ETS PASCUZZO.COM: what changed
Two fiscal 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.
ETS PASCUZZO.COM
Largest movements
- Cash -€28,171
down €28,171 (-45.9%), from €61,431 to €33,260
mainly Stocks and contracts (-€19,654) and Contributions, distributions and other (-€8,000)
- Stocks and contracts +€19,654
up €19,654 (+44.9%), from €43,784 to €63,438
- Receivables within one year +€2,881
up €2,881 (+9.5%), from €30,246 to €33,127
of which Trade receivables: +€2,075
- Current portion of long-term debt -€6,000
no longer reported in 2025 (was €6,000)
- Trade debts +€2,297
up €2,297 (+29.1%), from €7,885 to €10,182
- Gross operating margin -€28,739
down €28,739 (-75.3%), from €38,179 to €9,440
- Taxes -€8,706
no longer reported in 2025 (was €8,706)
- Other operating charges -€3,128
down €3,128 (-86.0%), from €3,637 to €508
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 | €135,461 | €129,825 | -€5,636 | -4.2% |
| Current assets | 29/58 | €135,461 | €129,825 | -€5,636 | -4.2% |
| Stocks and contracts in progress | 3 | €43,784 | €63,438 | +€19,654 | +44.9% |
| Stocks | 30/36 | €43,784 | €63,438 | +€19,654 | +44.9% |
| Amounts receivable within one year | 40/41 | €30,246 | €33,127 | +€2,881 | +9.5% |
| Trade receivables | 40 | €30,246 | €32,322 | +€2,075 | +6.9% |
| Other amounts receivable | 41 | - | €805 | +€805 | |
| Cash at bank and in hand | 54/58 | €61,431 | €33,260 | -€28,171 | -45.9% |
| Total equity and liabilities | 10/49 | €135,461 | €129,825 | -€5,636 | -4.2% |
| Equity | 10/15 | €94,660 | €95,161 | +€501 | +0.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,660 | €91,161 | +€501 | +0.6% |
| Amounts payable | 17/49 | €40,801 | €34,664 | -€6,137 | -15.0% |
| Amounts payable within one year | 42/48 | €40,801 | €34,664 | -€6,137 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €7,885 | €10,182 | +€2,297 | +29.1% |
| Suppliers | 440/4 | €7,885 | €10,182 | +€2,297 | +29.1% |
| Taxes, remuneration and social security | 45 | €5,797 | €4,500 | -€1,297 | -22.4% |
| Taxes | 450/3 | €5,797 | €4,500 | -€1,297 | -22.4% |
| Other amounts payable | 47/48 | €21,118 | €19,982 | -€1,136 | -5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €89 | - | -€89 | |
| Other operating charges | 640/8 | €3,637 | €508 | -€3,128 | -86.0% |
| Gross operating margin | 9900 | €38,179 | €9,440 | -€28,739 | -75.3% |
| Operating profit (loss) | 9901 | €34,453 | €8,931 | -€25,521 | -74.1% |
| Financial income | 75/76B | €2 | €210 | +€208 | +9436.4% |
| Recurring financial income | 75 | €2 | €210 | +€208 | +9436.4% |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €575 | €640 | +€65 | +11.4% |
| Recurring financial charges | 65 | €575 | €640 | +€65 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €33,880 | €8,501 | -€25,379 | -74.9% |
| Income taxes | 67/77 | €8,706 | - | -€8,706 | |
| Profit (loss) for the period | 9904 | €25,174 | €8,501 | -€16,674 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,174 | €8,501 | -€16,674 | -66.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.