Pasius: 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.
Pasius
Largest movements
- Tangible fixed assets -€8,455
down €8,455 (-21.2%), from €39,911 to €31,455
- Receivables within one year -€4,142
down €4,142 (-53.7%), from €7,712 to €3,570
- Cash +€2,877
up €2,877 (+845.3%), from €340 to €3,217
mainly Depreciation (+€8,455) and Receivables within one year (+€4,142)
- Debts after one year -€8,738
down €8,738 (-28.6%), from €30,524 to €21,786
- Other debts -€3,846
down €3,846 (-4.0%), from €95,640 to €91,793
- Profit (loss) carried forward +€3,169
up €3,169 (+2.5%), from -€128,405 to -€125,235
- Trade debts -€843
down €843 (-80.6%), from €1,046 to €203
- Current portion of long-term debt +€578
up €578 (+7.1%), from €8,160 to €8,738
- Gross operating margin -€1,138
down €1,138 (-7.4%), from €15,341 to €14,203
- Financial charges -€538
down €538 (-17.3%), from €3,117 to €2,578
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 | €47,963 | €38,243 | -€9,720 | -20.3% |
| Fixed assets | 21/28 | €39,911 | €31,455 | -€8,455 | -21.2% |
| Tangible fixed assets | 22/27 | €39,911 | €31,455 | -€8,455 | -21.2% |
| Plant, machinery and equipment | 23 | €39,911 | €31,455 | -€8,455 | -21.2% |
| Current assets | 29/58 | €8,052 | €6,787 | -€1,265 | -15.7% |
| Amounts receivable within one year | 40/41 | €7,712 | €3,570 | -€4,142 | -53.7% |
| Trade receivables | 40 | €7,712 | €3,570 | -€4,142 | -53.7% |
| Cash at bank and in hand | 54/58 | €340 | €3,217 | +€2,877 | +845.3% |
| Total equity and liabilities | 10/49 | €47,963 | €38,243 | -€9,720 | -20.3% |
| Equity | 10/15 | -€88,438 | -€85,268 | +€3,169 | +3.6% |
| Contributions | 10/11 | €38,920 | €38,920 | = | 0.0% |
| Outside capital | 11 | €38,920 | €38,920 | = | 0.0% |
| Other | 1109/19 | €38,920 | €38,920 | = | 0.0% |
| Reserves | 13 | €1,047 | €1,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Legal reserve | 130 | €106 | €106 | = | 0.0% |
| Distributable reserves | 133 | €941 | €941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€128,405 | -€125,235 | +€3,169 | +2.5% |
| Amounts payable | 17/49 | €136,400 | €123,511 | -€12,889 | -9.4% |
| Amounts payable after more than one year | 17 | €30,524 | €21,786 | -€8,738 | -28.6% |
| Financial debts | 170/4 | €30,524 | €21,786 | -€8,738 | -28.6% |
| Amounts payable within one year | 42/48 | €105,876 | €101,725 | -€4,151 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €8,160 | €8,738 | +€578 | +7.1% |
| Trade debts | 44 | €1,046 | €203 | -€843 | -80.6% |
| Suppliers | 440/4 | €1,046 | €203 | -€843 | -80.6% |
| Taxes, remuneration and social security | 45 | €1,030 | €990 | -€40 | -3.9% |
| Taxes | 450/3 | €1,030 | €990 | -€40 | -3.9% |
| Other amounts payable | 47/48 | €95,640 | €91,793 | -€3,846 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,455 | €8,455 | -€0 | 0.0% |
| Gross operating margin | 9900 | €15,341 | €14,203 | -€1,138 | -7.4% |
| Operating profit (loss) | 9901 | €6,886 | €5,748 | -€1,138 | -16.5% |
| Financial charges | 65/66B | €3,117 | €2,578 | -€538 | -17.3% |
| Recurring financial charges | 65 | €3,117 | €2,578 | -€538 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €3,769 | €3,169 | -€600 | -15.9% |
| Profit (loss) for the period | 9904 | €3,769 | €3,169 | -€600 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,769 | €3,169 | -€600 | -15.9% |
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 6 October 2026 via checked.be.