PaS Architectuur: 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.
PaS Architectuur
Largest movements
- Deferred charges and accrued income +€6,240
up €6,240 (+1,387%), from €450 to €6,690
- Cash +€3,877
up €3,877 (+11.5%), from €33,816 to €37,693
mainly Net result for the year (+€14,060) and Depreciation (+€824)
- Tangible fixed assets -€824
down €824 (-28.3%), from €2,913 to €2,089
- Profit (loss) carried forward +€13,227
up €13,227 (+54.3%), from €24,372 to €37,599
- Tax, wage and social debts -€4,251
down €4,251 (-37.8%), from €11,253 to €7,002
- Gross operating margin -€6,802
down €6,802 (-23.6%), from €28,824 to €22,022
- Taxes -€1,475
down €1,475 (-24.7%), from €5,982 to €4,508
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.
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 | €44,528 | €53,572 | +€9,044 | +20.3% |
| Fixed assets | 21/28 | €2,913 | €2,089 | -€824 | -28.3% |
| Tangible fixed assets | 22/27 | €2,913 | €2,089 | -€824 | -28.3% |
| Furniture and vehicles | 24 | €2,913 | €2,089 | -€824 | -28.3% |
| Current assets | 29/58 | €41,615 | €51,483 | +€9,867 | +23.7% |
| Amounts receivable within one year | 40/41 | €7,349 | €7,100 | -€250 | -3.4% |
| Trade receivables | 40 | €7,345 | €7,079 | -€266 | -3.6% |
| Other amounts receivable | 41 | €5 | €21 | +€17 | +367% |
| Cash at bank and in hand | 54/58 | €33,816 | €37,693 | +€3,877 | +11.5% |
| Deferred charges and accrued income | 490/1 | €450 | €6,690 | +€6,240 | +1,387% |
| Total equity and liabilities | 10/49 | €44,528 | €53,572 | +€9,044 | +20.3% |
| Equity | 10/15 | €26,372 | €39,599 | +€13,227 | +50.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €24,372 | €37,599 | +€13,227 | +54.3% |
| Amounts payable | 17/49 | €18,156 | €13,973 | -€4,184 | -23.0% |
| Amounts payable within one year | 42/48 | €17,684 | €13,627 | -€4,057 | -22.9% |
| Trade debts | 44 | €1,665 | €1,670 | +€5 | +0.3% |
| Suppliers | 440/4 | €1,665 | €1,670 | +€5 | +0.3% |
| Taxes, remuneration and social security | 45 | €11,253 | €7,002 | -€4,251 | -37.8% |
| Taxes | 450/3 | €11,253 | €7,002 | -€4,251 | -37.8% |
| Other amounts payable | 47/48 | €4,766 | €4,955 | +€189 | +4.0% |
| Accrued charges and deferred income | 492/3 | €472 | €346 | -€127 | -26.8% |
| Remuneration, social security and pensions | 62 | €2,048 | €2,048 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €751 | €824 | +€73 | +9.7% |
| Other operating charges | 640/8 | €560 | €487 | -€73 | -13.1% |
| Gross operating margin | 9900 | €28,824 | €22,022 | -€6,802 | -23.6% |
| Operating profit (loss) | 9901 | €25,465 | €18,663 | -€6,801 | -26.7% |
| Financial charges | 65/66B | €88 | €96 | +€8 | +9.1% |
| Recurring financial charges | 65 | €88 | €96 | +€8 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €25,377 | €18,568 | -€6,809 | -26.8% |
| Income taxes | 67/77 | €5,982 | €4,508 | -€1,475 | -24.7% |
| Profit (loss) for the period | 9904 | €19,395 | €14,060 | -€5,335 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,395 | €14,060 | -€5,335 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.