LA PASTURE: 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.
LA PASTURE
Largest movements
- Tangible fixed assets -€24,873
down €24,873 (-6.8%), from €364,049 to €339,176
- Cash +€16,719
up €16,719 (+30.6%), from €54,715 to €71,434
mainly Depreciation (+€24,873) and Other debts (+€15,000)
- Receivables within one year +€10,212
up €10,212 (+2.0%), from €500,000 to €510,212
- Other debts +€15,000
up €15,000 (+155.8%), from €9,629 to €24,629
- Short-term financial debts -€10,653
down €10,653 (-93.4%), from €11,408 to €755
of which Credit institutions: -€10,653
- Financial charges +€2,452
up €2,452 (+11.4%), from €21,599 to €24,051
- Other operating charges -€1,378
down €1,378 (-56.2%), from €2,453 to €1,075
- Gross operating margin +€962
up €962 (+2.1%), from €46,019 to €46,980
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 | €919,476 | €920,822 | +€1,346 | +0.1% |
| Fixed assets | 21/28 | €364,049 | €339,176 | -€24,873 | -6.8% |
| Tangible fixed assets | 22/27 | €364,049 | €339,176 | -€24,873 | -6.8% |
| Land and buildings | 22 | €364,049 | €339,176 | -€24,873 | -6.8% |
| Current assets | 29/58 | €555,427 | €581,646 | +€26,219 | +4.7% |
| Amounts receivable within one year | 40/41 | €500,000 | €510,212 | +€10,212 | +2.0% |
| Other amounts receivable | 41 | €500,000 | €510,212 | +€10,212 | +2.0% |
| Cash at bank and in hand | 54/58 | €54,715 | €71,434 | +€16,719 | +30.6% |
| Deferred charges and accrued income | 490/1 | €711 | - | -€711 | |
| Total equity and liabilities | 10/49 | €919,476 | €920,822 | +€1,346 | +0.1% |
| Equity | 10/15 | €505,440 | €502,439 | -€3,001 | -0.6% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €339,930 | €332,114 | -€7,816 | -2.3% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €333,630 | €325,814 | -€7,816 | -2.3% |
| Profit (loss) carried forward | 14 | €102,509 | €107,325 | +€4,815 | +4.7% |
| Amounts payable | 17/49 | €414,037 | €418,383 | +€4,347 | +1.0% |
| Amounts payable after more than one year | 17 | €393,000 | €393,000 | = | 0.0% |
| Other amounts payable | 178/9 | €393,000 | €393,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,037 | €25,383 | +€4,347 | +20.7% |
| Financial debts | 43 | €11,408 | €755 | -€10,653 | -93.4% |
| Credit institutions | 430/8 | €10,653 | - | -€10,653 | |
| Other loans | 439 | €755 | €755 | = | 0.0% |
| Other amounts payable | 47/48 | €9,629 | €24,629 | +€15,000 | +155.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,873 | €24,873 | = | 0.0% |
| Other operating charges | 640/8 | €2,453 | €1,075 | -€1,378 | -56.2% |
| Gross operating margin | 9900 | €46,019 | €46,980 | +€962 | +2.1% |
| Operating profit (loss) | 9901 | €18,692 | €21,032 | +€2,340 | +12.5% |
| Financial income | 75/76B | €3 | €18 | +€15 | +498.1% |
| Recurring financial income | 75 | €3 | €18 | +€15 | +498.1% |
| Financial charges | 65/66B | €21,599 | €24,051 | +€2,452 | +11.4% |
| Recurring financial charges | 65 | €21,599 | €24,051 | +€2,452 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,904 | -€3,001 | -€97 | -3.3% |
| Income taxes | 67/77 | -€177 | - | +€177 | |
| Profit (loss) for the period | 9904 | -€2,726 | -€3,001 | -€274 | -10.1% |
| Transfer from tax-exempt reserves | 789 | €7,816 | €7,816 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,090 | €4,815 | -€274 | -5.4% |
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 9 October 2026 via checked.be.