PASCAL MOLS: what changed
Two fiscal 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.
PASCAL MOLS
Largest movements
- Receivables within one year +€34,718
up €34,718 (+902.8%), from €3,845 to €38,564
of which Trade receivables: +€32,822
- Tangible fixed assets -€8,290
down €8,290 (-28.7%), from €28,890 to €20,599
of which Furniture and vehicles: -€7,956
- Cash -€3,462
down €3,462 (-7.0%), from €49,580 to €46,119
mainly Receivables within one year (-€34,718) and Contributions, distributions and other (-€6,000)
- Stocks and contracts -€3,048
down €3,048 (-59.4%), from €5,134 to €2,086
of which Contracts in progress: -€5,134
- Deferred charges and accrued income -€1,240
down €1,240 (-27.8%), from €4,466 to €3,226
- Reserves +€21,373
up €21,373 (+32.8%), from €65,179 to €86,552
- Debts after one year -€4,540
down €4,540 (-85.3%), from €5,322 to €781
- Other debts +€1,916
up €1,916 (+46.9%), from €4,084 to €6,000
- Gross operating margin +€7,049
up €7,049 (+17.7%), from €39,857 to €46,907
- Taxes +€1,368
up €1,368 (+15.5%), from €8,820 to €10,187
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 | €91,915 | €110,594 | +€18,679 | +20.3% |
| Fixed assets | 21/28 | €28,890 | €20,599 | -€8,290 | -28.7% |
| Tangible fixed assets | 22/27 | €28,890 | €20,599 | -€8,290 | -28.7% |
| Plant, machinery and equipment | 23 | €1,013 | €679 | -€334 | -33.0% |
| Furniture and vehicles | 24 | €27,877 | €19,920 | -€7,956 | -28.5% |
| Current assets | 29/58 | €63,026 | €89,995 | +€26,969 | +42.8% |
| Stocks and contracts in progress | 3 | €5,134 | €2,086 | -€3,048 | -59.4% |
| Stocks | 30/36 | - | €2,086 | +€2,086 | |
| Contracts in progress | 37 | €5,134 | €0 | -€5,134 | -100.0% |
| Amounts receivable within one year | 40/41 | €3,845 | €38,564 | +€34,718 | +902.8% |
| Trade receivables | 40 | €3,228 | €36,050 | +€32,822 | +1016.8% |
| Other amounts receivable | 41 | €617 | €2,514 | +€1,896 | +307.1% |
| Cash at bank and in hand | 54/58 | €49,580 | €46,119 | -€3,462 | -7.0% |
| Deferred charges and accrued income | 490/1 | €4,466 | €3,226 | -€1,240 | -27.8% |
| Total equity and liabilities | 10/49 | €91,915 | €110,594 | +€18,679 | +20.3% |
| Equity | 10/15 | €77,579 | €98,952 | +€21,373 | +27.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €65,179 | €86,552 | +€21,373 | +32.8% |
| Distributable reserves | 133 | €65,179 | €86,552 | +€21,373 | +32.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,336 | €11,642 | -€2,694 | -18.8% |
| Amounts payable after more than one year | 17 | €5,322 | €781 | -€4,540 | -85.3% |
| Financial debts | 170/4 | €5,322 | €781 | -€4,540 | -85.3% |
| Amounts payable within one year | 42/48 | €9,015 | €10,861 | +€1,846 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €4,299 | €4,540 | +€241 | +5.6% |
| Trade debts | 44 | €632 | €191 | -€441 | -69.8% |
| Suppliers | 440/4 | €632 | €191 | -€441 | -69.8% |
| Taxes, remuneration and social security | 45 | €0 | €130 | +€130 | |
| Taxes | 450/3 | €0 | €130 | +€130 | |
| Other amounts payable | 47/48 | €4,084 | €6,000 | +€1,916 | +46.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,900 | €8,290 | +€390 | +4.9% |
| Other operating charges | 640/8 | €1,281 | €891 | -€390 | -30.4% |
| Gross operating margin | 9900 | €39,857 | €46,907 | +€7,049 | +17.7% |
| Operating profit (loss) | 9901 | €30,676 | €37,725 | +€7,049 | +23.0% |
| Financial income | 75/76B | €210 | €361 | +€151 | +71.9% |
| Recurring financial income | 75 | €210 | €361 | +€151 | +71.9% |
| Financial charges | 65/66B | €651 | €526 | -€125 | -19.2% |
| Recurring financial charges | 65 | €651 | €526 | -€125 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €30,235 | €37,560 | +€7,325 | +24.2% |
| Income taxes | 67/77 | €8,820 | €10,187 | +€1,368 | +15.5% |
| Profit (loss) for the period | 9904 | €21,415 | €27,373 | +€5,958 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,415 | €27,373 | +€5,958 | +27.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.