,688 to €250,416
- Financial charges +€43,815
up €43,815 (+419%), from €10,451 to €54,266
- Taxes +€39,396
up €39,396 (+207%), from €19,038 to €58,434
- Staff costs +€16,244
up €16,244 (+3.5%), from €468,005 to €484,250
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 | €1,892,161 | €3,268,297 | +€1.4m | +72.7% |
| Fixed assets | 21/28 | €1,481,582 | €2,902,126 | +€1.4m | +95.9% |
| Tangible fixed assets | 22/27 | €1,481,582 | €2,902,126 | +€1.4m | +95.9% |
| Land and buildings | 22 | €1,408,389 | €2,715,573 | +€1.3m | +92.8% |
| Plant, machinery and equipment | 23 | €4,776 | €17,941 | +€13,165 | +276% |
| Furniture and vehicles | 24 | €68,417 | €168,612 | +€100,195 | +146% |
| Current assets | 29/58 | €410,579 | €366,171 | -€44,407 | -10.8% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Trade receivables | 290 | €80,000 | €80,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €46,800 | €45,700 | -€1,100 | -2.4% |
| Stocks | 30/36 | €46,800 | €45,700 | -€1,100 | -2.4% |
| Amounts receivable within one year | 40/41 | €189,276 | €174,106 | -€15,171 | -8.0% |
| Trade receivables | 40 | €27,457 | €28,596 | +€1,138 | +4.1% |
| Other amounts receivable | 41 | €161,819 | €145,510 | -€16,309 | -10.1% |
| Current investments | 50/53 | €524 | €524 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €93,978 | €65,841 | -€28,137 | -29.9% |
| Total equity and liabilities | 10/49 | €1,892,161 | €3,268,297 | +€1.4m | +72.7% |
| Equity | 10/15 | €1,054,776 | €1,310,018 | +€255,243 | +24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,048,576 | €1,303,818 | +€255,243 | +24.3% |
| Distributable reserves | 133 | €1,048,576 | €1,303,818 | +€255,243 | +24.3% |
| Amounts payable | 17/49 | €837,385 | €1,958,279 | +€1.1m | +134% |
| Amounts payable after more than one year | 17 | €666,020 | €1,337,786 | +€671,766 | +101% |
| Financial debts | 170/4 | €666,020 | €1,337,786 | +€671,766 | +101% |
| Amounts payable within one year | 42/48 | €100,788 | €583,767 | +€482,979 | +479% |
| Current portion of amounts payable after more than one year | 42 | €17,001 | €104,433 | +€87,432 | +514% |
| Financial debts | 43 | €0 | €11,805 | +€11,805 | |
| Credit institutions | 430/8 | €0 | €11,805 | +€11,805 | |
| Trade debts | 44 | €14,071 | €117,678 | +€103,607 | +736% |
| Suppliers | 440/4 | €14,071 | €117,678 | +€103,607 | +736% |
| Taxes, remuneration and social security | 45 | €69,716 | €85,093 | +€15,377 | +22.1% |
| Taxes | 450/3 | €35,741 | €53,717 | +€17,977 | +50.3% |
| Remuneration and social security | 454/9 | €33,975 | €31,376 | -€2,599 | -7.7% |
| Other amounts payable | 47/48 | €0 | €264,757 | +€264,757 | |
| Accrued charges and deferred income | 492/3 | €70,577 | €36,726 | -€33,851 | -48.0% |
| Remuneration, social security and pensions | 62 | €468,005 | €484,250 | +€16,244 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,688 | €250,416 | +€180,729 | +259% |
| Other operating charges | 640/8 | €6,748 | €16,761 | +€10,012 | +148% |
| Gross operating margin | 9900 | €664,956 | €1,116,224 | +€451,268 | +67.9% |
| Operating profit (loss) | 9901 | €120,515 | €364,798 | +€244,283 | +203% |
| Financial income | 75/76B | €1,729 | €3,144 | +€1,416 | +81.9% |
| Recurring financial income | 75 | €1,729 | €3,144 | +€1,416 | +81.9% |
| Financial charges | 65/66B | €10,451 | €54,266 | +€43,815 | +419% |
| Recurring financial charges | 65 | €10,451 | €54,266 | +€43,815 | +419% |
| Profit (loss) for the period before taxes | 9903 | €111,793 | €313,677 | +€201,884 | +181% |
| Income taxes | 67/77 | €19,038 | €58,434 | +€39,396 | +207% |
| Profit (loss) for the period | 9904 | €92,755 | €255,243 | +€162,488 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €92,755 | €255,243 | +€162,488 | +175% |
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 31 October 2026 via checked.be.