PASAU Thomas: 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.
PASAU Thomas
Largest movements
- Cash +€82,864
up €82,864 (+38.6%), from €214,463 to €297,327
mainly Net result for the year (+€98,202) and Other debts (+€85,954)
- Tangible fixed assets -€7,960
down €7,960 (-32.0%), from €24,877 to €16,917
- Deferred charges and accrued income +€3,539
up €3,539 (+21.9%), from €16,138 to €19,677
- Other debts +€85,954
up €85,954 (+313.5%), from €27,419 to €113,373
- Debts after one year -€7,341
down €7,341 (-43.7%), from €16,810 to €9,469
- Gross operating margin +€3,370
up €3,370 (+2.5%), from €132,417 to €135,787
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 | €257,638 | €335,970 | +€78,332 | +30.4% |
| Fixed assets | 21/28 | €24,877 | €16,917 | -€7,960 | -32.0% |
| Tangible fixed assets | 22/27 | €24,877 | €16,917 | -€7,960 | -32.0% |
| Furniture and vehicles | 24 | €24,877 | €16,917 | -€7,960 | -32.0% |
| Current assets | 29/58 | €232,761 | €319,053 | +€86,292 | +37.1% |
| Amounts receivable within one year | 40/41 | €2,160 | €2,049 | -€111 | -5.1% |
| Other amounts receivable | 41 | €2,160 | €2,049 | -€111 | -5.1% |
| Cash at bank and in hand | 54/58 | €214,463 | €297,327 | +€82,864 | +38.6% |
| Deferred charges and accrued income | 490/1 | €16,138 | €19,677 | +€3,539 | +21.9% |
| Total equity and liabilities | 10/49 | €257,638 | €335,970 | +€78,332 | +30.4% |
| Equity | 10/15 | €198,601 | €198,601 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,101 | €196,101 | = | 0.0% |
| Amounts payable | 17/49 | €59,037 | €137,369 | +€78,332 | +132.7% |
| Amounts payable after more than one year | 17 | €16,810 | €9,469 | -€7,341 | -43.7% |
| Financial debts | 170/4 | €16,810 | €9,469 | -€7,341 | -43.7% |
| Amounts payable within one year | 42/48 | €38,167 | €122,964 | +€84,797 | +222.2% |
| Current portion of amounts payable after more than one year | 42 | €7,138 | €7,341 | +€202 | +2.8% |
| Taxes, remuneration and social security | 45 | €3,610 | €2,250 | -€1,360 | -37.7% |
| Taxes | 450/3 | €3,610 | €2,250 | -€1,360 | -37.7% |
| Other amounts payable | 47/48 | €27,419 | €113,373 | +€85,954 | +313.5% |
| Accrued charges and deferred income | 492/3 | €4,060 | €4,936 | +€876 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,774 | €7,960 | +€186 | +2.4% |
| Other operating charges | 640/8 | €934 | €1,013 | +€79 | +8.5% |
| Gross operating margin | 9900 | €132,417 | €135,787 | +€3,370 | +2.5% |
| Operating profit (loss) | 9901 | €123,709 | €126,814 | +€3,105 | +2.5% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €937 | €722 | -€216 | -23.0% |
| Recurring financial charges | 65 | €937 | €722 | -€216 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €122,771 | €126,107 | +€3,335 | +2.7% |
| Income taxes | 67/77 | €26,725 | €27,905 | +€1,180 | +4.4% |
| Profit (loss) for the period | 9904 | €96,046 | €98,202 | +€2,156 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,046 | €98,202 | +€2,156 | +2.2% |
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.