LA PASTOURELLE: what changed
What changed
LA PASTOURELLE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€102,275
2024 · €95,290+€6,985
Equity
€431,984
2024 · €728,672-€296,688
Cash
€50,395
2024 · €25,353+€25,042
Balance sheet total
€1.5m
2024 · €1.6m-€28,991
Largest movements
Assets
- Receivables within one year -€37,560
down €37,560 (-29.8%), from €126,166 to €88,606
of which Other amounts receivable: -€64,570
- Cash +€25,042
up €25,042 (+98.8%), from €25,353 to €50,395
mainly Other debts (+€265,713) and Net result for the year (+€102,275)
- Tangible fixed assets -€18,735
down €18,735 (-2.1%), from €885,264 to €866,528
of which Land and buildings: -€19,957
Equity and liabilities
- Contributions -€398,963
down €398,963 (-86.6%), from €460,463 to €61,500
- Other debts +€265,713
new in 2025: €265,713
- Reserves +€102,275
up €102,275 (+38.1%), from €268,209 to €370,484
of which Distributable reserves: +€130,315
- Debts after one year -€49,084
down €49,084 (-6.7%), from €729,338 to €680,254
- Tax, wage and social debts +€33,504
up €33,504 (+457%), from €7,329 to €40,832
Income statement
- Gross operating margin +€11,195
up €11,195 (+5.8%), from €192,955 to €204,150
- Taxes +€7,590
up €7,590 (+18.5%), from €41,084 to €48,674
- Other operating charges -€3,537
down €3,537 (-66.6%), from €5,309 to €1,773
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€95,290
Gross operating margin
+€11,195
Depreciation
-€255
Other operating charges
+€3,537
Financial income
-€1,840
Financial charges
+€1,938
Taxes
-€7,590
Result 2025
€102,275
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€459,514
Investment
-€6,324
Financing
-€428,148
Cash 2024
€25,353
From operations (derived)
+€459,514
Net result for the year
+€102,275
Depreciation
+€25,060
Receivables within one year
+€37,560
Deferred charges and accrued income
-€2,263
Trade debts
-€2,335
Tax, wage and social debts
+€33,504
Other debts
+€265,713
Investment (derived)
-€6,324
Investment in fixed assets (net)
-€6,324
Financing
-€428,148
Debts after one year
-€49,084
Current portion of long-term debt
-€6,565
Short-term financial debts
+€26,464
Contributions, distributions and other
-€398,963
Cash 2025
€50,395
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,551,476 | €1,522,485 | -€28,991 | -1.9% |
| Fixed assets | 21/28 | €1,398,802 | €1,380,066 | -€18,735 | -1.3% |
| Tangible fixed assets | 22/27 | €885,264 | €866,528 | -€18,735 | -2.1% |
| Land and buildings | 22 | €879,215 | €859,258 | -€19,957 | -2.3% |
| Plant, machinery and equipment | 23 | €3,231 | €2,061 | -€1,170 | -36.2% |
| Furniture and vehicles | 24 | €2,817 | €5,209 | +€2,391 | +84.9% |
| Financial fixed assets | 28 | €513,538 | €513,538 | = | 0.0% |
| Current assets | 29/58 | €152,674 | €142,419 | -€10,255 | -6.7% |
| Amounts receivable within one year | 40/41 | €126,166 | €88,606 | -€37,560 | -29.8% |
| Trade receivables | 40 | €57,680 | €84,690 | +€27,010 | +46.8% |
| Other amounts receivable | 41 | €68,486 | €3,916 | -€64,570 | -94.3% |
| Cash at bank and in hand | 54/58 | €25,353 | €50,395 | +€25,042 | +98.8% |
| Deferred charges and accrued income | 490/1 | €1,155 | €3,418 | +€2,263 | +196% |
| Total equity and liabilities | 10/49 | €1,551,476 | €1,522,485 | -€28,991 | -1.9% |
| Equity | 10/15 | €728,672 | €431,984 | -€296,688 | -40.7% |
| Contributions | 10/11 | €460,463 | €61,500 | -€398,963 | -86.6% |
| Capital | 10 | €460,463 | €61,500 | -€398,963 | -86.6% |
| Issued capital | 100 | €460,463 | €61,500 | -€398,963 | -86.6% |
| Reserves | 13 | €268,209 | €370,484 | +€102,275 | +38.1% |
| Non-distributable reserves | 130/1 | €34,191 | €6,151 | -€28,041 | -82.0% |
| Legal reserve | 130 | €34,191 | €6,151 | -€28,041 | -82.0% |
| Distributable reserves | 133 | €234,018 | €364,333 | +€130,315 | +55.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €822,804 | €1,090,501 | +€267,697 | +32.5% |
| Amounts payable after more than one year | 17 | €729,338 | €680,254 | -€49,084 | -6.7% |
| Financial debts | 170/4 | €729,338 | €680,254 | -€49,084 | -6.7% |
| Amounts payable within one year | 42/48 | €93,466 | €410,247 | +€316,781 | +339% |
| Current portion of amounts payable after more than one year | 42 | €80,499 | €73,934 | -€6,565 | -8.2% |
| Financial debts | 43 | - | €26,464 | +€26,464 | |
| Other loans | 439 | - | €26,464 | +€26,464 | |
| Trade debts | 44 | €5,638 | €3,303 | -€2,335 | -41.4% |
| Suppliers | 440/4 | €5,638 | €3,303 | -€2,335 | -41.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,329 | €40,832 | +€33,504 | +457% |
| Taxes | 450/3 | €7,329 | €40,832 | +€33,504 | +457% |
| Other amounts payable | 47/48 | - | €265,713 | +€265,713 | |
| Non-recurring operating income | 76A | €9,620 | €0 | -€9,620 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,805 | €25,060 | +€255 | +1.0% |
| Other operating charges | 640/8 | €5,309 | €1,773 | -€3,537 | -66.6% |
| Gross operating margin | 9900 | €192,955 | €204,150 | +€11,195 | +5.8% |
| Operating profit (loss) | 9901 | €162,841 | €177,318 | +€14,477 | +8.9% |
| Financial income | 75/76B | €1,840 | €0 | -€1,840 | -100% |
| Recurring financial income | 75 | €1,840 | €0 | -€1,840 | -100% |
| Financial charges | 65/66B | €28,306 | €26,368 | -€1,938 | -6.8% |
| Recurring financial charges | 65 | €28,306 | €26,368 | -€1,938 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €136,375 | €150,949 | +€14,575 | +10.7% |
| Income taxes | 67/77 | €41,084 | €48,674 | +€7,590 | +18.5% |
| Profit (loss) for the period | 9904 | €95,290 | €102,275 | +€6,985 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,290 | €102,275 | +€6,985 | +7.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.