Pascaro: 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.
Pascaro
Largest movements
- Receivables within one year +€13,615
up €13,615 (+73.1%), from €18,635 to €32,250
of which Other amounts receivable: +€9,049
- Tangible fixed assets -€6,311
down €6,311 (-39.5%), from €15,957 to €9,646
of which Plant, machinery and equipment: -€3,523
- Cash -€2,595
down €2,595 (-2.0%), from €127,924 to €125,329
mainly Contributions, distributions and other (-€122,147) and Receivables within one year (-€13,615)
- Other debts +€11,020
up €11,020 (+9.9%), from €111,491 to €122,511
- Tax, wage and social debts -€4,575
down €4,575 (-14.2%), from €32,205 to €27,630
of which Taxes: -€4,575
- Reserves -€1,855
down €1,855 (-100.0%), from €1,855 to €0
- Gross operating margin +€10,919
up €10,919 (+7.1%), from €153,237 to €164,156
- Taxes +€2,619
up €2,619 (+8.0%), from €32,847 to €35,466
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 | €164,349 | €169,162 | +€4,813 | +2.9% |
| Fixed assets | 21/28 | €15,957 | €9,646 | -€6,311 | -39.5% |
| Tangible fixed assets | 22/27 | €15,957 | €9,646 | -€6,311 | -39.5% |
| Plant, machinery and equipment | 23 | €7,545 | €4,021 | -€3,523 | -46.7% |
| Furniture and vehicles | 24 | €8,413 | €5,625 | -€2,788 | -33.1% |
| Current assets | 29/58 | €148,392 | €159,516 | +€11,124 | +7.5% |
| Amounts receivable within one year | 40/41 | €18,635 | €32,250 | +€13,615 | +73.1% |
| Trade receivables | 40 | €18,150 | €22,716 | +€4,566 | +25.2% |
| Other amounts receivable | 41 | €485 | €9,534 | +€9,049 | +1864.1% |
| Cash at bank and in hand | 54/58 | €127,924 | €125,329 | -€2,595 | -2.0% |
| Deferred charges and accrued income | 490/1 | €1,832 | €1,936 | +€104 | +5.7% |
| Total equity and liabilities | 10/49 | €164,349 | €169,162 | +€4,813 | +2.9% |
| Equity | 10/15 | €20,405 | €18,550 | -€1,855 | -9.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €1,855 | €0 | -€1,855 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €143,944 | €150,612 | +€6,668 | +4.6% |
| Amounts payable within one year | 42/48 | €143,944 | €150,156 | +€6,211 | +4.3% |
| Trade debts | 44 | €249 | €14 | -€234 | -94.2% |
| Suppliers | 440/4 | €249 | €14 | -€234 | -94.2% |
| Taxes, remuneration and social security | 45 | €32,205 | €27,630 | -€4,575 | -14.2% |
| Taxes | 450/3 | €30,205 | €25,630 | -€4,575 | -15.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €111,491 | €122,511 | +€11,020 | +9.9% |
| Accrued charges and deferred income | 492/3 | - | €456 | +€456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,473 | €6,311 | -€162 | -2.5% |
| Other operating charges | 640/8 | €588 | €595 | +€7 | +1.1% |
| Gross operating margin | 9900 | €153,237 | €164,156 | +€10,919 | +7.1% |
| Operating profit (loss) | 9901 | €146,176 | €157,251 | +€11,075 | +7.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,838 | €1,493 | -€346 | -18.8% |
| Recurring financial charges | 65 | €1,838 | €1,493 | -€346 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €144,338 | €155,758 | +€11,420 | +7.9% |
| Income taxes | 67/77 | €32,847 | €35,466 | +€2,619 | +8.0% |
| Profit (loss) for the period | 9904 | €111,491 | €120,292 | +€8,801 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €111,491 | €120,292 | +€8,801 | +7.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.