PASCA: 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.
PASCA
Largest movements
- Cash -€12
down €12 (-16.6%), from €72 to €60
mainly Net result for the year (-€811)
- Profit (loss) carried forward -€811
down €811 (-1.1%), from -€72,259 to -€73,070
- Other debts +€799
up €799 (+1.5%), from €53,739 to €54,538
- Gross operating margin -€130
down €130 (-22.0%), from -€593 to -€724
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 | €72 | €60 | -€12 | -16.6% |
| Current assets | 29/58 | €72 | €60 | -€12 | -16.6% |
| Cash at bank and in hand | 54/58 | €72 | €60 | -€12 | -16.6% |
| Total equity and liabilities | 10/49 | €72 | €60 | -€12 | -16.6% |
| Equity | 10/15 | -€53,667 | -€54,478 | -€811 | -1.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,259 | -€73,070 | -€811 | -1.1% |
| Amounts payable | 17/49 | €53,739 | €54,538 | +€799 | +1.5% |
| Amounts payable within one year | 42/48 | €53,739 | €54,538 | +€799 | +1.5% |
| Other amounts payable | 47/48 | €53,739 | €54,538 | +€799 | +1.5% |
| Other operating charges | 640/8 | €49 | €49 | = | 0.0% |
| Gross operating margin | 9900 | -€593 | -€724 | -€130 | -22.0% |
| Operating profit (loss) | 9901 | -€642 | -€772 | -€130 | -20.3% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€680 | -€811 | -€130 | -19.2% |
| Profit (loss) for the period | 9904 | -€680 | -€811 | -€130 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€680 | -€811 | -€130 | -19.2% |
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 17 October 2026 via checked.be.